Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Digital Business Management
Sulistyono, Henry
Unknown Affiliation
Decision Sciences, Operations Research & Management

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

Found 1 Documents
Search

 1 
The Effect of Tax Morals and the Digitalized Tax System on Tax Compliance with Trust in the Government as a Moderating Variable Sulistyono, Henry; Ratna Mappanyukki
Dinasti International Journal of Digital Business Management Vol. 4 No. 2 (2023): Dinasti International Journal of Digital Business Management (February - March
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v4i2.1692

Abstract

The purpose of this research was to determine the effect of tax morale and tax digitalization system on tax compliance with trust in government as a moderating variable. The population in this study are corporate taxpayers in the Cikarang-Cibitung Industrial Area. In this study the data analysis technique used was quantitative using the PLS-SEM (Structural Equation Model) or structural equation model. The results of this research were Tax Morale has no effect on Taxpayer Compliance, The Tax Digitization System has a positive influence on Taxpayer Compliance, Trust in the Government in this study cannot act as a moderating variable in the Tax Morale variable on Taxpayer Compliance, and Trust in the Government in this study cannot act as a moderating variable in the Tax Digitalization System variable on Taxpayer Compliance.
Co-Authors Ratna Mappanyukki