Socialization of Taxation As A Moderating Variable In The Application of The Theory Of Planned Behavior To Taxpayer Compliance
Della Nanda Luthfiana,
Andika Andika,
Mohamad Najmudin
et al.
Abstract:The tax system serves as a means for the government to generate additional revenue necessary to fulfill its obligations. The objective of this study was to examine the impact of the Theory of Planned Behavior (TPB) on taxpayer compliance in Yogyakarta, with tax socialization serving as a moderating variable. The research was conducted within the city of Yogyakarta and involved 110 taxpayer respondents. The consecutive sampling method was employed as the sampling technique, and data analysis was performed using… Show more
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