Vol 4, No 1 (2021): EAJ (Economic and Accounting Journal)

Taxpayer Compliance at KPP Pratama Surabaya Mulyorejo with Risk Preference as A Moderated Variables

Alif Faruqi Febri Yanto (Universitas Pembangunan Nasional "Veteran" Jawa Timur)
Soeparlan Pranoto (Universitas Pembangunan Nasional "Veteran" Jawa Timur)
Dwi Suhartini (Universitas Pembangunan Nasional "Veteran" Jawa Timur)

Article Info

Publish Date
15 Apr 2021


This study aims to examine taxpayer compliance that is influenced by tax audits, knowledge of taxation and tax administration services moderated by risk preferences. The object in this study is an individual taxpayer registered at KPP Pratama Surabaya Mulyorejo. The analytical method used in this study is GSCA. The results showed that tax audits, fiscal services have an effect on taxpayer compliance, while tax knowledge does not contribute to taxpayer compliance. Risk preference moderates the relationship between tax audit and taxpayer services on taxpayer compliance, but cannot moderate taxation knowledge on taxpayer compliance.

Copyrights © 2021

Journal Info





Economics, Econometrics & Finance


Economics and Accounting Journal (EAJ) is a publication media of scientific research in the field of accounting published by S1 Study Program of Accounting at Faculty of Economics, University of Pamulang periodically every four months with the aim as a medium of communication and disseminate ...