Journal of Social Research
Vol. 2 No. 8 (2023): Journal of Social Research

The Good Name Of The Corporate Taxpayer In Moderating The Influence Of Technical Knowledge, Moral Obligations, Quality Of Service And Taxpayer Compliance

Agustinus, Agustinus (Unknown)

Article Info

Publish Date
18 Jul 2023

Abstract

The purpose of this study is to determine the level of mandatory compliance of the entity in carrying out tax obligations when it already has technical knowledge, moral obligations and quality of service as well as whether the Good Name of Taxpayers can improve taxpayer compliance. The research method was carried out quantitatively and analyzed using SMARTPLS 3.0 software. The results showed that all independent variables had a positive effect on taxpayer compliance, then the good name of taxpayers could only moderate the quality of service to taxpayer compliance.

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Journal Info
Journal of Social Research
Website

Abbrev

ijsr

Publisher

CV. International Journal Labs

Subject

Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Description

The Journal of Social Research is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published monthly by International Journal Labs. The Journal of Social Research provides a means for sustained discussion of relevant issues that fall ...