Work

Impact of Financial Conditions on Taxpayer Compliance: A Moderated Analysis

Year: 2025

Type: conference-paper

Abstract: This research investigates how the tax service quality, vehicle tax socialization, and tax sanctions influence taxpayer compliance, with taxpayer financial conditions serving as a moderating factor.The sample comprised 120 respondents selected through purposive sampling, all of whom were interviewed at three One-stop Administration Services Offices in Semarang and had outstanding vehicle tax payments from 2019 to 2022.Data was collected via questionnaires.The hypotheses were evaluated using multiple linear regression analysis, incorporating moderation variables with the aid of structural equation modeling.Findings indicated that service quality and tax socialization positively affect taxpayer compliance, while the tax penalty does not.Additionally, taxpayer financial conditions positively enhance the effects of tax socialization and tax penalties.

Source: Advances in Social Science, Education and Humanities Research/Advances in social science, education and humanities research

DOI: 10.2991/978-2-38476-366-5_73

Authors: Ardiani Ika Sulistyawati, Willyanto Kartiko Kusumo, Rr. Lulus Prapti Nugroho Setiasih Surjanti, Dian Triyani, Arief Himmawan Dwi Nugroho

Institution: Universitas Semarang

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4407948992