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All Journal ATESTASI : Jurnal Ilmiah Akuntansi Paradoks : Jurnal Ilmu Ekonomi Advances in Management & Financial Reporting Advances in Taxation Research
Suun, Muhammad
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Economics, Econometrics & Finance Social Sciences

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Journal : Advances in Taxation Research

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The Effect of Attitudes, Awareness and Knowledge of Taxpayers with Control of Village Officers as a Moderating Variable on Taxpayer Compliance Nisma, Nisma; Kalsum, Ummu; Suun, Muhammad
Advances in Taxation Research Vol. 2 No. 3 (2024): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v2i3.162

Abstract

This study aims to determine the effect of attitudes, awareness and knowledge of taxpayers with the control of village officials as a moderating variable on taxpayer compliance in paying land and building taxes. This study uses PLS software and structural models or inner models. The results of this study indicate 1) Taxpayer attitudes, taxpayer awareness and tax knowledge have a positive and significant effect on taxpayer compliance. 2) Taxpayer attitudes have a positive and significant effect on taxpayer compliance moderated by urban village officer control 3) Taxpayer awareness has a positive and significant effect on taxpayer compliance moderated by urban village officer control 4) Tax knowledge has a positive and significant effect on taxpayer compliance moderated by the control of urban village officers.
Co-Authors Ajeng, Putri Muhammad Abduh Nisma, Nisma Putri, Aprilla Usmi Subhan Subhan Ummu Kalsum