Skripsi

THE EFFECT OF SIMPLIFICATIONS ON TAX COMPLIANCE AND RELIGIOSITY AS MODERATING VARIABLE

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Penilaian

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Tax compliance is one of the reasons that affect the amount of state revenue sourced from taxes. Tax simplification is an important thing that can improve taxpayer compliance behavior in carrying out their tax obligations. religious level can also affect the effect of tax simplification on tax compliance. The primary objective of this study was to investigate the effect of tax simplification and religiosity on compliance behavior. This study was conducted in Palembang, South Sumatera. Survey questionnaires were sent to 107 taxpayers that is the owner or manager of angkringan and caffe and only 75 responded. Consistent with previous research, this study shows that the effect of religious belief on obedience behavior is positive and significant. Religious beliefs moderate the relationship between tax simplification and compliant behavior. This study also has practical implications, as the empirical results provide information on compliance behavior to help governments develop strategies to increase voluntary compliance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107004383	T62411	T624112021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T624112021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2021

Collation

xvii, 65 hlm.; ilus.; 29 cm.

Language

English

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi Perpajakan
Ekonomi Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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