MODERATING REGIONAL TAX REGULATION ON SERVICE QUALITY TO TAXPAYERS COMPLIANCE USING PARTIAL LEAST SQUARE

Eddy , Poernomo and Rusdi , Hidayat N and Bambang Widjanarko, Otok (2015) MODERATING REGIONAL TAX REGULATION ON SERVICE QUALITY TO TAXPAYERS COMPLIANCE USING PARTIAL LEAST SQUARE. International Journal of Academic Research, 7 (4). ISSN 2075-4124

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        Abstract

        Purpose of this study was to determine the moderating influence of Regional Tax Regulations on the service quality on tax compliance business areas Restaurant in Mataram with Partial Least Square (PLS) approach. The results showed the model tax compliance business areas Restaurant is a model fit and high accuracy based on the value of R 2, Q2. Regional Tax Regulation which moderate the quality of taxpayer services have influence which is strengthening against the Taxpayer Compliance. This proved, empirically uy the local tax rules if balanced good service quality will strengthen tax compliance , so as to provide a stimulant to improving the financial performance Mataram City. Key words: Regional Tax Regulations, Taxpayer Compliance, Moderating, Partial Least Square

        Item Type: Article
        Subjects: T Technology > TS Manufactures > TS155 Production management. Operations management
        Divisions: UNSPECIFIED
        Depositing User: Fatchullah ZA
        Date Deposited: 03 Nov 2017 16:01
        Last Modified: 24 Jan 2019 12:45
        URI: http://eprints.upnjatim.ac.id/id/eprint/7253

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