PERAN MEDIASI KESADARAN PAJAK DALAM HUBUNGAN PEMUTIHAN PAJAK DAN KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR

Muhammad Wisnu Girindratama; Aulia Nur Firdaus Rahmatullah

doi:10.29303/jaa.v8i1.241

Authors

Muhammad Wisnu Girindratama Universitas Surabaya
Aulia Nur Firdaus Rahmatullah Universitas Surabaya

DOI:

https://doi.org/10.29303/jaa.v8i1.241

Keywords:

Motor Vehicle Tax, Tax Awareness, Tax Bleaching, Tax Compliance

Abstract

This study aimed to obtain empirical evidence on the mediation effects of tax awareness mediation on the relationship between tax evasion and tax compliance. This research used an online survey through Google Forms. This study's population is taxpayers in the East Java region. Respondents were selected using purposive sampling techniques. In determining whether there is an influence of mediation, the Sobel test was carried out using Jose's Medgraph Online Software. The results showed that the level of tax awareness partially mediates the relationship between tax evasion and motor vehicle taxpayer compliance.

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