Taxpayer Awareness as a Moderator of the Influence of Taxpayer Income and Tax Sanctions on Taxpayer Compliance in Paying Land and Building Taxes in Ndona District

DOI

10.2991/978-94-6463-862-2_29How to use a DOI?

Keywords

Income; Awareness; Sanctions; Compliance; Taxpayer; Land and Building Tax

Abstract

The purpose of this study is to determine the effect of taxpayer income and tax sanctions on taxpayer compliance in paying land and building taxes, moderated by taxpayer awareness. This research is quantitative in nature. The population in this study consists of land and building taxpayers in Ndona District up to the year 2023, totaling 5,418 individuals. The sampling technique used is purposive sampling, with a sample size of 100 taxpayers. Primary data for this study was collected through a questionnaire. The data was analyzed using multiple regression processed with IBM SPSS Statistics Version 29. The results of the study show that:(1) Taxpayer income has a significant effect on compliance in paying land and building taxes.

The test results show a coefficient value for the taxpayer income variable of 0.526 with a t-value > t-table (5.228 > 1.9853) and a significance value of 0.001 < 0.05. (2) Tax sanctions do not have a significant effect on compliance in paying land and building taxes. The test results show a coefficient value of 0.219 with a t-value < t-table (3.797 < 1.9853) and a significance value of 0.027 > 0.05. (3) Taxpayer awareness strengthens the effect of taxpayer income on compliance in paying land and building taxes. The test results show a coefficient value of 0.044 with a t-value > t-table (4.129 > 1.9853) and a significance value of 0.000 < 0.05.

(4) Taxpayer awareness also strengthens the effect of tax sanctions on compliance in paying land and building taxes, with a t-value > t-table (2.919 > 1.9853) and a significance value of 0.000 < 0.05. Furthermore, taxpayer awareness strengthens the influence of both income and tax sanctions on taxpayer compliance, as seen from the increase in the Adjusted R² value before and after the interaction between the independent variables and taxpayer awareness as a moderating variable.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Yulita Londa
AU  - Falentina Lucia Band
AU  - Herlina Theodensia D. Doke
PY  - 2025
DA  - 2025/10/27
TI  - Taxpayer Awareness as a Moderator of the Influence of Taxpayer Income and Tax Sanctions on Taxpayer Compliance in Paying Land and Building Taxes in Ndona District
BT  - Proceedings of the 2nd International Conference on Business, Accounting, Banking, and Economics (ICBABE 2025)
PB  - Atlantis Press
SP  - 333
EP  - 347
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-862-2_29
DO  - 10.2991/978-94-6463-862-2_29
ID  - Londa2025
ER  -