International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Open Access | Fully Refereed | Peer Reviewed

ISSN: 2319-7064


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Research Paper | Accounting | Indonesia | Volume 8 Issue 9, September 2019


The Effect Modernization Tax Administration System and Tax Service on Tax Compliance and Tax Knowledge as Moderation Variable

Umi Khulsum, Waluyo


Abstract: This research was conducted to examine the effect of the modernization tax administration system and tax services on tax compliance of tax compliance and tax knowledge as a moderating variable, where the sample was conducted in MSMEs domiciled at Jakarta. The sampling technique used convenience sampling. The number of respondents is based on 120 respondents, but 4 respondents did not return a questionnaire of 12 and 108 respondents data were processed data conduct to research. This study uses PLS (Partial Least Square) test. This research uses moderating variables, this is knowledge tax variables. The research results tax administration system modernization variables affect taxpayer compliance, tax service variables affect with tax compliance while the moderating variable of tax knowledge on the modernization tax administration system affects taxpayer compliance and tax knowledge moderating tax services affects tax compliance.


Keywords: Modernization of Tax Administration System, Tax Services, Tax Knowledge, Taxpayer Compliance


Edition: Volume 8 Issue 9, September 2019,


Pages: 1097 - 1102


How to Cite this Article?

Umi Khulsum, Waluyo, "The Effect Modernization Tax Administration System and Tax Service on Tax Compliance and Tax Knowledge as Moderation Variable", International Journal of Science and Research (IJSR), https://www.ijsr.net/get_abstract.php?paper_id=ART20201120, Volume 8 Issue 9, September 2019, 1097 - 1102

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