Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Tax Accounting Applied Journal
Wita Antasari
Department of Accounting Business, Universitas Diponegoro, Jl. Prof. Sudarto, SH, Tembalang, Semarang, Indonesia 50275
Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : tax accounting applied journal

 1 
IMPACT OF TAX MORALS AND TAX CULTURE ON TAXPAYER COMPLIANCE WITH TAX INCLUSION AS MODERATION Wita Antasari
Tax Accounting Applied Journal Vol 3, No 2 (2024): October 2024
Publisher : DIPONEGORO UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/taaij.2024.19556

Abstract

This study aims to determine the effect of tax morale and tax culture on taxpayer compliance with tax inclusion as a moderating variable. The dependent variable in this study is taxpayer compliance and the independent variables in this study are tax morale and tax culture, and there is a moderating variable in this study is tax inclusion. This research uses quantitative methods. Data collected by questionnaire technique through google form. Respondents in this study were students at Semarang universities, with a sample size of 100 people. The sampling method used in this study was purposive sampling. Data analysis in this study used multiple linear regression and moderation regression analysis with the help of IBM SPSS Statistic 26. The results stated that there was no direct effect of tax morale on taxpayer compliance, and tax culture had an influence on taxpayer compliance. The results also state that tax inclusion as a moderating variable is not able to moderate the independent variable on the dependent variable.
Co-Authors