Gojek Driver Partners in Banjarmasin: Factor Affecting Tax Compliance  with Tax Sanctions as a Moderation Variable

Rizky Nastiti; Saifhul Anuar Syahdan; Cherrya Chairunnisa Maulidya Fauzi; Gemi Ruwanti; Antung Noor Asiah

doi:10.54951/ijtar.v4i1.484

Authors

Rizky Nastiti Sekolah Tinggi Ilmu Ekonomi Indonesia
Saifhul Anuar Syahdan STIE Indonesia Banjarmasin
Cherrya Chairunnisa Maulidya Fauzi STIE Indonesia Banjarmasin
Gemi Ruwanti STIE Indonesia Banjarmasin
Antung Noor Asiah STIE Indonesia Banjarmasin

DOI:

https://doi.org/10.54951/ijtar.v4i1.484

Keywords:

tax awareness, tax knowledge, tax morale, tax compliance, tax penalty

Abstract

This study aims to empirically test and analyze the effect of tax awarness, tax knowledge and tax morale on tax compliance and the interaction variables between tax awareness, tax knowledge and tax morale with tax penalty of Gojek driver partners in the city of Banjarmasin. Moderation variable on this study is Tax Penalty. This study uses secondary data with a sample of 157 Gojek partners in Banjarmasin using a random sampling method. The data then analyzed by using multiple regression analysis model and Moderated Regression Analysis (MRA). The results of this study indicated that tax awareness and tax knowledge had a significant effect on tax compliance. However, ttax morale had no significant effect on tax compliance. In addition, tax penalty could not moderate the relationship between tax awareness and tax knowledge with tax compliance. However, it can moderate tax morale relationship with tax compliance.

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