情绪在税务知识与税务遵从关系中的调节作用

JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF) Pub Date : 2023-10-31 DOI:10.37715/jaef.v5i1.4050

Thadeus Nowel Marlim

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引用次数: 0

摘要

许多纳税人不履行纳税义务。纳税人没有履行纳税义务的原因有很多。本研究考察了税收知识对税收合规的影响，以及情绪在税收知识与税收合规关系中的调节作用。本研究采用定量方法，主要数据来自问卷调查，并使用SPSS进行处理。本研究的人口是泗水的每一个有收入和税号的纳税人。本研究采用目的抽样技术，共获得289份样本。结果表明，税务知识对纳税合规有显著影响。情绪可以调节税务知识与合规之间的关系

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EFFECT OF EMOTION IN MODERATING THE RELATIONSHIP BETWEEN TAX KNOWLEDGE ON TAX COMPLIANCE

Many taxpayers do not comply with tax obligations. There are various reasons why the taxpayer did not fulfill his tax obligations. This study examines the effect of Tax Knowledge on Tax Compliance and the influence of emotions in moderating the relationship between Tax Knowledge on Tax Compliance. This study used a quantitative method in which primary data were obtained from a questionnaire and processed using SPSS. The population in this study is every individual taxpayer in Surabaya who has an income and a Tax ID Number. This study used a purposive sampling technique and obtained 289 samples. The results indicate that Tax Knowledge has a significant effect on Tax Compliance. Emotions can moderate the relationship between tax knowledge and compliance

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JOURNAL OF ACCOUNTING, ENTREPRENEURSHIP AND FINANCIAL TECHNOLOGY (JAEF)

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