The Influence of Self-Assessment System and Tax Socialization on Taxpayer Compliance With Nationalism as A Moderation Variable
DOI:
https://doi.org/10.59141/jrssem.v2i07.379Keywords:
Self Assessment System; Tax Socialization; Taxpayer Compliance; Nationalism.Abstract
The purpose of this study is to determine the influence of the Self-Assessment System, Tax Socialization on Taxpayer Compliance with Nationalism as a moderation variable. Data was collected using a survey method with questionnaire techniques. The population used in this study is every person who is already working and has an NPWP. Samples were taken using purposive sampling. that is the technique of determining samples with certain considerations. These considerations are a WP who has worked and has at least 1 year of work experience, a worker's income level above 4 million, permanent employment status and is not a day worker, age over 20 years and also has an NPWP and understands tax obligations. The results of this study are Self-assessment system on taxpayer Compliance has a significant effect, Tax Socialization does not have a significant effect on taxpayer compliance, Nationalism has a significant effect on Taxpayer Compliance, nationalism moderates the Self-assessment system has an insignificant effect on Taxpayer Compliance, The influence of Nationalism moderates Tax Socialization on taxpayer compliance has a significant effect.
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Susanto Susanto, Khalisah Visiana
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
