VAT Incentives as A Moderating Variable, The Effect of Electronic Card Payment, Household Consumption, and Isomorphism on VAT Revenue
Year: 2024
Type: article
Study design: Observational Study
Abstract: This research was carried out to determine the effect of Electronic Card Payment, Household Consumption, and Isomorphism on VAT Revenue with VAT Incentives as a moderating variable. This research uses associative research. The location of this research was carried out in the service area of the Palembang Ilir Barat Pratama Tax Service Office with 392 respondents. The sample used was the Convenience Sample. The variables used in this research are Electronic Card Payments, Household Consumption, Isomorphism, VAT Incentives, and VAT Revenue. The data used in this research is primary data. The data collection technique was carried out by questionnaire. Hypothesis testing shows that Electronic Card Based Payments have a significant effect on VAT Revenue, Household Consumption has a significant effect on VAT Revenue, and Isomorphism have a significant effect on VAT Revenue. MRA hypothesis testing shows that VAT Inecntive is unable to moderate (Predictor Moderator) the effect of Electronic Card Payment on VAT Revenue, VAT Incentives is able to moderate (Quasi Moderator) the effect of Household Consumption on VAT Revenue, VAT Incentives is unable to moderate (Predictor Moderator) the effect Isomorphism on VAT Revenue.
Authors: Betri Betri, Akbar Agustiansyah Putra
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4402323091