TY  - JOUR
T1  - Tax Compliance: The Impact of Moderation of Awareness Tax
AU - Rahayu, Yayuk Ngesti AU - Setiawan, Margono AU - Troena, EkaAfnan AU - , Sudjatno 
JO  - Journal of Engineering and Applied Sciences
VL  - 14
IS  - 13
SP  - 4453
EP  - 4458
PY  - 2019
DA  - 2001/08/19
SN  - 1816-949x
DO  - jeasci.2019.4453.4458
UR  - https://makhillpublications.co/view-article.php?doi=jeasci.2019.4453.4458
KW  - Tax knowledge
KW  -awareness
KW  -tax compliance
KW  -positive impact
KW  -rural land
KW  -moderate
AB  - The purpose of this study is to analyze the role of tax awareness to moderate the influence of tax
knowledge on compliance of Land and Rural Land and Urban Tax (PBB-P2). Taxpayer of PBB-P2 Batu City as
respondent. The results showed that taxpayer’s awareness is able to improve the relationship of tax knowledge
to tax compliance. The results also show that a high level of awareness of a person can have a positive impact
on tax knowledge on tax compliance.
ER  -