EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 12 No 1 (2024): Januari

The Influence of Psychological, Spiritual Dimensions and Modernization of the Tax Administration System on Individual Taxpayer Compliance

Rika Selpi Yonita (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Bengkulu)
Halimatusyadiah Halimatusyadiah (Unknown)

Article Info

Publish Date
25 Jan 2024

Abstract

This study aims to determine the effect of moral obligations, spirituality and modernization of the tax administration system on individual taxpayer compliance. The data used in this study are primary data. Primary data was obtained from questionnaires distributed to Individual Taxpayers in Bengkulu City. The number of questionnaires distributed was 100 questionnaires. The data were analyzed using multiple linear regression analysis using the SPSS program. The results showed that spirituality has a positive and significant influence on individual taxpayer compliance while moral obligations and modernization of the tax administration system do not significantly affect individual taxpayer compliance.

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Journal Info
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Website

Abbrev

ER

Publisher

Universitas Dehasen Bengkulu

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

Description

Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and ...