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All Journal International Journal of Financial, Accounting, and Management
David Chandela
Universitas Bengkulu, Bengkulu, Indonesia
Decision Sciences, Operations Research & Management

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Several Factors Affecting Taxpayer Compliance: Service Quality as a Moderating Variable David Chandela; Robinson Robinson; Eddy Suranta
International Journal of Financial, Accounting, and Management Vol. 8 No. 1 (2026): June
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v8i1.3619

Abstract

Purpose: This study examines the influence of tax knowledge, tax awareness, moral obligation, trust in government, and service system simplicity on taxpayer compliance, with service quality as a moderating variable, drawing on the Theory of Planned Behavior (TPB) and the Slippery Slope Framework (SSF). Research Methodology: Data were collected from 117 restaurant taxpayers in Rejang Lebong Regency, Indonesia, through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. Results: Tax knowledge, tax awareness, trust in the government, and service system simplicity had a positive and significant effect on taxpayer compliance, whereas moral obligation had a negative and insignificant effect. Service quality does not significantly moderate the tax awareness-compliance relationship, but it strengthens the moral obligation-compliance relationship. Conclusions: The results support the TPB and SSF, emphasizing that voluntary compliance is primarily driven by trust and awareness, whereas moral factors become effective only in a high-quality service environment. Limitations: This study used a cross-sectional design and was limited to restaurant taxpayers, which may restrict the generalizability of the results. Contributions: This study integrates behavioral and institutional perspectives on tax compliance at the local government level and offers practical implications for improving service quality and voluntary compliance in developing areas.
Co-Authors Eddy Suranta Robinson Robinson