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All Journal Jurnal Pendidikan Ekonomi Undiksha
Wiguna, I Gede Nandra Hary
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Economics, Econometrics & Finance Education Social Sciences

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Gelis Sambul Service as Moderating Effect of Tax Collection System and Fiscal Services on Taxpayer Compliance Wiguna, I Gede Nandra Hary; Dewi, Ayu Wulan Trisna; Julianto, I Putu
Jurnal Pendidikan Ekonomi Undiksha Vol. 15 No. 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v15i2.62908

Abstract

This study examines the effect of the tax collection system and tax services on taxpayer compliance with the gelis sambul service as a moderator. The research was conducted on the taxpayers of the Joint Samsat Office of Buleleng Regency. The number of samples as many as 99 people using the slovin technique. Methods of data collection using a questionnaire with multiple linear regression data analysis techniques and Moderated Regression Analysis (MRA). The results of hypothesis testing indicate that the tax collection system and service tax authorities have a positive effect on taxpayer compliance. The gelis sambul service variable is also able to moderate the effect between the tax collection system and taxpayer compliance. Meanwhile, the effect of the tax service on taxpayer compliance was not moderated by the gelis sambul service
Co-Authors Dewi, Ayu Wulan Trisna I Putu Julianto