The Effect of Planned Behavior and Motivation on Pay Tax Compliance

摘要

The community phenomenon captures business opportunities existing around the centers of Higher Education. One of which is renting rooms with VIP facilities to attract prospective tenants. The purpose of this article is to analyze the room owner's compliance in reporting and paying income tax from room rental businesses. The sample was 52 taxpayers and WarpPLS as data analysis techniques to determine the effect of motivation to pay taxes as a mediation of the effect of taxpayer awareness, knowledge, and understanding of taxes on tax compliance. The results show that the taxpayers' awareness influences tax compliance, while motivation to pay does has not been able to mediate between awareness of tax compliance and has not been able to mediate the influence of knowledge and understanding of taxes on tax compliance.