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All Journal JURNAL RISET AKUNTANSI TIRTAYASA
Dina Meliana
Universitas Sultan Ageng Tirtayasa
Economics, Econometrics & Finance Social Sciences

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PENGARUH KUALITAS PELAYANAN PAJAK DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN NASIONALISME SEBAGAI VARIABEL MODERASI (Studi Empiris di KPP Pratama Kota Cilegon Tahun 2025) Dina Meliana; Seandy Ginanjar
JURNAL RISET AKUNTANSI TIRTAYASA Vol 10, No 2 (2025): Oktober
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v10i2.40472

Abstract

This study aims to test the effect of Tax Service Quality and Tax Transparency on individual taxpayer compliance with nationalism as a moderating variable. The population of this study is individual taxpayers registered at the Cilegon Pratama Tax Office. The sampling technique used snowball sampling and obtained 100 data. This study is a quantitative study. The analysis techniques used are multiple regression analysis and moderated regression analysis (MRA) using SPSS version 25. The results of the study indicate that Tax Service Quality has a positive effect on taxpayer compliance, Transparency does not affect taxpayer compliance, Nationalism is unable to moderate the effect of tax service quality and tax transparency on taxpayer compliance.
Co-Authors Seandy Ginanjar