Pengaruh Persepsi Wajib Pajak tentang Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan Wajib Pajak dan Preferensi Risiko sebagai Variabel Moderating (Studi Empiris terhadap Wajib Pajak Orang Pribadi di Kota Semarang)
Abstract: This
research aims to examine the effect perception of tax service quality on
taxpayer’s compliance. This research also aims to examine the moderating effect
of financial condition of taxpayer’s and
risk preference for the relationship between perception of tax service quality
with taxpayer’s compliance. The sampling method of this research used
convenience sampling with a sample of 200 respondent from individual taxpayer’s
in Semarang city. The research data used are the primary data by questionnaire
which have contained respondent answer’s. In this research, data analysis used
by Moderated Regression Analysis. The result of this study indicates that the
effect perceptions of tax service quality, financial condition of taxpayer’s
and risk preference is positively and significantly related with taxpayer’s
compliance. Furthermore, both of moderating variable which the moderating
effect of financial condition of taxpayer’s dan risk preference is positively
and significantly related with taxpayer’s compliance.
Keywords: Perceptions
of tax service quality, financial condition of taxpayer’s, risk
preference,taxpayer’s compliance
Penulis: Putut Tri Aryobimo,
Nur Cahyonowati
Kode Jurnal: jpakuntansidd120517
