K14_Tax Compliance

Analysis of The Effect of Self-Assessment System and Tax Administration on Tax Compliance with Tax Knowledge as a moderating variable

variable Independent 

x1: Selft Assessment system 

x2: Tax Administration 

Variable Dependent

y: Tax Compliance 

Moderating variable : Tax Knowledge 

sumber : 

• Saad, N. (2014). "Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers' view". Procedia-Sosial and Behavior Science, (109). 1069-1075
• Anyaduba, J.O & Oboh, T. (2019). "Determinants of Tax Compliance Behaviour under the Self_assessment Scheme in Nigeria". Accounting and Finnace Research. 8(2). 13-30. 
• Simon, J & Clinton, A. (2002). New Zealand "Tax Compliance, self-Assessment and Tax Administration". Munich Personal RePEC Archive, 27-42
• Alm, J .(2019). "What Motivates Tax Compliance". Tulane Economics Working Paper Series.