Determinan Kepatuhan Wajib Pajak Serta Dampak Moderasi Nasionalisme dan Etika Profesi Akuntan Manajemen

Sihar Tambun (Universitas 17 Agustus 1945 Jakarta)
Pita Rizki Handayani (Universitas 17 Agustus 1945 Jakarta)

Jurnal Akuntansi dan Pajak
Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022

Research objectives to prove ethics of the profession management accountant as moderating variable influence over transparency of financial reports and integration of financial reports to taxpayer compliance. This type of research uses a quantitative approach to research. Descriptive quantitative research methods with the presentation of numbers ranging from data collection, data interpretation and exposure to number results. The results showed that financial statements transparency, financial statements integration, and ethics of the management accountant profession, characteristics can be accounted, and nasionalism had a positive and significant effect on taxpayer compliance and financial statements transparency and financial statements integration moderated by the ethics of the management accountant profession had a positive and significant effect on taxpayer compliance. Nationalism attitudes have a positive and significant effect on taxpayer compliance and moderation of national attitudes on the integration of financial statements has no positive effect on taxpayer compliance while the moderation of national attitudes on characteristics can be accounted for positively on taxpayer compliance.