Law Enforcement , Taxation Socialisation , and Motivation on Taxpayer Compliance with Taxation Knowledge as Moderating Variable

Content Provider	Semantic Scholar
Author	Andini, Prita Riyadi, Sugeng Lestari, Setyani Dwi Yuwono
Copyright Year	2018
Abstract	This research examines the effect of law enforcement, taxation socialisation, and motivation on taxpayer compliance with taxation knowledge as moderating variable. The sample is 98 taxpayers and data obtained from the respondents was analysed using Structural Equation Model. The results of the study showed that: (1) law enforcement had a significant effect on taxpayer compliance; (2) tax socialisation had significant effect on taxpayer compliance; (3) taxpayer motivation had significant effect on taxpayer compliance; (4) law enforcement, taxation socialization, and taxpayer motivation simultaneously had significant effect on taxpayer compliance; and (5) taxation knowledge did not strengthen law enforcement, tax socialisation, and taxpayer motivation in influencing taxpayer compliance. The findings of this research support the compliance theory used in taxation.
File Format	PDF HTM / HTML
Alternate Webpage(s)	http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2026%20(T)%20Aug.%202018/08%20JSSH(S)-0752-2018.pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article