The Influence of Variable to Taxpayer Compliance Agency

DOI

10.2991/miceb-17.2018.7How to use a DOI?

Keywords

application modernization, tax administration system, taxpayer awareness, financial condition taxpayer, taxpayer compliance

Abstract

The population of this study is the taxpayer of the registered entity in the Tax Office. The sample of research is 100 respondents. The results showed that the Application of Modernization of Tax Administration System, the awareness of taxpayers have a significant positive influence on taxpayer compliance, while the financial condition has no significant influence on taxpayer compliance. Financial Condition cannot moderate the relationship between Application of Modernization of Tax Administration System to Taxpayer Compliance, and Financial Condition also cannot moderate the relationship between Taxpayer Awareness to Corporate Taxpayer Compliance.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Hairul Anam
AU  - Ms Nurlia
PY  - 2017/10
DA  - 2017/10
TI  - The Influence of Variable to Taxpayer Compliance Agency
BT  - Proceedings of the Mulawarman International Conference on Economics and Business (MICEB 2017)
PB  - Atlantis Press
SP  - 39
EP  - 45
SN  - 2352-5428
UR  - https://doi.org/10.2991/miceb-17.2018.7
DO  - 10.2991/miceb-17.2018.7
ID  - Anam2017/10
ER  -