Mampukah Moralitas Memoderasi Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor?
نویسندگان
چکیده
The study aims to determine the effect of morality in moderating tax awareness, literacy, and money ethics on motor vehicle compliance at SAMSAT Special Region Yogyakarta. variables used this are ethics, which case variables. selection research sample a purposive sampling method 75 respondents were obtained. analysis tool multiple linear regression Moderated Regression Analysis (MRA). results data show that awareness literacy have positive compliance. Meanwhile, has no influence In addition, it was found is able moderate taxpayer negative direction. However, not towards paying taxes.
 Keywords: Tax Compliance; Awareness; Literacy; Money Ethic; Morality.
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ژورنال
عنوان ژورنال: E-Jurnal Akuntansi
سال: 2022
ISSN: ['2302-8556']
DOI: https://doi.org/10.24843/eja.2022.v32.i12.p05