Do dissemination and risks increase the willingness to disclose assets?

Abstract

This research aims to find out the influence of taxpayers’ knowledge on the willingness to disclose assets strengthened by dissemination and risks of sanction impositions. The research sample is the taxpayers listed in the tax office. A total sample of 103 taxpayers was taken using convenience sampling method. Tests were carried out using moderated regression analysis. The research findings reveal that taxpayers’ knowledge has a positive influence on the willingness to disclose assets, the risks of sanction impositions moderate the influence of taxpayers’ knowledge on the willingness to disclose assets, while dissemination does not moderate the influence of taxpayers’ knowledge on the willingness to disclose assets. Therefore, an increase in taxpayers’ knowledge is needed, primarily on tax sanctions as it is evident to strengthen the influence of taxpayers’ knowledge on the willingness to disclose assets.