Abstract
This study aims to examine the attitude of taxpayers, subjective norms, and behavioral control of taxpayer compliance moderated by moral obligations. This research method is a quantitative method with a descriptive approach. The results of the study show that the attitude of taxpayers has a significant effect on taxpayer compliance, and behavioral control has a significant negative effect on taxpayer compliance, while subjective norms have no significant effect on taxpayer compliance. In addition, moral obligation also strengthens the relationship between behavior control and taxpayer compliance, but weakens the relationship between behavior control and taxpayer compliance, and moral obligations are proven to be unable to moderate the relationship between subjective norms and taxpayer compliance.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.