PENGARUH KUALITAS PELAYANAN PAJAK DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN NASIONALISME SEBAGAI VARIABEL MODERASI (Studi Empiris di KPP Pratama Kota Cilegon Tahun 2025)

Dina Meliana (Universitas Sultan Ageng Tirtayasa)
Seandy Ginanjar (Universitas Sultan Ageng Tirtayasa, Serang, Banten)

JURNAL RISET AKUNTANSI TIRTAYASA
Vol 10, No 2 (2025): Oktober

This study aims to test the effect of Tax Service Quality and Tax Transparency on individual taxpayer compliance with nationalism as a moderating variable. The population of this study is individual taxpayers registered at the Cilegon Pratama Tax Office. The sampling technique used snowball sampling and obtained 100 data. This study is a quantitative study. The analysis techniques used are multiple regression analysis and moderated regression analysis (MRA) using SPSS version 25. The results of the study indicate that Tax Service Quality has a positive effect on taxpayer compliance, Transparency does not affect taxpayer compliance, Nationalism is unable to moderate the effect of tax service quality and tax transparency on taxpayer compliance.