On Thursday, June 13, 2024, the Faculty of Economics and Business at Trisakti University held an Open Doctoral Promotion Session in the field of Economics with a concentration in Accounting at Campus A, Hendriawan Sie Building (S), 8th floor. In this event, Dr. Giawan Nur Fitria, S.E., M.Ak. was declared to have passed as a doctor with a “Very Satisfactory” predicate, becoming the 136t^h graduate of this doctoral program.

The dissertation entitled “The Influence of Tax Knowledge, Tax Morals, Tax Rates and Tax Sanctions on Tax Compliance with Intention as a Mediating Variable” examines the impact of tax knowledge, tax morale, tax rates and tax sanctions on tax compliance with intention as a mediating variable. This research provides novelty in measuring tax knowledge variables by adding four dimensions with sixteen new indicators.

This session was chaired by the Chair of the Session, Prof. Dr. Yolanda Masnita Siagian, MM., CIRR., CMA, CPMA (Asia), with promoter Prof. Dr. Etty Murwaningsari, Ak., MM., CA and co-promoter Dr. Susi Dwi Mulyani, Ak., MM CA. The testing team consists of Dr. Murtanto, Ak., M.Si., CA., CPIA., CCFA.; Dr. Titik Aryati, Ak., M.Si., CA; Dr. Deden Tarmidi, SE., M.Ak., BKP., and Prof. Dr. John Hutagaol, SE., Ak., M.Acc. M.Ec (Hons)., CA.

Novelty Research by adding the dimensions of legal tax knowledge, tax application knowledge, profit-tax knowledge and tax-risk knowledge. Development of the previous tax knowledge measurement (Jusoh, 2021) which was only measured using two dimensions, namely general tax knowledge and procedural tax knowledge. The addition of these dimensions aims to be able to capture tax knowledge in accordance with the digitalization tax conditions faced by taxpayers, especially MSME entrepreneurs. With more comprehensive tax knowledge possessed by MSME entrepreneurs, it will make it easier for MSME entrepreneurs to fulfilled their tax obligations. Efforts to increase tax knowledge will affect tax compliance.

The research results show that tax knowledge and tax morale have a positive effect on tax compliance intentions. Tax rates and tax witnesses have no effect on tax compliance intentions. Tax knowledge, tax rates and tax sanctions have no effect on tax compliance. Tax morale and tax compliance intentions have a positive effect on tax compliance. The results of the mediation test prove that tax compliance intentions can mediate the influence of tax knowledge, tax morale, tax rates and tax sanctions on tax compliance. The results of the sensitivity test prove that new measurements can simultaneously increase the influence of the variables tax knowledge, tax morale, tax rates and tax sanctions on tax compliance. The results of the expansion test prove that the dimensions of general tax knowledge, tax risk knowledge and profit tax knowledge influence the intention to comply with taxes. Apart from that, the results of the expansion test also prove that general tax knowledge and tax risk knowledge have a positive effect on tax compliance.

With this achievement, Dr. Giawan Nur Fitria, SE., M.Ak is expected to make a significant contribution in the field of tax accounting and help MSME entrepreneurs to increase their tax knowledge which is expected to have an impact on MSME tax compliance and State tax revenues through innovations in developing tax knowledge that have been proposed in his

research.