The Factors That Effect Taxpayer Compliance by Using Environment As The Moderating Variable
The Factors That Effect Taxpayer Compliance by Using Environment As The Moderating Variable
Volume 5, Issue 1, January – 2020 International Journal of Innovative Science and Research Technology
ISSN No:-2456-2165
The Factors that Effect Taxpayer Compliance by Using
Environment as the Moderating Variable
Ridha Rizkiyah Andi Kusumawati Amiruddin
Faculty of Economic and Business, Faculty of Economic and Business, Faculty of Economic and Business,
Department of Accounting Department of Accounting Department of Accounting
Graduate Program Hasanuddin University Graduate Program Hasanuddin University Graduate Program Hasanuddin University
Makassar, South Sulawesi, Indonesia Makassar, South Sulawesi, Indonesia Makassar, South Sulawesi, Indonesia
Abstract:- This study aims to determine the effect of the amount of taxpayers and annual tax return has not been
factors of tax awareness, tax knowledge and able to offset the tax compliance that is still low. The table
understanding, tax socialization, tax penalties, and tax rate below shows the level of compliance of individual taxpayers
on tax compliance by using taxpayer environment as the at KPP Makassar Selatan in 2015 to 2019.
moderating variable. The population in this study are
155.689 taxpayers at KPP Pratama Makassar Selatan. The Total
Total Annual Tax
sampling method used is slovin formula, in order to obtain Year Individual
Tax Compliance
a sample of 100 respondents. Data collection used a Taxpayer
questionnaire instrument. Data were analyzed using 2015 116.433 37.155 31,91%
moderated regression analysis (MRA). The results shows 2016 127.150 40.303 31,70%
that (1) tax awareness has an effect on taxpayer 2017 137.630 41.793 30,37%
compliance; (2) tax knowledge and understanding has an 2018 146.146 42.544 29,11%
effect on taxpayer compliance; (3) tax socialization has an 2019 155.689 47.133 30,27%
effect on taxpayer compliance; (4) tax penalties has no Table 1:- The Level of Compliance of Individual Taxpayers at
effect on taxpayer compliance; (5) tax rate has an effect on KPP Makassar Selatan in 2015 to 2019
taxpayer compliance; (6) taxpayer environment weakens Source: KPP Pratama Makassar Selatan
the relationship of tax awareness on taxpayer compliance;
(7) taxpayer environment does not moderate the Based on table above shows the level of compliance of
relationship of tax knowledge and understanding on individual taxpayers decreases from year to year. In 2016 it
taxpayer compliance; (8) taxpayer environment weakens decreased by 0,21% from 2015. The same thing happened in
the relationship of tax socialization on taxpayer 2017 where the compliance of individual taxpayers decreases
compliance; (9) taxpayer environment does not moderate by 1,33% from 2016. Therefore, this condition provides
the relationship of tax penalties on taxpayer compliance; motivation to conduct research on several factors that
(10) taxpayer environment strengthens the relationship of influence the level of taxpayer compliance in carrying out
tax rate on taxpayer compliance. their tax obligations in KPP Pratama Makassar Selatan.
Keywords:- Tax Knowledge And Understanding, Tax Due to tax revenue is the main concern in financing
Penalties, Tax Rate, Taxpayer Environment, Tax Compliance. country, Directorate General of Taxation under auspices of the
Ministry of Finance made various efforts to increase the level
I. INTRODUCTION of tax compliance, both directly and indirectly, both in short
and medium term. Efforts made for example, create new
In Indonesia, the applicable tax collection system is a policies to impose taxes that were not originally imposed,
self-assessment system. In this system taxpayers are given the increase certain tax rate, increase supervision and inspection
authority to calculate, pay, and report their own tax of taxpayers and others.
obligations. The success of tax collection through the self-
assessment system is determined by the behavior of taxpayers James and Alley (2004) defines tax compliance
in carrying out their tax obligations. Therefore, tax compliance regarding the extent to which the taxpayer meets the
becomes an important indicator in the attainment of state applicable tax obligations. Along with James and Alley,
revenue optimization. Gunadi (2005) adds that compliance is a condition in which
taxpayers has a willingness to fulfill their tax obligations in
In Makassar City, namely in KPP Pratama Makassar accordance with applicable regulations without the need for
Selatan (tax office), the level of tax compliance from 2015 to inspection, thorough investigation, warning and sanctions or
2019 decreases every year, although the amount of taxpayers the threat of legal or administrative.
and annual tax returns increases. It means that the increase in
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The definition gives an indication that tax compliance is knowledge and understanding of tax regulations affect tax
a voluntary attitude shown by taxpayers in fulfilling their compliance.
obligations. In most cases, tax compliance means reporting the
basis of actual taxation (income), calculating the tax payable The third factor is tax socialization. The socialization
properly, submitting a tax return on time, and payment of given to the public is intended to provide understanding to the
accrued taxes on time. public about the importance of paying taxes. With
socialization, it is expected that taxpayers will get better, in
Related to individual taxpayer compliance, Jamin (2001) terms of business size, level of knowledge, and in terms of tax
state that the level of compliance of corporate taxpayers and compliance, thus more optimal tax revenue will be realized.
individual taxpayers, apparently the level of compliance of This factor is supported by the research of Ananda et al.
corporate taxpayer is higher. It can occur because corporate (2015) which states that tax socialization has an effect on tax
taxpayers are more likely to use a tax consultant even hire compliance.
employees who deal specifically with the problem of
corporate tax, in contrast to individual taxpayers who tent to The fourth factor is tax penalties. Tax penalties are
calculate, pay, and report their own tax. Therefore, individual imposed on taxpayers who do not comply with the rules in the
taxpayer compliance becomes one of the focus of the tax laws. Penalties given to taxpayers are in the form of
government and has been the focus of many studies, especially administrative sanctions such as fines, interest or the
in the context of taxation. imposition of higher tax rates, and criminal sanctions in the
form of prison sentences. The results of Prawagis et al. (2016)
Based on research conducted by James and Alley (2004) shows that tax penalties partially have an effect on tax
tax compliance is a complex subject with broad implication compliance.
which affect the compliance there are two approaches, namely
economic and non-economic. Research with an economic The fifth factor is tax rate. Tax rate also is one of the
approach can be the amount of income, tax rates, tax penalties, factors that influence the low tax compliance in paying taxes.
and the possibility of a-violation being detected. In this case, Taxpayer compliance will increase if tax rate is low, otherwise
the taxpayer will calculate the profit and loss that will be tax compliance will decrease if tax rate is high. By knowing
obtained from a violation. While the non-economic approach and understanding the applicable tax rates, it will be able to
can be a desire that arises from within the taxpayer to comply, encourage taxpayers to able to calculate their own tax
in other words behavior to predict and explain human behavior obligations correctly. This is supported by previous research
in certain contexts. By using both approaches, this research conducted by Prawagis et al. (2016) which states that the
will focus on the factors that influence taxpayer compliance, perception of tax rates has an effect on tax compliance.
specifically taxpayers.
Besides the five factors above, the sixth factor is
The first factor is tax awareness. Tax awareness is a environment. A conducive environment will be more
condition where taxpayers know and understand that they supportive for taxpayers to comply. A conducive environment
must fulfill their obligations by making timely tax payments such as, the environment around taxpayers who are easy to
with the right amount. Tax awareness is closely related to the apply or follow applicable regulations, and there are figures
perception of taxpayers in determining their behavior. the who are obedient to pay taxes that provide an example to
higher the level of taxpayer awareness have, the level of comply with tax rules and regulations. Otherwise, an
taxpayer compliance will also high. Otherwise, if the taxpayer environment that is not conducive will have a negative impact,
has a low level of awareness, the taxpayer compliance will so that it will affect tax compliance.
also low. This is supported by previous research conducted by
Listyowati et al (2018) which shows that awareness of paying It can be concluded, if the taxpayer is in a comply
taxes affects taxpayer compliance, the higher the awareness of environment in paying taxes, the taxpayer will further
taxpayers in paying taxes, the higher their willingness to pay encourage the taxpayer to carry out their tax obligations. Due
tax. to the environment of taxpayers can change a person’s
behavior from non-compliant taxpayers to compliant
The second factor is tax knowledge and understanding. If taxpayers. The environment can be characterized by
taxpayer has tax knowledge, then the taxpayer will development of the area is good, it will have an impact on the
understand, so that it will cause tax compliance increase. The interest of the surrounding community to fulfill their tax
higher the knowledge and understanding of taxpayers, the obligations.
taxpayers can determine their behavior better and in
accordance with tax regulations so that taxpayers have a high The importance of tax compliance research with
level of compliance. This is supported by previous research economic ad non-economic approaches provides motivation to
conducted by Nalendro and Isgiyarta (2014) shows that tax conduct research on several factors that affect the level of tax
compliance by using attribution theory. Attribution theory
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proposed by Heider (1958) explain the understanding of awareness is related to the views or thoughts of taxpayers in
people’s reactions to events around them, by knowing their determining their behavior in tax compliance.
reasons for the events experienced.
Study conducted by Listyowati et al. (2018) prove that
The use of attribution theory in this study is because the tax awareness has a positive effect on taxpayer compliance,
environment of taxpayers is a cause outside someone’s the higher the awareness of taxpayers in paying taxes, the
personal that refers to a power that does not involve intentions higher their willingness to pay taxes. Otherwise, due to lack of
or goals. A person’s perception to make an assessment of awareness, taxpayers do not understand tax rights and
something is strongly influenced by the environment around obligations, causing the level of compliance is decrease. In
them so that attribution theory is considered appropriate another study conducted by Herdijono and Sulo (2015) found
because it tries to find what causes a person to determine that tax awareness does not affect the taxpayer compliance.
whether or not to comply whit tax compliance.
H1: tax awareness has a positive effect on taxpayer
II. LITERATURE REVIEW compliance.
A. Attribution Theory Based on attribution theory, it is stated that tax
The attribution theory by Fritz Heider is a method that knowledge and understanding are internal factors that can
can be used for evaluating how people perceive the behavior influence taxpayer’s perception in determining their behavior
of themselves and of other people. Attribution theory is about in compliance to carry out their tax obligations. Every
how people make causal explanations. According to Heider taxpayer should have knowledge about the applicable tax
(1958) states that all behavior is considered to be determined regulations. The better tax knowledge of a taxpayer, the higher
by either internal or by external factors: the level of tax compliance. If taxpayers have tax knowledge,
External Attribution: causality is assigned to an outside it will make taxpayers understand about taxation, so that it will
factor, agent or force. cause many taxpayers who comply with taxation and pay their
Internal Attribution: causality is assigned to an inside taxes regularly and on time.
factor, agent or force.
Study conducted Widayati and Nurlis (2010) prove that
Jatmiko (2006) states that behavior that arises internally tax knowledge and understanding affect taxpayer compliance.
is behavior that is under the personal control of the person Similarly, study conducted by Nalendro and Isgiyarta (2014)
concerned, whereas behavior that appears externally is shows that tax knowledge and understanding affect tax
behavior that is influences from outside parties, it means that compliance. However, study conducted by Listyowati et al.
the individual will be forced to behave because of the (2018) shows that tax knowledge and understanding does not
influence of the situation. affect taxpayer compliance with paying taxes.
Heider (1958) also states that internal forces (personal H2: tax knowledge and understanding have a positive effect
attributes such as ability, effort, and exhaustion) and external on taxoayer compliance.
forces (environmental attributes such as rules and weather)
together determine human behavior. internal and external Based on attribution theory, socialization is a factor that
attribution has been stated to influence the evaluation of caused externally or influenced from outside, in other words
individual performance, for example in determining how that individuals will be forced to behave because of the
superiors treat subordinates, and affect individual attitudes and environment, such as the social influence of others. The higher
satisfaction with work. People will behave differently if they the level of knowledge and the better the level of
feel their internal attributes more than their external attributes. understanding through socialization will have an impact on
increasing taxpayer compliance in carrying out tax
The reason for choosing this theory is because taxpayer obligations.
environment as the moderates the behavior of taxpayers
towards taxpayer compliance. Someone’s perception to make In line with research conducted by Ananda et al. (2015)
an assessment of something is strongly influenced by the which states that tax socialization has an effect on tax
surrounding environment, thus attribution theory is considered compliance. Similarly, study conducted by Winerungan
appropriate because it tries to find what causes a person to (2013) which states that tax socialization also can influence to
determine whether or not to comply with tax compliance. increase the number of taxpayers and can lead to taxpayer
compliance. However, study conducted by Julianto (2017)
B. Hypothesis shows that socialization has no effect on taxpayer compliance.
Based on attribution theory, awareness is an element in
humans in determining their actions. In this case taxpayer H3: tax socialization has a positive effect on taxpayer
compliance.
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Based on attribution theory, tax penalties are included in tax knowledge and understanding according to their ability
external factor due to environmental influences in making will choose and determine good attitudes and actions and have
judgement about the behavior of taxpayer in carrying out tax considered all risks that will occur for their actions whether it
obligations. Taxpayers will comply with their tax obligations is fraudulent actions or good actions that taxpayers do in
if they know that tax penalties will do more harm (Jatmiko, carrying out their tax obligations. This is not out of the role of
2006). the environment that is around taxpayer. Taxpayer
environment will affect taxpayer in making decisions, about
In line with research conducted by Prawagis et al. (2016) what are the rights and obligations of taxpayers to the
which states that tax penalties partially have a positive effect applicable tax regulations.
on tax compliance. However, study conducted by Winerungan The environment can change someone to behave in
(2013) states that tax penalties does not affect the taxpayer accordance with the circumstances. If the taxpayer
compliance. environment strengthens the relationship of tax knowledge and
understanding towards taxpayer compliance, taxpayers will be
H4: tax penalties have a positive effect on taxpayer able to determine their behavior appropriately. Otherwise, if
compliance. the taxpayer environment weakens the relationship of tax
knowledge and understanding towards tax compliance, the
In attribution theory, taxpayers can learn attitudes taxpayer will not be able to determine its behavior properly.
towards the behavior of one’s desires in carrying out an action. Empirically it has been proven that the environment has a
Tax rate is basically a basic guideline in determining how positive effect on tax compliance by Pricillia et al. (2017) and
much the taxpayer’s tax debt is, other than as a means of Daroyani (2010).
fairness in determining tax debt.
H7: tax environment moderates the effect of tax knowledge
In line with research conducted by Prawagis et al. (2016) and understanding on tax compliance.
which states that tax rate partially has a positive effect on tax
compliance. The same thing is also supported by research Attribution theory explain the cause of a behavior, in this
conducted by, study conducted by Julianto (2017) shows that case tax socialization is a factor caused externally, that is
tax rate partially has a positive effect on tax compliance. influenced by the situation or the surrounding environment.
with the socialization of taxpayers will understand about taxes,
H5: tax rates have a positive effect on taxpayer compliance. it means that taxpayers will be comply with taxes because they
understand the function of taxation and feel no loss and
Attribution theory explains the cause of a behavior, in coercion in the tax collection carried out. Taxpayers will be
this case tax awareness is one of internal factors, where compelled to comply with taxes if they get guidance and
taxpayers must choose and determine good attitudes and information from people around them. This certainly does not
actions and have considered decisions taken consciously. The escape the role pf tax officials to socialize and educate taxes in
environment is one of the external factors that can affect tax order to improve tax compliance.
compliance. The environment can change someone to behave
in accordance with the circumstances. Taxpayers will make an The environment can change someone to behave in
assessment of taxes based on the situation or the surrounding accordance with the circumstances. If the taxpayer
environment. environment strengthens the relationship of tax socialization
towards taxpayer compliance, taxpayers will be able to
The environment can change someone to behave in determine their behavior appropriately. Otherwise, if the
accordance with the circumstances. If the taxpayer taxpayer environment weakens the relationship of tax
environment strengthens the relationship of tax awareness socialization towards tax compliance, the taxpayer will not be
towards taxpayer compliance, taxpayers will be able to able to determine its behavior properly. Empirically it has
determine their behavior appropriately. Otherwise, if the been proven that the environment has a positive effect on tax
taxpayer environment weakens the relationship of tax compliance by Pricillia et al. (2017) and Daroyani (2010).
awareness towards tax compliance, the taxpayer will not be
able to determine its behavior properly. Empirically it has H8: tax environment moderates the effect of tax socialization
been proven that the environment has a positive effect on tax on tax compliance.
compliance by Pricillia et al. (2017) and Daroyani (2010).
Attribution theory explains the causes of a person in
H6: tax environment moderates the effect of tax awareness on determining their behavior. In this case, tax penalties become
tax compliance. an external cause in determine the behavior of taxpayers. This
is due to tax penalties made to support that taxpayers comply
Attribution theory explains the cause of a person in with tax regulations. The environment will influence taxpayers
determining their behavior. in this case, taxpayers who have in determining behavior and making decisions in carrying out
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tax obligations. Then the taxpayers will determine their external cause in determining the behavior of taxpayers. This
behavior and consider the risk take will occur for their actions is because the tax rate is an obligation in which taxpayers are
whether it is cheating or good actions that taxpayers do in required to comply with the rules for reporting and paying
carrying out their tax obligations. Taxpayer compliance is their taxes based on applicable tax rates. The environment also
determined based on the taxpayer’s perception of how becomes an external cause because if the environment id
strongly the tax sanction is able to influence the behavior of conducive it will be more supportive of taxpayers to comply.
taxpayers to comply with taxes. A conducive environment such as the environment around
taxpayers who are easy to apply or follow applicable
The environment can change someone to behave in regulations by reporting and paying taxes based on tax rate.
accordance with the circumstances. If the taxpayer
environment strengthens the relationship of tax penalties The environment can change someone to behave in
towards taxpayer compliance, taxpayers will be able to accordance with the circumstances. If the taxpayer
determine their behavior appropriately. Otherwise, if the environment strengthens the relationship of tax rate towards
taxpayer environment weakens the relationship of tax taxpayer compliance, taxpayers will be able to determine their
penalties towards tax compliance, the taxpayer will not be able behavior appropriately. Otherwise, if the taxpayer
to determine its behavior properly. Empirically it has been environment weakens the relationship of tax rate towards tax
proven that the environment has a positive effect on tax compliance, the taxpayer will not be able to determine its
compliance by Pricillia et al. (2017) and Daroyani (2010). behavior properly. Empirically it has been proven that the
environment has a positive effect on tax compliance by
H9: tax environment moderates the effect of tax penalties on Pricillia et al. (2017) and Daroyani (2010).
tax compliance
H10: tax environment moderates the effect of tax rate on tax
Attribution theory explains the causes of a person in compliance
determining their behavior. In this case, tax rate becomes and
Fig. 1:- Conceptual Framework
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III. RESEARCH METHOD
This type of research used in current research is
quantitative research approach. The population in this study is
individual taxpayers who are registered at KPP Pratama
Makassar Selatan (Tax Office) in Makassar City, South
Sulawesi Province. The population in this study was 155.689
individual taxpayers. The determination of sample in this
study was carried out using Slovin formula and obtained as
many as 100 samples. Data were analyzed using moderated
regression analysis (MRA) using SPSS application.
Descriptive statistics are used to provide a description or
description of a data that is seen from the average (mean),
standard deviation (standard deviation), maximum and
minimum (Ghozali, 2013).
Data quality testing needs to be done because the data in
this study are primary data. Types of data quality testing are
Heterokedastisitas test shows that the variance of
validity and reliability tests. The classic assumption test is the
variable is not the same for all observations. A good
assumption underlying the regression analysis with the aim of
regression model is a homokedastisitas or heterokedastisitas
measuring the association or attachment between independent
does not occur. Scatterplots graph analysis in this study shows
variables. There are three test related to the classical
that the points spread above and below the number 0 (zero) on
assumption test, namely data normality test, multicollinearity
the y-axis, in other words the distribution of these points does
test, and heteroscedasticity test.
not form a particular pattern. This result means that there is no
heterokesicity.
To test hypothesis, it is carried out with a precision
estimate test to find out how big is the relationship between
the independent variable and the dependent variable. Testing
the hypothesis in this study using the Partial Significant Test
(T-test) and he coefficient of determination test (R2).
Meanwhile, for the moderating variable testing is done by
interaction test.
IV. RESULT
In this study statistical normality testing using the
Kolmogrov Smirnov test. The normality test result, obtained
Sig Kolmogrov Smirnov value of 0.62. This value meets the
normality test requirements, that is if the test result obtained
Sig > 0.05, then the assumption of normality is met.
Fig 2
Multicollinierity assumption test can be done by
calculating the value of VIF (Variance Inflating Factor). If the
VIF value <10, it can be concluded that there is no
multicollinearity. The result of the
multicollinearityassumption test in this study can be seen in
the following table.
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Independent Variable VIF Description
Tax Awareness (X1) 1.920 Non Multicollinierity
Tax Knowledge and Understanding (X2) 2.541 Non Multicollinierity
Tax Socialization (X3) 1.062 Non Multicollinierity
Tax Penalties (X4) 1.101 Non Multicollinierity
Tax Rate (X5) 1.733 Non Multicollinierity
Taxpayer Environment (Z) 1.809 Non Multicollinierity
Table 2:- Test Result for Multicollinearity Assumptions source: data processed (2019)
The table above shows that the VIF values of all Furthermore, the result of this regression analysis were
independent variables and interaction variables are below 10, carried out with two stage of testing. the first stage is multiple
so all of the variables do not contain multicollinearity (non regression that is carried out without moderation variable. the
multicollinearity) in this study. second stage is the regression conducted with the moderation
of taxpayer environment variable.
Independent Variable Coefficient t Sig Description
A constant 0,104
Tax Awareness (X1) 0,208 2.510 0.014 Significant
Tax Knowledge and Understanding (X2) 1,957 2.119 0.037 Significant
Tax Socialization (X3) 0,449 5.421 0.000 Significant
Tax Penalties (X4) 0,037 0.610 0.543 Not Significant
Tax Rate (X5) 0,260 2.924 0.004 Significant
α = 5% = 0,05
R Square = 0,554
Table 3:- Regression Test Result Before Moderation source: data processed (2019)
Based on the results of the regression test above, compliance (Y). Based on coefficient (0.208) is positive,
mathematical equations can be arranged as follows. identifies the positive effect. It means that the higher the tax
awareness (X1), the higher the taxpayer compliance (Y).
Y = 0,104+0,208X1 + 1,957X2 + 0,449X3 + 0,037X4 +
0,260X5 + e….(1) 2. T test the effect on the variable tax knowledge and
understanding (X2) on taxpayer compliance.
Based on table above obtained the coefficient of In the tax knowledge and understanding (X2) variable,
determination R square of 0.586 or 58.6% means that the the significance value t of 0.037 is smaller than 5%
variable tax awareness (X1), tax knowledge and understanding (0.037<0.05), so partially tax knowledge and understanding
(X2), tax socialization (X3), tax penalties (X4), and tax rate (X2) has a significant effect on taxpayer compliance (Y).
(X5). While the remaining 41,4% is influenced by other Based on coefficient (1.957) is positive, identifies the positive
variable outside the independent variables examined in this effect. It means that the higher the tax knowledge and
study. understanding (X2), the higher the taxpayer compliance (Y).
To partially test the t0test is used to partially test the 3. T test the effect on the variable tax socialization (X3) on
independent variables on the dependent variable as follows. taxpayer compliance.
In the tax socialization (X3) variable, the significance
1. T test the effect on the variable tax awareness (X1) on value t of 0.000 is smaller than 5% (0.000<0.05), so partially
taxpayer compliance. tax socialization (X3) has a significant effect on taxpayer
In the tax awareness variable, the significance value t of compliance (Y). Based on coefficient (0.449) is positive,
0.014 is smaller than 5% (0.014<0.05), so partially tax identifies the positive effect. It means that the higher the tax
awareness (X1) has a significant effect on taxpayer socialization (X3), the higher the taxpayer compliance (Y).
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4. T test the effect on the variable tax penalties (X4) on 5. T test the effect on the variable tax rate (X5) on taxpayer
taxpayer compliance. compliance.
In the tax penalties (X4) variable, the significance value t In the tax rate (X5) variable, the significance value t of
of 0.534 is greater than 5% (0.534>0.05), so partially tax 0.004 is smaller than 5% (0.004<0.05), so partially tax rate
penalties (X4) does not effect on taxpayer compliance (Y). (X5) has a significant effect on taxpayer compliance (Y).
Based on coefficient (0.037) is positive, identifies the positive Based on coefficient (0.260) is positive, identifies the positive
effect. It means that the higher the tax penalties (X4), the effect. It means that the higher tax rate (X5), the higher the
taxpayer compliance (Y) will decrease. taxpayer compliance (Y).
Independent Variable Coefficient t Sig Description
A constant 1,972
Tax Awareness (X1) 0,068 2.317 0.023 Significant
Tax Knowledge and Understanding (X2) 0,020 0.586 0.559 Not Significant
Tax Socialization (X3) 0,091 3.546 0.001 Significant
Tax Penalties (X4) 0,013 0.734 0.465 Not Significant
Tax Rate (X5) 1,901 3.688 0.000 Significant
α = 5% = 0,05
R Square = 0,558
Table 4:- Regression Test Result After Moderation Variable
source: data processed (2019)
Based on table above, the results of the regression test 2. T test of the influence of tax knowledge and understanding
after interacting with taxpayer environmental variable (Z), and taxpayer environment variable (X2.Z) on taxpayer
then the mathematical equation can be arranged as follows. compliance variable (Y).
Y = 1,972 + 0,068.Z – 0,020.Z + 0,091.Z – 0,013.Z + 1,901.Z In the tax knowledge and understanding variable and
+ e….(2) taxpayer environmental (X2.Z), the significance value of t is
0.559 greater than 5% (0.559>0.05), so partially the taxpayer
R square determination coefficient value on the test environment variable cannot moderate tax knowledge and
results above shows the value of 0.558 or 55.8%. this result understanding (X2) to the taxpayer compliance variable (Y).
indicates that variable (Y) tax compliance is influenced by the coefficient value for the interaction variable between tax
55.8% by the interaction of tax awareness and taxpayer knowledge and understanding and taxpayer environment is
environment (X1.Z), tax knowledge and understanding and 0.020.
taxpayer environment (X2.Z), tax socialization and taxpayer
environment (X3.Z), tax penalties and taxpayer environment 3. T test of the influence of tax socialization and taxpayer
(X4.Z), tax rate and taxpayer environment (X5.Z). the environment variable (X3.Z) on taxpayer compliance
remaining 44.2% is influenced by other variables outside the variable (Y).
independent variables examined in this study. In the variable tax socialization and taxpayer
environment (X3.Z) obtained a significance value of t is 0.001
To partially test the hypothesis, the t test is used to smaller than 5% (0.001<0.05), then partially tax socialization
partially test the independent variable and the moderating and taxpayer environment variable (X3.Z) have a significant
variable on the dependent, as follows. effect on taxpayer compliance variable (Y) based on the
coefficient value (0.091) marked positive, identifying the
1. T test of the influence of tax awareness and taxpayer positive effect. It means that, taxpayer environment variable
environment variable (X1.Z) on taxpayer compliance weakens the influence of tax socialization (X3) on taxpayer
variable (Y). compliance.
In the variable tax awareness and taxpayer environment
(X1.Z) obtained a significance value of t is 0.023 smaller than 4. T test of the influence of tax penalties and taxpayer
5% (0.023<0.05), then partially tax awareness and taxpayer environment variable (X4.Z) on taxpayer compliance
environment variable (X1.Z) have a significant effect on variable (Y).
taxpayer compliance variable (Y) based on the coefficient In the tax penalties and taxpayer environment variable
value (0.068) marked positive, identifying the positive effect. (X4.Z) obtained a significance value of t of 0.465 greater than
It means that, taxpayer environment variable weakens the 5% (0.465>0.05), then partially the taxpayer environment
influence of tax awareness (X1) on taxpayer compliance. variable cannot moderate the tax penalties (X4) to the
compliance variable taxpayer (Y). the coefficient value for the
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interaction variable between tax sanction and the taxpayer tax knowledge and understanding of a person, the higher their
environment is 0.013. taxpayer compliance, in this case a good impact on tax
compliance. Otherwise, the lower the tax knowledge and
5. T test of the influence of tax rate and taxpayer environment understanding, the lower the tax compliance.
variable (X5.Z) on taxpayer compliance variable (Y).
In the variable tax rate and taxpayer environment (X5.Z) The results of this study are in accordance with
obtained a significance value of t is 0.000 smaller than 5% attribution theory by Heider (1958) which states that tax
(0.000<0.05), then partially tax rate and taxpayer environment knowledge and understanding are internal factors that can
variable (X5 .Z) have a significant effect on taxpayer influence taxpayers' perceptions in determining their behavior
compliance variable (Y) based on the coefficient value (1.901) in compliance to carry out their tax obligations. The opinion
marked positive, identifying the positive effect. It means that, related to encouraging someone to have certain behavior in
taxpayer environment variable strengthens the influence of tax this case is that the taxpayer feels he has an obligation or a
rate (X5) on taxpayer compliance. feeling of having to do something, because the taxpayer has
had good knowledge and understanding of the concept of
V. DISCUSSION general provisions in the field of taxation and the types of
taxes that currently exist. applicable.
A. Tax Awareness Has a Positive Effect on Taxpayer
Compliance The results of this study are in line with the results of
Based on these results, the tax awareness hypothesis has research conducted by Ananda et al. (2015) which states that
a positive effect on tax compliance, so the first hypothesis is tax knowledge and understanding show a significant positive
accepted. The results of this study indicate the awareness of relationship to taxpayer compliance. The same thing is also
taxpayers at KPP Pratama Makassar Selatan affect taxpayer supported by other researchers such as Andriani and Herianti
compliance. The results of testing this hypothesis indicate that (2015); Widayati and Nurlis (2010), Prawagis (2016),
the higher the tax awareness possessed by the taxpayer, the Oladipupo and Obazee (2016), Lazuardini et al. (2018) which
better the tax compliance. Otherwise, the lower the tax states that tax knowledge and understanding have a significant
awareness, the lower the tax compliance. effect on taxpayer compliance.
The results of this study support the attribution theory C. Tax Socialization Has a Positive Effect on Taxpayer
states that tax awareness is an element in humans in Compliance.
determining their actions. In this case taxpayer awareness is an Based on these results, the proposed hypothesis is
internal factor that is believed to be under the personal control accepted. Thus, the hypothesis which states that tax
of the individual himself in a conscious state. In this study socialization has a significant effect on taxpayer compliance is
taxpayers who have tax awareness can affect the perspective proven. In this case also obtained a positive direction. The
or thought of taxpayers in determining their behavior findings of this study indicate that tax socialization affects tax
(perceived behavioral belief) in tax compliance. Awareness of compliance that is taken from individual taxpayers of KPP
taxpayers often becomes an obstacle in the issue of tax Pratama Makassar Selatan. The results of testing this
collection. That is why, awareness of taxpayers is needed in hypothesis indicate that the higher the tax socialization of a
improving taxpayer compliance. person, the higher the tax compliance of their taxpayers in this
case a good impact on tax compliance. Otherwise, the lower
The results of this study are in line with the results of the tax socialization, the lower the tax compliance.
research conducted by Nalendro and Isgiyarta (2014) shows
that tax awareness shows a significant positive relationship to The results of this study support the attribution theory
taxpayer compliance. This was also states by Daroyani (2010) which states that socialization is a factor that is caused
that tax awareness has a significant effect on tax awareness. externally or situationally (influenced from outside), which
This result is different from research conducted by Herdijono means taxpayers will be forced to behave because it is
and Sulo (2015) states that tax awareness does not affect the influenced by the surrounding environment, such as the social
willingness to pay taxes. influence of others. Someone tends to have a feeling of
wanting to know something to do the thing that he wants to
B. Tax Knowledge and Understanding Has a Positive Effect do. So the role of socialization carried out by tax officials in
on Taxpayer Compliance. the framework of increasing tax compliance is very important,
Based on these results, tax knowledge and understanding by conducting outreach and education for taxpayers on the
hypothesis positively influences taxpayer compliance, so the importance of paying taxes in supporting the country's
second hypothesis is accepted. The results of this study development.
indicate the knowledge and understanding of taxpayers at KPP
Pratama Makassar Selatan affect taxpayer compliance. The
results of testing this hypothesis indicate that the higher the
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The results of this study are in line with the results of E. Tax Rate Has a Positive Effect on Taxpayer Compliance.
research conducted by Ananda et al. (2015) which states that Based on these results, the proposed hypothesis is
tax socialization shows a significant positive relationship on accepted. Thus the hypothesis which states that the tax rate has
tax compliance. The same thing is also supported by Andriani a significant effect on taxpayer compliance is proven. In this
and Herianti (2015) which states that tax socialization has a case also obtained a positive direction. The findings of this
significant effect on tax compliance. But in this study does not study indicate that tax rate affect tax compliance that is taken
support the results of research by Julianto (2017) who found from individual taxpayers of KPP Pratama Makassar Selatan.
that tax socialization has no effect on tax compliance. The results of testing this hypothesis indicate that taxpayers
are able to pay taxes according to the rates set by the
D. Tax Penalties Has a Positive Effect on Taxpayer government.
Compliance.
The test results show that the proposed hypothesis was The results of this study are in accordance with
rejected. This means that tax penalties do not affect the attribution theory by Heider (1958) in this case the tax rate is
compliance of taxpayers cannot be proven. With the tax relevant to the classification of external attributions
penalties does not guarantee the compliance of taxpayers (liabilities) where taxpayers are required to comply with these
because most taxpayers assume the tax penalties provided are rules periodically from time to time. In this case the taxpayer
quite mild, so that taxpayers feel the applicable tax sanctions can learn the attitude towards the behavior of one's desires in
do not motivate to obey paying taxes. Taxpayers will still pay carrying out an action and encourage taxpayers to carry out
and report their taxes in accordance with applicable their tax obligations. Because the tax rate is not considered
regulations even without knowing the applicable tax penalties. burdensome by the taxpayer, with self-awareness and
Taxpayers especially those at KPP Pratama Makassar Selatan obligations a taxpayer will comply with tax obligations.
feel neither afraid nor threatened by tax penalties because
taxpayers feel that they have carried out their obligations as The results of this study are in line with the results of
taxpayers correctly and as is. Therefore, tax penalties must be research conducted by Prawagis et al. (2016) which states that
properly socialized to taxpayers, so that they can understand tax rate affect taxpayer compliance. In addition, Julianto
matters relating to the implementation of sanctions and fines if (2017) research shows a significant positive relationship to
taxpayers are negligent in their tax obligations. taxpayer compliance, stating that tax rate are basically a basic
guideline in determining how much taxpayer tax debt is, other
The theory used in the formulation of the hypothesis at than as a means of fairness in determining tax debt. But in this
the beginning is the theory of attribution by Heider (1958) study does not support the results of research by Fitria and
which explains how a person deduces the causes of behavior Supriyono (2019) who found that tax rate has no effect on tax
carried out by oneself or others. The existence of personal compliance.
influence or feeling of wanting to influence something
personally can encourage someone to have certain behaviors. F. Taxpayer Environment Moderates the Effect of Tax
Tax penalties are included in external factors because of the Awareness on Taxpayer Compliance
influence of the perception of taxpayers themselves in making Based on these results, the taxpayer's environmental
an assessment of the behavior of taxpayer compliance in hypothesis moderates the effect of tax awareness on taxpayer
carrying out tax obligations, where taxpayers will still pay and compliance accepted so that the sixth hypothesis is accepted.
report their taxes in accordance with applicable regulations. The results of this study indicate the existence of a taxpayer
environment that can weaken the effect of awareness of
The results of this study are in line with the results of taxpayers at KPP Pratama Makassar Selatan on tax
research conducted by Listyowati (2018) which states that tax compliance. It is because the people around the environment
penalties do not affect taxpayer compliance. This shows that carry out their tax obligations properly and correctly.
tax penalties are applied so that taxpayers obey the applicable
rules. Taxpayers will comply with their tax obligations if they It is explained in attribution theory where tax awareness
know that tax penalties will do more harm. The same thing is is related to internal attribution, where the behavior of a
supported by other researchers such as Winerungan (2013); person originating from the person concerned is caused by
Oladipupo and Obazee (2016), Lazuardini et al. (2018) which traits, such as psychological elements that precede behavior.
states that tax penalties do not affect taxpayer compliance. But Tax awareness is also related to the perception of taxpayers in
in this study does not support the results of research by determining their behavior in tax compliance because of
Prawagis (2016) which shows that tax penalties affect personal influence. Taxpayers will determine their behavior
taxpayer compliance. better in accordance with tax regulations so that taxpayers
have good compliance. The existence of external attribution
also relates in determining the behavior of someone who
comes from a situation or environment. If the taxpayer is in a
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compliant taxpayer environment, the taxpayers in the vicinity taxpayer compliance. The results of this study are not in line
are also compliant. with the results of research conducted by Nalendro and
Isgiyarta. (2014) which states that tax knowledge and
Based on the results of this study, it can be concluded understanding of tax compliance can be moderated by the
that the environment of the taxpayer significantly moderates taxpayer environment.
and weakens the effect of tax awareness on taxpayer
compliance. This means that the higher the taxpayer's H. Taxpayer Environment Moderates the Effect of Tax
environment will affect and weaken the relationship of tax Socialization on Taxpayer Compliance
awareness to taxpayer compliance. The results of this study Based on these results, taxpayer environment hypothesis
are in line with the results of research conducted by Nalendro moderates the effect of tax socialization on taxpayer
and Isgiyarta. (2014) which states that tax awareness of tax compliance accepted so that the sixth hypothesis is accepted.
compliance can be moderated by the taxpayer environment. The results of this study indicate the existence of a taxpayer
environment that can weaken the effect of the socialization of
G. Taxpayer Environment Moderates the Effect of Tax KPP Pratama Makassar Selatan taxpayers on tax compliance.
Knowledge and Understanding on Taxpayer Compliance
Based on these results, the taxpayer's environmental It is explained in attribution theory where this theory is
hypothesis moderates the influence of tax knowledge and related to the process by which individuals interpret that the
understanding of taxpayer compliance, so that the seventh events around them are caused by a relatively stable external
hypothesis is rejected. The results of this study indicate that a part (environment). In this case the behavior is influenced
taxpayer environment cannot moderate the influence of the externally such as the social influence of others or the
knowledge and understanding of KPP Pratama Makassar environment around it, meaning that individuals will be forced
Selatan taxpayer on tax compliance. In other words, tax to behave in a situation. Individuals try to find what causes
knowledge and understanding possessed by taxpayers what, or what drives who to do what. Tax socialization itself
although supported by the environment of taxpayers but has becomes a process of getting guidance and information about
not provided a meaningful relationship to taxpayer everything that has a correlation with taxation from people
compliance. around and direct tax officials.
Consideration related to the hypothesis proposed in this To the best of researchers' knowledge, there is no
study was rejected, because most taxpayers assume in order to literature or other research that specifically discusses the
increase knowledge such as participating in tax socialization relationship of taxpayer environment moderation that is
or coaching less desirable by taxpayers, on the grounds that it associated with tax socialization on taxpayer compliance. But
is not a top priority and requires special time to follow it. at least this research has indicated that there is a moderating
Taxpayers assume that the knowledge and understanding they relationship and the bias is the basis for further research.
have in paying and reporting their taxes has nothing to do with
the support and encouragement of the community and the I. Taxpayer Environment Moderates the Effect of Tax
surrounding tax office, taxpayers feel they have sufficient Penalties on Taxpayer Compliance
ability to follow the taxation system. In other words, without The ninth hypothesis testing results state that the
the influence of the environment the taxpayer can know and taxpayer environment cannot moderate the effect of tax
understand the applicable taxation system. penalties on taxpayer compliance. Based on these results, the
taxpayer's environmental hypothesis cannot moderate the
The theory used in the formulation of the initial effect of tax penalties on taxpayer compliance, so the ninth
hypothesis is attribution theory where when someone makes a hypothesis is rejected. The results of this study indicate a
situational attribution and another person tries to identify the taxpayer environment that can weaken the influence of KPP
cause of the behavior to arise from the environment or Pratama Makassar Selatan tax penalties on tax compliance. In
situation. If the taxpayer is in a compliant taxpayer other words, tax penalties, although supported by the
environment, the taxpayers in the vicinity are also compliant. environment of taxpayers, have not yet provided a meaningful
And someone has the ability to encourage that person to have relationship to taxpayer compliance.
certain behaviors in making decisions. Each taxpayer in this
case has a basic knowledge of the taxation system and has Consideration related to the hypothesis proposed in this
understood the applicable taxation system and can apply what study was rejected because most taxpayers assume the
he understands even without the influence of the surrounding applicable tax penalties do not motivate to comply with paying
environment. taxes. On the other hand, applicable sanctions can easily be
avoided due to lack of awareness of taxpayers and lack of
Based on the results of this study, it can be concluded strict sanctions in force. And knowledge of taxpayers about
that the taxpayer environment does not significantly moderate tax penalties is still very minimal so that the government
the relationship of tax knowledge and understanding of needs to play an active role to properly socialize the
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regulations and sanctions in taxation and reinforce sanctions in affect the taxpayer compliance. Tax socialization affects
taxation. taxpayer compliance. tax penalties do not affect taxpayer
compliance. Tax rate affect the compliance of taxpayers. The
The theory used in the formulation of an initial taxpayer environment weakens the relationship of tax
hypothesis is attribution theory where one of the factors that awareness to taxpayer compliance. The taxpayer environment
drives a person to have a certain behavior is the existence of does not moderate the relationship between tax knowledge and
personal influence or wants to influence something personally understanding of taxpayer compliance. The taxpayer
and the situational cause or influenced by the environment. environment weakens the relationship of tax socialization to
Taxpayers of KPP Pratama Makassar Selatan tend to feel that taxpayer compliance. The taxpayer environment does not
the applicable tax penalties do not motivate them to be more moderate the relationship of tax penalties to taxpayer
obedient in paying taxes. On the other side, the role of the compliance. The taxpayer environment strengthens the
environment and the community around them in socializing relationship of tax rate to taxpayer compliance.
tax penalties is not optimal. Based on the results of this study,
it can be concluded that the taxpayer environment does not Based on the discussion of the results of testing the
significantly moderate the relationship of tax penalties to proposed hypothesis, it can be concluded that the findings in
taxpayer compliance. this study were generally able to confirm the attribution theory
and prove the direct influence of each factor accompanied by
J. Taxpayer Environment Moderates the Effect of Tax Rate rational explanation.
on Taxpayer Compliance
Based on these results, the taxpayer's environmental Limitation in this study is the data in this study is only
hypothesis moderates the effect of tax rates on taxpayer based on the perception of respondents as answers, so that it
compliance accepted so that the tenth hypothesis is accepted. will cause problems when the answers given are not honest.
The results of this study indicate a taxpayer environment that Suggestions for further researchers, so that future researchers
can strengthen the effect of the current tax rate. If the taxpayer can add other independent variables, apply other theories, or
is in a compliant taxpayer environment, the taxpayers in the other models that are appropriate to be used to determine
vicinity are also compliant. A conducive taxpayer taxpayer compliance that have not been included in this study
environment will optimize the effect of tax rates on KPP with the hope of producing findings that are more useful for
Pratama Makassar Selatan taxpayers so that the taxpayer's practitioners and the development of tax behavior theories.
compliance increases.
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