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2018•Unpublished venueOpen access

The Influence of Variable to Taxpayer Compliance Agency

Hairul Anam, Nurlia Nurlia

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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.

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What this paper is about

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.

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Available 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.

Key concepts: Taxpayer, Compliance (psychology), Agency (philosophy), Variable (mathematics), Business, Computer science, Accounting, Psychology

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