Advances in Taxation Research
Vol. 2 No. 3 (2024): June - September

The Effect of Attitudes, Awareness and Knowledge of Taxpayers with Control of Village Officers as a Moderating Variable on Taxpayer Compliance

Nisma, Nisma (Unknown)
Kalsum, Ummu (Unknown)
Suun, Muhammad (Unknown)

Article Info

Publish Date
30 Aug 2024

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.

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Journal Info
Advances in Taxation Research
Website

Abbrev

ATR

Publisher

Yayasan Pendidikan Bukhari Dwi Muslim

Subject

Economics, Econometrics & Finance

Description

Founded in 2023, Advances in Taxation Research publishes original research that promises to advance our understanding of taxation over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including ...