K14_ Kepatuhan WP_Tax Compliance

Analysis of the Effect of Tax Knowledge and Taxpayer Awareness on Tax Compliance with Government Quality as a Moderating Variable

 

Independent Variable

Tax Knowledge

Taxpayer Awareness

Dependent Variable

Tax Compliance

Moderating Variable

Government Quality

Conceptual Framework

  

dokpri

 

Reference:

- Zhang Nan, Giulia Andrighetto, Stefania Ottone, Ferruccio Ponzano, Sven Steinmo. (2016) Willing to Pay? - Tax Compliance in Britain and Italy, Experimental Analysis.

- Saad, Natrah. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: The Taxpayer's View. "Procedia - Social and Behavioral Sciences 109 ( 2014 )".

- Anyaduba, J.O and Timothy Oboh. (2019). Determinants of Tax Compliance Behavior under the Self_assessment Scheme in Nigeria. Accounting and Financial Research. Volume 8, No. 2;2019.

-Simon, J and Alley, Clinton. (2002). New Zealand. Tax Compliance, Self-Assessment and Tax Administration. Munich Private RePEc Archives.