Does Tax Awareness Mediate Tax Amnesty and Tax Authorities toward Tax Compliance?

Abstract

The existence of the tax amnesty program aims to increase state revenues. However, the existence of the tax amnesty program also needs to be accompanied by the awareness of the taxpayers and the friendly tax authorities (fiskus) services. All of this will lead to taxpayer compliance to fulfill tax obligations so that it will increase the state revenue. This study aims to examine the effect of tax authorities (fiskus) services and tax amnesty on taxpayer compliance with tax awareness as a mediating variable. The data in this research were collected from individual taxpayers who took the opportunity of the 2016-2017 tax amnesty program at KPP Pratama Sleman Yogyakarta. The sampling was done incidentally by distributing questionnaires to respondents. Furthermore, 100 data that met the criteria were processed using the Partial Least Square analysis technique with an application that used Warp Partial Least Square (Warp-PLS). The results of this study indicate that: 1) tax amnesty has a significant effect on tax compliance; 2) tax authorities have a significant effect on taxpayer compliance; 3) tax awareness is partially able to mediate tax Amnesty on tax compliance, and 4) tax awareness is unable to mediate tax authorities on tax compliance. Further research is expected to be able to discuss thoroughly the role of tax authorities through in-depth investigations using the perspectives of sociology, psychology, and economics to produce more comprehensive conclusions.