The Influence of Tax Knowledge and Perception of Taxation on the Voluntary Disclosure Program and Its Implications for Taxpayer Reporting (An Empirical Study on Individual Taxpayers Registered at KPP Pratama Kuningan)
Nur’Alifa Gustiyani *
Universitas Kuningan, Kuningan, Indonesia.
Herma Wiharno
Universitas Kuningan, Kuningan, Indonesia.
Rizki Indrawan
Universitas Kuningan, Kuningan, Indonesia.
*Author to whom correspondence should be addressed.
Abstract
Objective: This research aims to analize the influence of tax knowledge and tax perception on taxpayer reporting, with the voluntary disclosure program (VDP) as an intervening variable.
Study Design: This study consists of individual taxpayers registered at the Tax Service Office (KPP) Pratama Kuningan.
Methodology: This research adopts a quantitative approach with an explanatory research design. The population consists of 608,311 individual taxpayers registered at the Primary Tax Service Office in Kuningan (KPP Pratama Kuningan) in 2023. Using the Slovin formula with a 5% margin of error and simple random sampling technique, a total of 400 respondents were selected as the research sample. Data were collected through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The model evaluation included both the outer model (measurement model) and inner model (structural model). In addition, the Sobel test was utilized to further evaluate the mediating role of the voluntary disclosure program.
Results: The hypothesis testing results indicate that both tax knowledge and tax perception have a significant positive partial effect on the voluntary disclosure program. Furthermore, these two variables also have a significant positive partial impact on taxpayer reporting behavior. The Voluntary Disclosure Program itself significantly enhances taxpayer reporting. Additionally, the analysis confirms that the VDP partially mediates the effect of both tax knowledge and tax perception on taxpayer reporting. The combined influence of tax knowledge and perception accounts for 24.8% of the variance in participation in the VDP, while 39.9% of the variation in taxpayer reporting is jointly explained by tax knowledge, tax perception, and participation in the VDP.
Conclusion: Taxpayers’ tax knowledge and perception significantly influence taxpayer reporting both directly and indirectly through the voluntary disclosure program.
Keywords: Tax knowledge, perceptions of tax, voluntary disclosure program, taxpayer reporting