Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Profita : Komunikasi Ilmiah dan Perpajakan
Arif Bagus Suwargo
Universitas Kristen Petra
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
PENGARUH TAX ATTITUDE TERHADAP TAX COMPLIANCE DENGAN FINANCIAL CONDITION DAN RISK PREFERENCE SEBAGAI VARIABEL MODERASI Arja Sadjiarto; Aloysius Marcellino; Arif Bagus Suwargo; Denny Suntoro
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 13, No 3 (2020)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/profita.2020.v13i3.009

Abstract

A number of factors may be responsible for low compliance in income tax administration in Surabaya, Indonesia. However, taxpayers’ attitude has been identified as one factor that play important role in influencing tax compliance behaviour. Besides, the influence of taxpayers’ attitude on compliance behaviour may be moderated by financial condition and risk preference. This study investigated the moderating effect of financial condition and risk preference on relationship between taxpayers’ attitude and compliance behaviour. The data of the study, which were collected through a survey of individual taxpayers’ opinion, were treated statistically using moderated multiple regression. The result of the study indicates that taxpayer’s attitude towards tax evasion is positively related to compliance behaviour. Furthermore, the study also reveals that taxpayer’s financial condition and risk preference has positive moderating impact on the relationship between attitude towards tax evasion and compliance behavior. In addition to that, attitude has significant positive results on tax compliance.Tax
Co-Authors Aloysius Marcellino Arja Sadjiarto Denny Suntoro