Abstract
This study aims to test the competence of intention in moderating the influence of taxation knowledge, moral obligation and service quality to taxpayer’s compliance behavior in cooperative. Respondents are 91 cooperative managers who have provincial level work areas in Bali Province and already have taxpayer identification number. Data are obtained by survey method through questionnaires distribution and analyzed by moderation regression. The results of the analysis indicate that the intention is unable to moderate the influence of taxation knowledge on taxpayer’s compliance behavior. The intention is also not able to moderate the effect of moral obligations to taxpayer’s compliance behavior. However, the intention is capable to moderate the significance of tax service quality on taxpayer’s compliance behavior. Keywords: Taxpayer’s compliance, Moral obligation, Service quality, Intention DOI : 10.7176/RJFA/10-24-20 Publication date: December 31 st 2019
Highlights
Taxes have decisive role in the activity of the country, especially in the implementation of development, because tax is one of many sources of country income to finance all expenditures, including development expenditure
It is clear that the role of tax income for a country become very dominant in supporting the policy of the wheels of government and development fund
This study aims to empirically test the ability of taxpayer intention to moderate the influence of taxation knowledge on taxpayer’s compliance, the ability of taxpayer intention to moderate the effect of moral obligation on taxpayer’s compliance and the ability of taxpayer intention to moderate the significance of service quality on taxpayer’s compliance
Summary
Taxes have decisive role in the activity of the country, especially in the implementation of development, because tax is one of many sources of country income to finance all expenditures, including development expenditure. Tax is the main source of country income in Indonesia. Most of the country's activities are difficult to be executed. The use of tax money covers from employee expenditure to financing various development projects. The construction of public facilities such as roads, bridges, schools, hospitals, puskesmas (community health center) and police stations are funded by tax-deductible money. Tax money is managed for financing in order to provide a sense of security for all levels of society. From the time of birth to death, has benefit from the facilities or services of the government, all of which are financed with money derived from taxes. It is clear that the role of tax income for a country become very dominant in supporting the policy of the wheels of government and development fund
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