International Journal of Trends in Accounting Research
Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)

Gojek Driver Partners in Banjarmasin: Factor Affecting Tax Compliance with Tax Sanctions as a Moderation Variable

Rizky Nastiti (Sekolah Tinggi Ilmu Ekonomi Indonesia)
Saifhul Anuar Syahdan (STIE Indonesia Banjarmasin)
Cherrya Chairunnisa Maulidya Fauzi (STIE Indonesia Banjarmasin)
Gemi Ruwanti (STIE Indonesia Banjarmasin)
Antung Noor Asiah (STIE Indonesia Banjarmasin)

Article Info

Publish Date
31 May 2023

Abstract

This study aims to empirically test and analyze the effect of tax awarness, tax knowledge and tax morale on tax compliance and the interaction variables between tax awareness, tax knowledge and tax morale with tax penalty of Gojek driver partners in the city of Banjarmasin. Moderation variable on this study is Tax Penalty. This study uses secondary data with a sample of 157 Gojek partners in Banjarmasin using a random sampling method. The data then analyzed by using multiple regression analysis model and Moderated Regression Analysis (MRA). The results of this study indicated that tax awareness and tax knowledge had a significant effect on tax compliance. However, ttax morale had no significant effect on tax compliance. In addition, tax penalty could not moderate the relationship between tax awareness and tax knowledge with tax compliance. However, it can moderate tax morale relationship with tax compliance.

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Journal Info
International Journal of Trends in Accounting Research
Website

Abbrev

ijtar

Publisher

Asosiasi Dosen Akuntansi Indonesia, KEPRI

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Akuntansi Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish ...