The Effect Of Lottery Tax Regulations, Policies And Administration On Tax Compliance With Tax Socialization As A Moderating Variable
(CASE STUDY OF KOSPIN JASA TEGAL)
DOI:
https://doi.org/10.24905/icobis.v2i1.114Keywords:
Lottery Tax Administration, Lottery Tax Compliance, Lottery Tax Policies, Lottery Tax Regulations, Tax SocializationAbstract
Tax compliance related to lottery prizes requires an adequate understanding of tax regulations, consistent policy implementation, and orderly tax administration. In savings and loan cooperatives, the implementation of lottery tax obligations has particular characteristics because lottery activities may serve as a form of member appreciation and engagement. This study aims to analyze the effects of Lottery Tax Regulations, Lottery Tax Policies, and Lottery Tax Administration on Lottery Tax Compliance and to examine the role of Tax Socialization as a moderating variable at Kospin Jasa Tegal. This study employed a quantitative approach with an explanatory research method. The sample consisted of 120 active Kospin Jasa members selected using saturated sampling from six service units. Primary data were collected through a five-point Likert-scale questionnaire and analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. The results show that Lottery Tax Regulations have a positive and significant effect on Lottery Tax Compliance, with a coefficient of 0.423 and a significance value of 0.036. Lottery Tax Policies have no significant effect, with a coefficient of 0.246 and a significance value of 0.183, while Lottery Tax Administration has no significant effect, with a coefficient of 0.133 and a significance value of 0.519. Tax Socialization does not moderate the effects of Lottery Tax Regulations, Lottery Tax Policies, or Lottery Tax Administration on Lottery Tax Compliance. The MRA model produces an R Square of 0.833, indicating that 83.3% of the variation in Lottery Tax Compliance is explained by the variables included in the model, while the remaining 16.7% is explained by factors outside the model.
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