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DETERMINANTS OF RURAL AND URBAN LAND AND BUILDING TAX COMPLIANCE: THE MODERATING ROLE OF TAX SOCIALIZATION IN CIBIRU DISTRICT

Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) · Vol. 8 No. 1 (2026) · pp. 92–115

DOI
10.15575/aksy.v8i1.52206
ISSN
2655-9420
Published
2026-01-14
Publisher
UIN Sunan Gunung Djati Bandung
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

This study aims to analyse the influence of Tax Knowledge, Tax Service Quality, and Taxpayer Awareness on Rural and Urban Land and Building Tax Compliance with Tax Socialisation as a moderating variable in Cibiru District, Bandung City. The novelty of this study lies in the integration of the role of Tax Socialisation as a moderating variable, which has not been widely studied in the context of Rural and Urban Land and Building Tax, thus contributing to the understanding of the mechanism of how the interaction between taxpayers' internal factors and government intervention affects tax compliance. This study uses primary data collected through a quantitative approach employing proportionate stratified random sampling, with 389 questionnaires distributed to Rural and Urban Land and Building Tax in Cibiru District. Data analysis was conducted using Moderated Regression Analysis (MRA) in SPSS version 29. The results show that Tax Service Quality and Taxpayer Awareness have a significant effect on taxpayer compliance. Tax Socialisation moderates the effects of Tax Knowledge and Tax Service Quality on compliance, whereas it does not moderate the effect of Taxpayer Awareness on compliance. These findings provide empirical and practical contributions to the development of strategies to improve Rural and Urban Land and Building Tax compliance through improving the socialisation and quality of tax services.

Keywords

Collaboration network of the authors

40 authors · 201 co-authorship links · showing the 40 most connected

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  • University of Indonesia
  • Affiliation unknown
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  • Same organisation
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Co-authorOrganisationJoint articles
Pradana SoewondoAffiliation unknown3
Siti SetiatiAffiliation unknown3
Imam SubektiAffiliation unknown3
Murdani AbdullahAffiliation unknown2
Tri Juli Edi TariganUniversity of Indonesia2
Suharko SoebardiAffiliation unknown2
Dante Saksono HarbuwonoAffiliation unknown2
Wismandari WisnuAffiliation unknown2
Budiman DarmowidjojoAffiliation unknown2
Dicky Levenus TahaparyAffiliation unknown2
Farid KurniawanAffiliation unknown2
Indrati SuroyoAffiliation unknown2
Alvita Dewi SiswoyoAffiliation unknown2
Soehartati GondhowiardjoAffiliation unknown2
Henry KodratAffiliation unknown2
Alvina WidhaniAffiliation unknown2
Noto DwimartutieAffiliation unknown2
Adityo SusiloAffiliation unknown2
Muhammad DaffaAffiliation unknown1
Samsuridjal DjauziAffiliation unknown1
Ahmad Fariz M.Z ZeinAffiliation unknown1
Sally A NasutionAffiliation unknown1
Arif MansjoerAffiliation unknown1
Stevent SumantriAffiliation unknown1
Esthika DewiastyAffiliation unknown1
Cleopas M RumendeAffiliation unknown1
Catarina BudyonoAffiliation unknown1
Marcellus SimadibrataAffiliation unknown1
Laras BudiyaniAffiliation unknown1
Ika P WijayaAffiliation unknown1
Anandhara Indriani KhumaediAffiliation unknown1
Yuniarti SoerosoAffiliation unknown1
Siti MarhamahAffiliation unknown1
Ika Prasetya WijayaAffiliation unknown1
Muhammad Syah AbdalyAffiliation unknown1
Mohamad Syahrir AziziAffiliation unknown1
Pringgodigdo NugrohoAffiliation unknown1
Em YunirUniversity of Indonesia1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.uinsgd.ac.id/index.php/aksy/oai, first harvested 7 Nov 2026, last seen 8 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">DETERMINANTS OF RURAL AND URBAN LAND AND BUILDING TAX COMPLIANCE: THE MODERATING ROLE OF TAX SOCIALIZATION IN CIBIRU DISTRICT</dc:title>
	<dc:creator>Leni Lusiawati</dc:creator>
	<dc:creator>Purnamasari , Dyah</dc:creator>
	<dc:subject xml:lang="en-US">Tax Knowledge, Tax Service Quality, Taxpayer Awareness, Tax Socialisation, Taxpayer Compliance</dc:subject>
	<dc:description xml:lang="en-US">This study aims to analyse the influence of Tax Knowledge, Tax Service Quality, and Taxpayer Awareness on Rural and Urban Land and Building Tax Compliance with Tax Socialisation as a moderating variable in Cibiru District, Bandung City. The novelty of this study lies in the integration of the role of Tax Socialisation as a moderating variable, which has not been widely studied in the context of Rural and Urban Land and Building Tax, thus contributing to the understanding of the mechanism of how the interaction between taxpayers' internal factors and government intervention affects tax compliance. This study uses primary data collected through a quantitative approach employing proportionate stratified random sampling, with 389 questionnaires distributed to Rural and Urban Land and Building Tax in Cibiru District. Data analysis was conducted using Moderated Regression Analysis (MRA) in SPSS version 29. The results show that Tax Service Quality and Taxpayer Awareness have a significant effect on taxpayer compliance. Tax Socialisation moderates the effects of Tax Knowledge and Tax Service Quality on compliance, whereas it does not moderate the effect of Taxpayer Awareness on compliance. These findings provide empirical and practical contributions to the development of strategies to improve Rural and Urban Land and Building Tax compliance through improving the socialisation and quality of tax services.</dc:description>
	<dc:publisher xml:lang="en-US">UIN Sunan Gunung Djati Bandung</dc:publisher>
	<dc:date>2026-01-14</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.uinsgd.ac.id/index.php/aksy/article/view/52206</dc:identifier>
	<dc:identifier>10.15575/aksy.v8i1.52206</dc:identifier>
	<dc:source xml:lang="en-US">Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY); Vol. 8 No. 1 (2026): Jurnal Ilmu Akuntansi dan Bisnis Syariah; 92-115</dc:source>
	<dc:source>2655-9420</dc:source>
	<dc:source>10.15575/aksy.v8i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.uinsgd.ac.id/index.php/aksy/article/view/52206/15976</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2026 Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>