What type of study is this?

This is a Quantitative Study study.

October 8, 2025

The Effects of Modernization of System Tax Administration, Tax-Socialization, Trust in Tax-Authority on Tax Compliance Mediated by Taxpayer Awareness

Key Points

Taxpayer compliance is influenced by the level of trust in tax authorities, specifically through taxpayer awareness.
Research shows taxpayer awareness does not significantly come from the modernization of the tax system or tax socialization.
Data processed using SmartPLS indicates that taxpayer awareness acts as an intermediary between trust and compliance.
Findings reveal that improvements in the tax system have minimal impact on overall taxpayer compliance.

Abstract

This study uses taxpayer awareness as an intervening variable (Taxpayer Survey in North Jakarta) to investigate the effects of Modernization of tax system,socialization of tax, and trust in tax authorities on taxpayer compliance. The research data provides from questionnaire survey with 102 respondents. The data is processed using the SmartPLS-. And the result show below: (1) Taxpayer awareness is unaffected by the modernization of tax system; (2) Tax socialization is unaffected by the modernization of tax system; (3) Taxpayer awareness is influenced by the level of trust in the tax authorities; (4) Taxpayer awareness affects taxpayer compliance; and (5) Taxpayer compliance is unaffected by the modernization of tax system. (6) Taxpayer compliance is unaffected by tax socialization. (7) Taxpayer compliance is influenced by the level of confidence. (8) Taxpayer compliance is unaffected by the upgrading of the tax administration system facilitated by Taxpayer Awareness. (9) Taxpayer compliance is unaffected by tax socialization, which is mediated by taxpayer knowledge. (10) Taxpayer awareness has a significant impact as a mediator between taxpayer compliance and the level of trust in the tax authorities.

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