纳税人遵纪守法与治理质量之间的相互关系

International Journal of Economics and Financial Issues Pub Date : 2024-07-03 DOI:10.32479/ijefi.16279

Indah Masri, Tryas Chasbiandani, Diandra Kamila Rasyid, Nur’Aini Nur’Aini

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引用次数: 0

摘要

本研究旨在检验纳税人遵从度与治理质量之间是否存在相互关系。从第一个以治理质量为中介变量的模型可以证明，治理质量能够中介纳税人的知识水平，从而能够通过治理质量进一步加强纳税人的遵从水平。但是，治理质量不能成为纳税士气的中介变量。从第二个模型来看，以纳税人遵从度为中介变量，可以证明纳税人遵从度可以中介纳税人士气水平，从而使纳税人遵从度的作用进一步加强治理质量水平。然而，对于税收知识而言，纳税遵从的作用不能成为中介变量。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Reciprocal Relationship between Taxpayer’s Compliance and Governance Quality

This study aims to test the existence of a reciprocal relationship between taxpayer compliance and governance quality. From the first model with governance quality as a mediating variable, it is proven that it can mediate the level of taxpayer knowledge so that it will be able to strengthen the level of taxpayer compliance further through governance quality. However, governance quality cannot be a mediating variable for tax morale. From the second model, with taxpayer compliance as the mediating variable, it is proven that it can mediate the level of taxpayer morale so that the role of taxpayer compliance further strengthens the level of governance quality. However, for tax knowledge, the role of tax compliance cannot be a mediating variable.

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International Journal of Economics and Financial Issues

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期刊介绍： International Journal of Economics and Financial Issues (IJEFI) is the international academic journal, and is a double-blind, peer-reviewed academic journal publishing high quality conceptual and measure development articles in the areas of economics, finance and related disciplines. The journal has a worldwide audience. The journal''s goal is to stimulate the development of economics, finance and related disciplines theory worldwide by publishing interesting articles in a highly readable format. The journal is published Bimonthly (6 issues per year) and covers a wide variety of topics including (but not limited to): Macroeconomcis International Economics Econometrics Business Economics Growth and Development Regional Economics Tourism Economics International Trade Finance International Finance Macroeconomic Aspects of Finance General Financial Markets Financial Institutions Behavioral Finance Public Finance Asset Pricing Financial Management Options and Futures Taxation, Subsidies and Revenue Corporate Finance and Governance Money and Banking Markets and Institutions of Emerging Markets Public Economics and Public Policy Financial Economics Applied Financial Econometrics Financial Risk Analysis Risk Management Portfolio Management Financial Econometrics.