Ceacilia, Srimindarti and Titiek, Suwarti and Listyorini Wahyu, Wdati INDIVIDUAL TAXPAYERS COMPLIANCE VIEWED FROM SOCIALISATION TAXATION AND TAX AUTHORITY SERVICE ENVIRONMENT AS A MODERATION. ICOBAME 2016.
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Abstract
This study aimed to examine the effects of tax socialization and tax authority services on individual taxpayer compliance with environment as a moderation. The sample in this study are individual taxpayers who perform in Tax Service Office (TSO) Major Pratama West Semarang. A sampling method was used by accidental sampling. The analysis technique is used by multiple regression with moderating variable. The research showed that the socialization of tax and tax authority services have positive effect on tax compliance. The environments moderate the socializing influence of tax and service tax authorities on taxpayer compliance. Keywords: tax socialisation, tax authorities services, environment, taxpayer compliance.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 24 Oct 2022 02:06 |
| Last Modified: | 24 Oct 2022 02:06 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/8895 |
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