The Effect Modernization Tax Administration System and Tax Service on Tax Compliance and Tax Knowledge as Moderation Variables
Umi Khulsum1, Waluyo,2
Mercu Buana University
Abstract
Abstract This research was conducted to examine the effect of the modernization tax administration system and tax services on tax compliance of tax compliance and tax knowledge as a moderating variable, where the sample was conducted in MSMEs domiciled at Jakarta. The sampling technique used convenience sampling. The number of respondents is based on 120 respondents, but 4 respondents did not return a questionnaire of 12 and 108 respondents data were processed data conduct to research. This study uses PLS (Partial Least Square) test. This research uses moderating variables, this is knowledge tax variables. The research results tax administration system modernization variables affect taxpayer compliance, tax service variables affect with tax compliance while the moderating variable of tax knowledge on the modernization tax administration system affects taxpayer compliance and tax knowledge moderating tax services affects tax compliance.
Keywords: Modernization of Tax Administration System, Tax Services, Tax Knowledge, Taxpayer Compliance
Topic: Management and Islamic management