Role Of 0% PPnBM Incentive Policy as Moderating Taxpayer Perceptions and Subjective Norms on Taxpayer Awareness

Abstract

This study aims to place the PPnBM 0% incentive policy as a moderating variable on the perception of taxpayers and subjective norms on taxpayer awareness. The 0% PPnBM incentive policy came into effect in 2020 as an effort to help taxpayers keep paying taxes. The results showed that there was a significant effect between the perception of taxpayers and the 0% PPnBM incentive policy on taxpayer awareness, while subjective norms had no effect on taxpayer awareness. However, the 0% PPnBM incentive policy cannot strengthen the influence on taxpayer perceptions and subjective norms on taxpayer awareness.