Research Paper

EPRA International Journal of Economic and Business Review-Peer Reviewed Journal

Volume - 13, Issue - 5, May 2025 | e-ISSN: 2347 - 9671| p- ISSN: 2349 – 0187

SJIF Impact Factor (2025): 8.862 || ISI Value: 1.433 || Journal DOI URL: https://doi.org/10.36713/epra2012

THE IMPACT OF TAX SUPERVISION AND SANCTIONS ON

TAXPAYER COMPLIANCE LEVEL: TAX AWARENESS AS A
MEDIATION ROLE
(Study of Corporate Taxpayers at the Semarang Madya Tax Service Office)

Fadli Arya Putra 1, Nurchayati 2, Sri Suyati 3

1,2,3
Faculty of Economics and Business, University of August 17, 1945 Semarang

ABSTRACT DOI No: 10.36713/epra21511 Article DOI: https://doi.org/10.36713/epra21511

This study aims to analyze the influence of tax supervision and tax sanctions on taxpayer compliance both directly and indirectly through tax
awareness as mediation. The population used in this study were corporate taxpayers registered at the Semarang Madya Tax Service Office
(KPP), with a sample size of 120 respondents. The sampling technique used was accidental sampling. The data source used was primary data,
with a questionnaire data collection method. The data analysis technique used was Structural Equation Modeling-Partial Least Square (SEM-
PLS). The results of the study stated that tax supervision and tax awareness partially had a positive and significant effect on taxpayer
compliance. Tax supervision and tax sanctions partially had a positive and significant effect on tax awareness. The results of the mediation
test showed that tax awareness can mediate the effect of tax supervision on taxpayer compliance, and tax awareness can mediate the effect of
tax sanctions on taxpayer compliance.
KEYWORDS: Tax Supervision, Tax Sanctions, Tax Awareness, and Taxpayer Compliance.

INTRODUCTION such as tax avoidance and evasion, which can have an impact
Tax is a major contributor to the State Budget (APBN), on the budget deficit. Therefore, the Directorate General of
contributing more than 70% to state revenue, thus placing the Taxes needs to understand and improve the factors that
Directorate General of Taxes (DJP) in a strategic position in influence compliance, including the effectiveness of
supporting state finances ( Saeroji et al., 2024) . To improve supervision, enforcement of sanctions, and increasing tax
compliance, DJP is carrying out organizational reforms through awareness (Matondang et al., 2023; and Saeroji et al., 2024 ) .
PMK No. 184/PMK.01/2020 and Kep-151/PJ/2021, with a
focus on effective, efficient, fair, and integrated services and This study focuses on taxpayer compliance at the Semarang
supervision. Tax is not only the main source of funding, but also Madya Tax Service Office (KPP), a vertical unit of the
a tool to achieve social and economic goals such as income Directorate General of Taxes tasked with collecting state
redistribution, economic stabilization, and inflation control. revenues from strategic taxpayers such as large and medium-
However, various challenges faced in improving tax sized companies in the Semarang City area. Various strategies
compliance are still obstacles that have the potential to cause have been implemented by the KPP to improve compliance,
budget deficits and disrupt the sustainability of national including strengthening supervision, tax socialization,
development (Soetjahyo et al., 2025) . modernizing the administration system, digitizing services,
assisting taxpayers, and implementing strict sanctions for non-
Taxpayer compliance is the obedience of taxpayers in carrying compliance. These efforts aim to create a transparent, fair, and
out tax obligations and fulfilling tax rights in accordance with conducive tax environment for taxpayers. However, the
applicable tax laws and regulations (Mardiasmo, 2018) . This effectiveness of these strategies still faces a number of
compliance reflects the disciplined and positive attitude of obstacles, as indicated by the tax revenue ratio that has not
taxpayers towards the taxation system, which is reflected in reached the optimal target. The main obstacles include
their willingness to fulfill obligations voluntarily and on time taxpayers' lack of understanding of applicable regulations, low
(Aditya & Budiman, 2022) . The level of compliance is an tax awareness, lack of tax literacy, and the continued practice
important indicator in optimizing state revenues to support of avoiding tax obligations, which ultimately hinders the
sustainable national development, such as financing maximum potential for state revenues to support sustainable
infrastructure, education, and health (Indriyanto, 2021) . development and public services .
However, the challenge of non-compliance still often occurs,

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 SJIF Impact Factor2025: 8.862 || DOI: 10.36713/epra2012 | Volume–13 | Issue-5 | May 2025 | e- ISSN: 2347-9671 | p- ISSN: 2349-0187

The taxpayer compliance ratio at KPP Madya Semarang over This study will also use taxpayers at KPP Madya Semarang as
the past three years shows that although the compliance target the main focus to differentiate it from previous studies, with the
was set at 100 percent, its realization has never been achieved. hope that the KPP has a better level of taxpayer awareness and
Although there has been an increase in several years, the compliance, thus providing significant results. High tax
compliance rate is still not optimal and continues to be below awareness can improve taxpayers' understanding of tax
the set target. This shows that although various efforts have obligations, which in turn encourages them to comply with tax
been made by KPP Madya Semarang, such as strengthening tax regulations. Thus, tax awareness can strengthen tax supervision
supervision and socialization, a number of taxpayers still do not and sanctions in improving taxpayer compliance. Based on
fully fulfill their tax obligations. Several factors, such as lack of previous studies that show the important role of tax awareness,
understanding of tax regulations, low tax awareness, and tax the researcher argues that adding tax awareness as a mediating
avoidance, contribute to this non-compliance. As a result, the variable will provide a more comprehensive picture of the
potential for tax revenue that can be used to support national relationship between tax supervision, tax sanctions, and
development and public services has not been optimally taxpayer compliance.
utilized. The consistency of the compliance ratio that has not
reached the target for several consecutive years indicates the LITERATURE REVIEW
need for further evaluation of tax supervision policies, the Taxpayer Compliance
application of sanctions, and increasing tax awareness and Taxpayer compliance as referred to in the Decree of the
literacy among taxpayers . Minister of Finance Number 544/KMK.04/2000 is an action by
taxpayers in fulfilling their tax obligations in accordance with
Several studies on the effect of tax supervision and tax the provisions of laws and regulations and provisions for
sanctions on taxpayer compliance have also been conducted by implementing taxation in force in a country. Tax compliance
previous researchers, and show differences in research results. refers to the procedural and administrative steps that must be
Subhan & Susanto (2020) ; Sulistyari et al., (2022) ; and Saeroji taken by taxpayers to fulfill their obligations in accordance with
et al., (2024) stated that tax supervision has a positive and applicable tax regulations (Matondang et al., 2023) . It can be
significant effect on taxpayer compliance, in contrast to the concluded that taxpayer compliance is an action or condition in
research of Mimi & Mulyani (2022) ; and Putra & Ardini (2022) which taxpayers carry out all tax obligations, including tax
which stated that tax supervision has a negative but payments and reporting, in accordance with the provisions of
insignificant effect on taxpayer compliance. Research by applicable laws and regulations, both procedurally and
Indriyanto (2021) ; Aditya & Budiman (2022) ; Sulistyari et al., administratively, without any violation of the established tax
(2022) ; Matondang et al., (2023) ; and Soetjahyo et al., (2025) rules.
stated that tax sanctions have a positive and significant effect
on taxpayer compliance, but in contrast to the research of Tax Supervision
Firmansyah et al., (2022) ; and Roudlotul et al., (2024) who Circular Letter Number SE-49/PJ/2016 concerning Taxpayer
stated that tax sanctions have a positive but insignificant effect Supervision through Information Systems, tax supervision is a
on taxpayer compliance. series of data research activities to follow-up on research results
in order to explore tax potential, supervise compliance with tax
Previous studies have shown that there are differences in obligations and increase tax revenue in accordance with the
research results between tax supervision and tax sanctions on provisions of laws and regulations in the field of taxation. Tax
taxpayer compliance. Therefore, this study adds tax awareness supervision is a series of coaching and inspection activities on
as an intervening variable that functions as a mediator between the implementation of tax obligations by taxpayers, including
tax supervision and tax sanctions on taxpayer compliance. This obligations that are expected, ongoing, or have been completed,
study will focus on taxpayers at KPP Madya Semarang as a with the aim of ensuring taxpayer compliance with tax
differentiator from previous studies, with the hope that the level regulations on an ongoing basis (Saeroji et al., 2024) . It can be
of awareness and compliance of taxpayers in this area is better concluded that tax supervision is a series of systematic
so that it produces significant findings. A high level of tax activities carried out by the tax authority to ensure taxpayer
awareness is believed to be able to increase taxpayers' compliance in fulfilling tax obligations in accordance with the
understanding of the importance of fulfilling tax obligations, provisions of applicable laws and regulations, including data
which ultimately encourages increased compliance. Tax research, coaching, inspection, to follow-up with the aim of
awareness is expected to strengthen the influence of tax increasing tax revenue and ensuring ongoing taxpayer
supervision and tax sanctions on taxpayer compliance. The compliance with tax regulations.
addition of this tax awareness variable is expected to provide a
more comprehensive picture of the relationship between tax Research by Subhan & Susanto (2020) shows that tax
supervision, tax sanctions, and taxpayer compliance. supervision has a significant positive effect on taxpayer
Awareness as a mediator is also supported by the results of compliance, which indicates that supervision can increase
research by Saeroji et al., (2024) which states that tax awareness taxpayer tax obligations. The study Sulistyari et al., (2022)
can mediate the influence of tax supervision on taxpayer revealed that tax supervision has a significant positive impact
compliance. Research results Indriyanto (2021) ; Matondang et on taxpayer compliance. This result is reinforced by the
al., (2023) ; and Soetjahyo et al., (2025) who stated that tax research results of Saeroji et al., (2024) which explains that tax
awareness mediates the influence of tax sanctions on taxpayer supervision has a positive and significant effect on taxpayer
compliance. compliance .

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applicable tax regulations ( Saeroji et al ., 2024) . Taxpayer

Research by Saeroji et al., (2024) shows that tax supervision awareness can be concluded as a condition in which taxpayers
has a positive and significant influence on taxpayer awareness. have an understanding and knowledge of tax obligations, and
With strict supervision, taxpayers tend to be more aware of the voluntarily fulfill their tax obligations, by complying with
importance of complying with tax regulations to avoid applicable tax regulations.
sanctions and ensure that taxpayer obligations are met properly.
Based on this description, the hypothesis proposed: Research by Indriyanto (2021) research shows that tax
H1: Tax supervision has a positive and significant effect on awareness has a positive and significant effect on taxpayer
taxpayer compliance . compliance, where taxpayers who are aware of their tax
H4: Tax supervision has a positive and significant effect on obligations tend to be more compliant with existing regulations.
taxpayer compliance . Firmansyah et al., (2022) found that tax awareness has a
significant positive effect on taxpayer compliance. This is
Tax Penalties reinforced by the research results of Putra & Ardini (2022);
Tax sanctions are a form of control or supervision by the Matondang et al., (2023); Roudlotul et al., (2024); Saeroji et al.,
government to ensure that regulations are complied with by (2024); and Soetjahyo et al., (2025) which explain that tax
citizens so that there are no violations of the fulfillment of tax awareness has a positive and significant effect on taxpayer
obligations by taxpayers (Rahayu, 2020) . Tax sanctions are a compliance.
mechanism to ensure compliance with tax laws and regulations,
also known as tax norms (Indriyanto, 2021) . Tax sanctions Research by Saeroji et al., (2024) states that tax awareness plays
function as a guarantee that tax laws and regulations or an important role as a mediator in the relationship between tax
standards are complied with and implemented (Roudlotul et al., supervision and taxpayer compliance. Research by Indriyanto
2024) . It can be concluded that tax sanctions are a mechanism (2021) ; Matondang et al., (2023) shows that tax awareness
that functions as a guarantee and deterrent to ensure taxpayer plays a role as a mediator that strengthens the positive influence
compliance with the provisions of tax laws and regulations, and between tax sanctions and taxpayer compliance. This is
are given to taxpayers who do not fulfill their tax obligations, reinforced by the results of the study Soetjahyo et al., (2025)
as a form of control and supervision to ensure implementation stated that tax awareness mediates the influence of tax sanctions
and compliance with tax norms. on taxpayer compliance. Based on this description, the
hypothesis proposed is:
Research (2021) shows that tax sanctions have a significant H3: Tax awareness has a positive and significant effect on
positive effect on taxpayer compliance, because they can taxpayer compliance.
increase tax awareness which leads to better implementation of H6: Tax awareness mediates the influence of tax supervision on
tax obligations. Research by Aditya & Budiman (2022) states taxpayer compliance.
that tax sanctions have a significant effect on taxpayer H7: Tax awareness mediates the influence of tax sanctions on
compliance. This is reinforced by the research results of taxpayer compliance.
Sulistyari et al., (2022) ; Matondang et al., (2023) ; and
Soetjahyo et al., (2025) which state that tax sanctions have a RESEARCH METHODS
significant positive effect on taxpayer compliance. This research is explanatory research with a quantitative
research (2021) stated that tax sanctions have a positive and approach that aims to reveal the causal relationship between the
significant effect on taxpayer awareness. Matondang et al. 's variables studied, by collecting and analyzing data statistically
research (2023) shows that tax sanctions have a significant to test the formulated hypotheses and provide a deeper
positive effect on tax awareness, the existence of legal understanding of the phenomena studied. (Sugiyono, 2019) .
consequences can encourage taxpayers to be more aware of the The variables used include tax supervision (X1) and tax
importance of fulfilling tax obligations. This is reinforced by sanctions (X2) as independent variables, tax awareness (Z) as
the results of the study Soetjahyo et al., (2025) stated that tax mediation, and taxpayer compliance (Y) as dependent variable.
sanctions have a significant positive effect on tax awareness . The population used is all corporate taxpayers registered at the
Based on this description, the hypothesis proposed is: Semarang Madya Tax Service Office (KPP) with a total of
H2: Tax sanctions have a positive and significant effect on 1,765 taxpayers . The selected sample must be representative,
taxpayer compliance. reflecting the entire population studied, with the number of
H5: Tax sanctions have a positive and significant effect on tax samples in accordance with the population. The number of
awareness. samples used was 120 respondents. The sampling technique
used in this study was non-random sampling, especially
Tax Awareness accidental sampling , which is a sampling technique based on
Taxpayer awareness is an understanding and voluntary attitude coincidence, namely anyone who accidentally meets the
to comply with applicable tax provisions, without any coercion researcher and is considered suitable as a data source can be
from any party (Mardiasmo, 2018) . Taxpayer awareness refers used as a sample (Sugiyono, 2019) .
to an understanding of the importance and benefits of paying
taxes, which plays a significant role in encouraging increased The research data used is primary data, with data collection
compliance ( Soetjahyo et al. , 2025) . Taxpayer awareness is a techniques carried out using two methods, namely
condition in which taxpayers understand and realize the questionnaires and literature studies. Variables will be
importance of tax obligations, and voluntarily comply with measured using a Likert Scale from 1 - 5, with a score of 1 =

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strongly disagree to a score of 5 = strongly agree . Descriptive RESEARCH RESULT

testing tools will use a frequency distribution table that will Research Respondent Identity
analyze and interpret data on the characteristics or identities of Data on respondent characteristics, including gender, age,
respondents, as well as descriptions of the research variables. education level, and length of service, were successfully
The analysis tool used to test the hypothesis is the structural collected through a questionnaire. The results of the analysis of
equation model (SEM) through SmartPLS 3.233 software. the respondent characteristics data are as follows :

Table 1: Research Respondents

Characteristics Information Frequency Percentage
Gender Man 89 74.2
Woman 31 25.8
Total 120 100
Age 21 – 30 years 15 12.5
31 – 40 years 35 29.2
41 – 50 years 49 40.8
> 50 years 21 17.5
Total 120 100
Education High School/Vocational School/Equivalent 41 34.2
Diploma 14 11.7
Bachelor 61 50.8
Postgraduate 4 3.3
Total 120 100
Work Private sector employee 43 35.8
Self-employed 77 64.2
Total 120 100
Source: Processed primary data, 2025.
Table 1 shows that out of 120 taxpayers at KPP Madya income and greater tax obligations. Most respondents had a
Semarang, the majority of respondents were male, 89 people Bachelor's degree, 61 people (50.8%), which could support a
(74.2%), indicating male dominance in financial management better understanding of tax regulations. Most were also self-
and tax reporting, possibly because the economic sector in the employed, 77 people (64.2%), indicating that many taxpayers
region involves more men as business actors. The highest age have their own businesses, which contribute to regional tax
group was 41–50 years with 49 people (40.8%), indicating that revenues .
active taxpayers are generally in a productive stage with stable

Full Structural Model

Figure 1. Outer Model

Source: Processed Primary Data, 2025.

Results of Construct Validity and Reliability Tests
Based on the results of the research analysis, it was obtained that the results of the validity test and reliability test of the variables
can be seen in the following table:

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 SJIF Impact Factor2025: 8.862 || DOI: 10.36713/epra2012 | Volume–13 | Issue-5 | May 2025 | e- ISSN: 2347-9671 | p- ISSN: 2349-0187

Table 1. Construct Validity and Reliability Test

Variables Indicator Item Loading AVE Cronbach- Composite
Alpha Reliability
Tax Data analysis and issuance of X1.1 0.861 0.696 0.889 0.919
Supervision SP2DK to Taxpayers
(X1) Proposed inspection and X1.2 0.855
investigation according to
regulations
Tax bill letter X1.3 0.905
Appeal to pay the shortfall X1.4 0.736
and correct the report
Account Representative X1.5 0.804
Competencies
Tax Penalty Sanctions as a consequence X2.1 0.710 0.621 0.845 0.890
(X2) Strict sanctions imposed X2.2 0.731
Sanctions in disciplinary X2.3 0.836
efforts
Sanctions as a means of X2.4 0.905
educating taxpayers.
Strict and proportionate X2.5 0.741
sanctions
Tax Understanding of tax Z.1 0.838 0.672 0.905 0.925
Awareness regulations
(Z) Compliance in carrying out Z.2 0.802
tax obligations
Willingness to pay taxes Z.3 0.829
Awareness of the importance Z.4 0.834
of taxes for national
development
Awareness to behave Z.5 0.851
honestly in responding to tax
obligations
Taxpayer Registering as a taxpayer Y.1 0.825 0.690 0.888 0.918
Compliance No tax arrears Y.2 0.848
(Y) Calculating taxes correctly Y.3 0.791
Pay taxes on time Y.4 0.834
Reporting taxes Y.5 0.802
Not committing any Y.6 0.818
violations
*) Loading Factor must be greater than 0.7; **) AVE must be greater than 0.5 ***) Cronbachs Alpha and Composite reliability must
be greater than 0.7;
Source: Processed primary data, 2025.

The results of the analysis show that all instruments in this study the results of the reliability test based on the Cronbach Alpha
have met the criteria for convergent validity, as evidenced by and Composite Reliability values also show that all constructs
the loading factor and Average Variance Extracted (AVE) are classified as reliable, with each value above 0.70. Thus, all
values. Each construct has a loading factor value above 0.70 measuring instruments used have met the validity and reliability
and an AVE value exceeding 0.5, according to the reference requirements, so that the analysis process can be continued to
from Ghozali (2021) , so it can be declared valid. In addition, the next stage.
Table 2. Fornell-Lacker Criterion Results
Taxpayer Tax Tax
Tax Penalties
Compliance Awareness Supervision
Taxpayer Compliance 0.820
Tax Awareness 0.664 0.831
Tax Supervision 0.629 0.609 0.834
Tax Penalties 0.642 0.614 0.608 0.788
Source: Processed primary data, 202 5 .

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The results of the discriminant validity test show that the square R-Square
root value of AVE for each variable is greater than the R-Square is used to measure how much the independent
correlation between other variables, according to the Fornell- variable is able to explain the variation of the dependent
Larcker criteria. Thus, each variable is stated to have met good variable. The model is categorized as strong if the R-Square
discriminant validity and can be clearly distinguished from value is 0.67 or more, is classified as moderate if it is in the
other variables. range of 0.33 to 0.66, and is considered weak if the value is
between 0.19 to 0.32. (Ghozali, 2021) :
Table 3. R-Square Results
Variables R Square R Square Adjusted
Taxpayer Compliance 0.563 0.552
Tax Awareness 0.465 0.456
Source: Processed primary data, 2025.
R-Square value for the taxpayer compliance variable is 0.563. Hypothesis Test Results
This shows that the variables of tax supervision, tax sanctions, Hypothesis testing is conducted to analyze how much influence
and tax awareness can explain the variation of the taxpayer tax supervision, tax sanctions, and tax awareness have on
compliance variable by 56.3%. This value places the first model taxpayer compliance, as well as to evaluate the relationship
in the moderate model category. The R-Square value for the tax between tax supervision and tax sanctions on the level of tax
awareness variable is 0.465. This shows that the variables of tax awareness. This test is conducted by comparing the t-statistic
supervision and tax sanctions can explain the variation of the value to 1.96 and the p-value to 0.05. The bootstrapping results
tax awareness variable by 46.5%. This value places the second regarding the influence between variables are presented in
model in the moderate model category. Table 4 below:

Table 4. Hypothesis Test Results

Original T Statistics P Decision-
Sample (O) (|O/STDEV|) Values making
Tax Supervision →of Taxpayer 0.252 2,633 0.009 H1 accepted
Compliance
Tax Sanctions →Taxpayer Compliance 0.282 3,429 0.001 H2 accepted
Tax Awareness →Taxpayer Compliance 0.337 3,996 0,000 H3 accepted
Tax Supervision →Tax Awareness 0.374 3,778 0,000 H4 accepted
Tax Sanctions →Tax Awareness 0.386 4,496 0,000 H5 accepted
Source: Processed primary data, 2025.

The t-statistic value that describes the effect of tax supervision The t-statistic value that describes the effect of tax supervision
on taxpayer compliance is more than 1.96 and the p-value is on tax awareness is more than 1.96 and the p-value is less than
less than 0.05. These results explain that tax supervision has a 0.05. These results explain that tax supervision has a positive
positive and significant effect on taxpayer compliance. These and significant effect on tax awareness. These results can be
results can be concluded, hypothesis one (H1) which states that concluded, hypothesis four (H4) which states that tax
tax supervision has a positive and significant effect on taxpayer supervision has a positive and significant effect on tax
compliance, can be accepted . awareness, can be accepted .

The t-statistic value that describes the effect of tax sanctions on The t-statistic value that describes the effect of tax sanctions on
taxpayer compliance is more than 1.96 and the p-value is less tax awareness is more than 1.96 and the p-value is less than
than 0.05. These results explain that tax sanctions have a 0.05. These results explain that tax sanctions have a positive
positive and significant effect on taxpayer compliance. These and significant effect on tax awareness. These results can be
results can be concluded, hypothesis two (H2) which states that concluded, hypothesis five (H5) which states that tax sanctions
tax sanctions have a positive and significant effect on taxpayer have a positive and significant effect on tax awareness, can be
compliance, can be accepted . accepted .

The t-statistic value that describes the effect of tax awareness Intervening Test
on taxpayer compliance is more than 1.96 and the p-value is The mediation test in this study aims to analyze the results of
less than 0.05. These results explain that tax awareness has a the influence of tax supervision and tax sanctions on taxpayer
positive and significant effect on taxpayer compliance. These compliance through tax awareness, which can be seen in the
results can be concluded, hypothesis three (H3) which states following table:
that tax awareness has a positive and significant effect on
taxpayer compliance, can be accepted .

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Table 5. Mediation Test Results

Original T Statistics Decision-
P Values
Sample (O) (|O/STDEV|) making
Tax Supervision -> Tax Awareness -> Taxpayer Compliance 0.126 3,009 0.003 H6 accepted
Tax Sanctions -> Tax Awareness -> Taxpayer Compliance 0.130 2,662 0.008 H7 accepted
Source: Processed primary data, 2024.

The t-statistic value for the influence of tax supervision on compliant because they are afraid of punishment, but also
taxpayer compliance through tax awareness is greater than the because they have a higher awareness of the importance of tax
t-table (3.009 > 1.96) and the p-value is less than 0.05. This compliance. These results have supported the research results
result means that tax awareness can mediate the influence of tax of Indriyanto (2021) ; Aditya & Budiman (2022) ; Sulistyari et
supervision on taxpayer compliance. The results can be al., (2022) ; Matondang et al., (2023) ; and Soetjahyo et al.,
concluded if the sixth hypothesis (H6) which states that tax (2025) which state that tax sanctions have a significant positive
awareness mediates the influence of tax supervision on effect on taxpayer compliance.
taxpayer compliance, can be accepted .
The Influence of Tax Awareness on Taxpayer Compliance
The t-statistic value for the effect of tax sanctions on taxpayer The results of this study indicate that tax awareness plays an
compliance through tax awareness is greater than the t-table important role in increasing taxpayer compliance at KPP
(2.662 > 1.96) and the p-value is less than 0.05. This result Madya Semarang. Taxpayers who have a good understanding
means that tax awareness can mediate the effect of tax sanctions of tax regulations and the benefits of taxes for development tend
on taxpayer compliance. The results can be concluded if the to be more compliant in fulfilling their obligations. Continuous
seventh hypothesis (H7) which states that tax awareness education and transparency in tax management help increase
mediates the effect of tax supervision on taxpayer compliance, taxpayer trust in the tax system, so that compliance is formed
can be accepted . not because of external pressure, but because of personal
awareness and responsibility. Taxpayers who understand that
DISCUSSION the taxes they pay contribute directly to the welfare of society
The Influence of Tax Supervision on Taxpayer Compliance are more motivated to pay taxes on time and in accordance with
The results of this study indicate that tax supervision plays a applicable provisions. Efforts to increase tax awareness must
crucial role in improving taxpayer compliance at KPP Madya continue to be carried out through effective socialization and
Semarang. Supervision carried out intensively and based on clear delivery of information, so that taxpayer compliance can
data allows for early identification of potential non-compliance, be maintained in the long term. These results have supported
so that SP2DK issuance actions can be carried out on target. the research results of Indriyanto (2021) ; Firmansyah et al.,
Examination in accordance with regulations provides legal (2022) ; Putra & Ardini (2022) ; Matondang et al., (2023) ;
certainty for taxpayers, which ultimately encourages them to be Roudlotul et al., (2024) ; Saeroji et al., (2024) ; and Soetjahyo
more disciplined in fulfilling their obligations. Active et al., (2025) who explained that tax awareness has a positive
assistance by Account Representatives also plays a role in and significant effect on taxpayer compliance.
providing understanding and guidance to taxpayers, so that they
not only comply with regulations because of supervision, but The Influence of Tax Supervision on Tax Awareness
also because of awareness of the importance of tax compliance. The results of this study indicate that tax supervision not only
Effective supervision not only creates coercive compliance but functions as a control tool, but also as an educational tool that
also builds a culture of voluntary compliance in the long term. can increase taxpayer awareness at KPP Madya Semarang.
These results support the research results of Subhan & Susanto Supervision carried out persuasively through active
(2020) ; Sulistyari et al., (2022) ; Saeroji et al., (2024) which socialization and providing appeals allows taxpayers to better
state that tax supervision has a positive and significant effect on understand their rights and obligations in the tax system.
taxpayer compliance. Accurate data analysis allows the tax authorities to provide
more targeted assistance, so that taxpayers get information that
The Influence of Tax Sanctions on Taxpayer Compliance is in accordance with their tax conditions. Supervision is not
The results of this study indicate that tax sanctions have an only repressive, but provides constructive education, taxpayers
important role in increasing taxpayer compliance at KPP will be more aware of the importance of taxes and feel
Madya Semarang. The application of strict and consistent encouraged to fulfill their obligations voluntarily. The
sanctions creates a deterrent effect for non-compliant taxpayers, implementation of a supervision strategy based on an
thus encouraging them to fulfill their tax obligations in a timely educational and transparent approach is very important in
manner and in accordance with the regulations. Fairness and creating high tax awareness. These results have supported the
transparency in the application of sanctions provide legal research results of Saeroji et al., (2024) which stated that tax
certainty, so that taxpayers understand that every violation will supervision has a significant positive effect on tax awareness.
receive commensurate consequences. Compliance resulting
from sanctions alone tends to be coercive, so an educational The Influence of Tax Sanctions on Tax Awareness
approach is needed that provides an understanding of the The results of this study indicate that tax sanctions not only
benefits of taxes for development. The combination of effective function as a law enforcement tool, but also as an educational
sanctions and comprehensive education, taxpayers are not only tool that can increase taxpayer awareness at KPP Madya

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 SJIF Impact Factor2025: 8.862 || DOI: 10.36713/epra2012 | Volume–13 | Issue-5 | May 2025 | e- ISSN: 2347-9671 | p- ISSN: 2349-0187

Semarang. Sanctions accompanied by intensive socialization, Intervening. Konstelasi Ilmiah Mahasiswa Unissula, 1(1), 365–
taxpayers not only comply with the rules because they are afraid 378.https://jurnal.unissula.ac.id/index.php/kimue/article/view/
of punishment, but also because they have a better 20413
understanding of the role of taxes in development. This 2. Firmansyah, A., Harryanto, & Trisnawati, E. (2022). Peran
approach creates stronger tax awareness, where taxpayers feel Mediasi Sistem Informasi Dalam Hubungan Sosialisasi Pajak,
compelled to comply voluntarily, not only because of the threat Sanksi Pajak, Kesadaran Pajak Dan Kepatuhan Wajib Pajak
Orang Pribadi. Jurnal Pajak Indonesia, 6(1), 130–142.
of sanctions. The application of sanctions balanced with
https://doi.org/10.31092/jpi.v6i1.1622
effective education and communication is an important strategy
3. Ghozali, I. (2021). Partial Least Squares: Konsep, Teknik dan
in increasing tax awareness in a sustainable manner. These Aplikasi Menggunakan Program SmartPLS 3.2.9 Untuk
results have supported the research results of Indriyanto (2021) Penelitian Empiris. Badan Penerbit Universitas Diponegoro.
; Matondang et al., (2023) , and Soetjahyo et al., (2025) which 4. Indriyanto, E. (2021). The Mediating Role of Tax Awareness:
stated that tax sanctions have a significant positive effect on tax Understanding and Sanctions on Taxpayer Compliance.
awareness. Atestasi: Jurnal Ilmiah Akuntansi, 4(2), 430–445.
http://dx.doi.org/10.57178/atestasi.v4i2.711
CONCLUSION 5. Mardiasmo. (2018). Perpajakan Edisi Terbaru. Andi.
Based on the results of the research and analysis in the previous 6. Matondang, W. A., Ratnawati, V., & Wahyuni, N. (2023). The
chapter, it can be concluded that the increase in taxpayer Effect of Tax Sanctions and Tax Incentives with Taxpayer
compliance at KPP Madya Semarang, Semarang City, is not Awareness as Intervening Variables. Bilancia: Jurnal Ilmiah
only influenced by tax supervision and tax sanctions, but also Akuntansi, 7(3), 737–749.
by other factors that play a significant role, namely tax 7. Mimi, & Mulyani, S. D. (2022). Pengaruh Pelayanan,
awareness. This finding shows that the combination of tax Pengawasan dan Pemeriksaan Pajak terhadap Kepatuhan Wajib
Pajak Badan yang Dimoderasi Digitalisasi Administrasi
supervision, tax sanctions, and tax awareness together provide
Perpajakan. Jurnal Magister Akuntansi Trisakti, 9(1), 37–54.
a significant contribution to increasing taxpayer compliance at
https://doi.org/10.25105/jmat.v9i1.10573
KPP Madya Semarang. Several main conclusions are that tax 8. Putra, M. B. N., & Ardini, L. (2022). Analisis Pengetahuan
supervision, tax sanctions, and tax awareness each have a Wajib Pajak Pemilik UMKM terhadap Kepatuhan Membayar
positive and significant effect on taxpayer compliance. Tax Pajak. Jurnal Ilmu Dan Riset Akuntansi, 11(11), 1–18.
supervision and tax sanctions each have a positive and https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/vie
significant effect on tax awareness. Tax supervision has a w/4913
positive and significant effect on taxpayer compliance through 9. Rahayu, S. K. (2020). Perpajakan : Konsep. Sistem dan
tax awareness, meaning that tax awareness can mediate the Implementasi. Rekayasa Sains.
effect of tax supervision on taxpayer compliance. Tax sanctions 10. Roudlotul, J. A., Dewi, W. P., Parwoto, P., & Najma, A. M.
have a positive and significant effect on taxpayer compliance, (2024). The Influence of Taxpayer Knowledge, Tax Sanctions,
meaning that tax awareness can mediate the effect of tax and Taxpayer Awareness on Taxpayer Compliance: Service
sanctions on taxpayer compliance. Quality as a Moderating Variable. SHS Web of Conferences
201, 1–11. http://dx.doi.org/10.1051/shsconf/202420101012
SUGGESTION 11. Saeroji, O., Patiro, S. P. S., & Meliala, J. S. (2024). How Tax
Payer Awareness Mediates Fiscal Services and Supervision
Based on the conclusion, it is recommended that KPP Madya
Towards Tax Compliance: Post Organization Study at Cilegon
Semarang increase the effectiveness of tax supervision by
Tax Service Office. Pinisi Discretion Review, 7(2), 291–302.
strengthening the role of Account Representatives (AR) https://ojs.unm.ac.id/UDR/article/view/60994/26675
through ongoing training so that they are able to approach and 12. Soetjahyo, Cahyono, D., & Sanosra, A. (2025). Taxpayer
assist taxpayers more actively, especially in understanding Knowledge, Service Quality, Tax Sanctions, and Awareness in
warning letters or SP2DK. Supervision also needs to be carried Enhancing Property Tax Compliance in Jember Regency.
out objectively and communicatively so as not to create an Sentralisasi, 14(1), 220–236.
intimidating impression. In addition, the application of tax https://doi.org/10.33506/sl.v14i1.3840
sanctions should be carried out in an educational manner, 13. Subhan, & Susanto, E. (2020). Pengaruh Konsultasi
namely not only as a form of law enforcement, but also as a Perpajakan dan Pengawasan Perpajakan oleh Account
means to improve discipline and compliance. Counseling Representatif terhadap Kepatuhan Wajib Pajak di DJP KPP
regarding the types of sanctions and their legal basis needs to Pratama Makassar Selatan. Amnesty: Jurnal Riset Perpajakan,
be delivered in simple and easy-to-understand language. To 3(1), 65–72.https://doi.org/10.26618/jrp.v3i1.3407
increase tax awareness, KPP can optimize social campaigns and 14. Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan
testimonials that show the real contribution of taxes to public R&D. Alfabeta.
facilities felt by the community, as well as expand socialization 15. Sulistyari, P. I., Yuesti, A., & Bhegawati, D. A. S. A. (2022).
Pengaruh Kualitas Pelayanan, Pengawasan, Konsultasi
that emphasizes the importance of taxes for national
Account Representative, Sosialisasi Perpajakan dan Sanksi
development and public welfare.
Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi Di
KPP Pratama Badung Selatan. Jurnal Kharisma, 4(2), 289–
BIBLIOGRAPHY 300.
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