The Perception of Individual Taxpayers in Jakarta Towards Tax Compliance with Tax Attitude as a Moderating Variable

DOI

10.2991/aebmr.k.210507.051How to use a DOI?

Keywords

Tax Compliance, Tax Attitude, Individual Taxpayers

Abstract

This study aimed to see whether there is an effect of taxpayer awareness, ease-of-use of technology and tax-compliance costs on tax compliance, namely by increasing the contribution to voluntary tax-compliance for people with high tax-attitude. The samples taken in this study were 99 individual taxpayers who were living in Jakarta and already had a Taxpayer Identification Number. As the result, tax awareness and online perceived ease-of-use only have a significant and positive effect on tax compliance directly. Meanwhile, tax compliance cost has no direct effect on tax compliance. The tax attitude only strengthens the relationship between tax-compliance cost and tax compliance. Meanwhile, tax attitude does not strengthen the relationship between tax awareness and online perceived ease-of-use and tax compliance.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Syanti Dewi
AU  - Widyasari
AU  - Nataherwin
PY  - 2021
DA  - 2021/05/09
TI  - The Perception of Individual Taxpayers in Jakarta Towards Tax Compliance with Tax Attitude as a Moderating Variable
BT  - Proceedings of the Ninth International Conference on Entrepreneurship and Business Management (ICEBM 2020)
PB  - Atlantis Press
SP  - 336
EP  - 340
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210507.051
DO  - 10.2991/aebmr.k.210507.051
ID  - Dewi2021
ER  -