SARI, Putri Arum (2023) The Effect of Tax Awareness and Tax Socialization on Value Added Tax (VAT) Compliance of Digital Streaming Service Subscribers (Study at Jakarta Area Residents). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

Using Theory of Planned Behavior, this research aims to explore how tax awareness and tax socialization influence Value Added Tax compliance among digital streaming service subscribers, considering the legality of their transactions. Utilizing a quantitative approach, primary data from 177 Jakarta residents using digital streaming services were analyzed with SPSS 25. The study reveals that tax awareness significantly affects tax compliance, indicating that subscribers with better tax knowledge are more likely to comply with VAT requirements. Tax socialization also has a positive impact, though not statistically significant, indicating a need for improved education on new tax regulations. To enhance tax knowledge among consumers, the government should prioritize increasing tax socialization efforts, given the novelty of these rules in the digital economy era. Encouraging better understanding and awareness of tax obligations can foster higher tax compliance, not solely relying on companies collecting VAT. Consumers' transactional behavior in consuming digital streaming services must integrate tax compliance for effective implementation.

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