Peran Tax Awareness Dalam Memediasi Pengaruh Tax Knowledge, Tax Fairness Dan Trust In Government Kepatuhan Wajib Pajak

Abstract

This study aims to examine the influence of tax knowledge, tax fairness, and trust in government on tax compliance, and to examine the role of tax awareness as a mediating variable among e-commerce businesses on the Shopee platform. This study employed a quantitative approach using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method in SmartPLS version 4.0. Data were collected from 100 e-commerce taxpayers in Bekasi City, using purposive sampling via an online questionnaire. The results indicate that tax knowledge, tax fairness, and trust in government have a positive and significant effect on tax compliance. Furthermore, tax knowledge, tax fairness, and trust in government also influence tax awareness, and tax awareness has been shown to mediate their effects on tax compliance. These findings confirm that increased knowledge, a sense of fairness, trust in the government, and high tax awareness are important factors in improving taxpayer compliance in the e-commerce sector.