PENGARUH LITERASI AKUNTANSI DAN FINANCIAL PLANNING TERHADAP KOMITMEN PATUH PAJAK DENGAN NASIONALISME SEBAGAI VARIABEL PEMODERASI

Abstract

The purpose of this study was to analyze the effect of accounting literacy and financial planning on tax compliance commitments with nationalism. This research method uses quantitative methods from by distributing questionnaires to alumni of DKI Jakarta students. The population in this study were alumni of DKI Jakarta students. So that the sample used in this study amounted to 75 samples. The research results prove that the accounting literacy variable has a positive effect on tax compliance commitment. The financial planning variable has no effect on tax compliance commitments. The nationalism variable has a positive effect on tax compliance commitment. The nationalism variable can strengthen the influence of accounting literacy which has a positive effect on tax compliance commitments. The nationalism variable can strengthen the influence of financial planning which has a positive effect on tax compliance commitments. The implication of this research is studying how important it is to apply the principles of accounting literacy and financial planning in making a commitment to comply with taxes