Volume 2 Issue 2 | 2025 | View PDF
Paper Id:IJMSM-V2I2P116
doi: 10.71141/30485037/V2I2P116

The Influence of Tax Knowledge Modernization and Awareness on Freelance Taxpayers with Income Level as a Moderating Variable

Elliyah Fitriani, Supriatiningsih

Citation:
Elliyah Fitriani, Supriatiningsih, "The Influence of Tax Knowledge Modernization and Awareness on Freelance Taxpayers with Income Level as a Moderating Variable" International Journal of Multidisciplinary on Science and Management, Vol. 2, No. 2, pp. 168-175, 2025.

Abstract:
Tax has a strategic function as an instrument for equality, distribution, and development, so the success of tax collection is greatly determined by the degree of societal adherence. The objective of this research is to investigate and evaluate whether the extent of taxation comprehension influences the adherence of individuals engaged in freelance occupations to tax obligations; to investigate and evaluate whether the degree of taxpayer consciousness impacts their conformity in freelance professions; to investigate and evaluate the mediating function of earnings level on the relationship between tax literacy and taxpayer adherence in freelance contexts; and to investigate and evaluate the moderating effect of earnings on the relationship between taxpayer awareness and adherence within freelance employment. This investigation employs a quantitative research design. The findings indicate that income as a variable neither enhances nor diminishes the correlation between tax awareness and compliance. This implies that an individual’s understanding of tax responsibilities remains the main driver of compliance, regardless of the amount of income they have. Whether an individual has low or high income, as long as they have high tax awareness, their tendency to fulfill tax obligations remains consistent. These findings emphasize that a moral and educational approach to building awareness could be an effective strategy for increasing tax compliance across all levels of society.

Keywords: Tax knowledge modernization, taxpayer awareness, freelance tax.

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