THE COMPETENCE OF INTENTION IN MODERATING THE INFLUENCE OF TAXATION KNOWLEDGE, MORAL OBLIGATION AND SERVICE QUALITY ON TAXPAYER’S COMPLIANCE IN COOPERATIVE OF BALI, INDONESIA
This study aims to test the competence of intention in moderating the influence of taxation knowledge, moral obligation and service quality to taxpayer’s compliance behavior in cooperative. Respondents are 91 cooperative managers who have provincial level work areas in Bali Province and already have...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
iVolga Press
2019-11-01
|
| Series: | Russian Journal of Agricultural and Socio-Economic Sciences |
| Subjects: | |
| Online Access: | https://rjoas.com/issue-2019-11/article_34.pdf |
| _version_ | 1797764539335311360 |
|---|---|
| author | Ratnadi N.M.D. Putra I N.W.A. |
| author_facet | Ratnadi N.M.D. Putra I N.W.A. |
| author_sort | Ratnadi N.M.D. |
| collection | DOAJ |
| description | This study aims to test the competence of intention in moderating the influence of taxation knowledge, moral obligation and service quality to taxpayer’s compliance behavior in cooperative. Respondents are 91 cooperative managers who have provincial level work areas in Bali Province and already have taxpayer identifications number. Data are obtained by survey method through questionnaires distribution and analyzed by moderation regression. The results of the analysis indicate that the intention is unable to moderate the influence of taxation knowledge on taxpayer’s compliance behavior. The intention is also not able to moderate the effect of moral obligations to taxpayer’s compliance behavior. However, the intention is capable to moderate the significance of tax service quality on taxpayer’s compliance behavior. |
| first_indexed | 2024-03-12T19:58:09Z |
| format | Article |
| id | doaj.art-a5f35bc24ee048be9fc8143fa1109106 |
| institution | Directory Open Access Journal |
| issn | 2226-1184 |
| language | English |
| last_indexed | 2024-03-12T19:58:09Z |
| publishDate | 2019-11-01 |
| publisher | iVolga Press |
| record_format | Article |
| series | Russian Journal of Agricultural and Socio-Economic Sciences |
| spelling | doaj.art-a5f35bc24ee048be9fc8143fa11091062023-08-02T02:43:08ZengiVolga PressRussian Journal of Agricultural and Socio-Economic Sciences2226-11842019-11-01951124225110.18551/rjoas.2019-11.34THE COMPETENCE OF INTENTION IN MODERATING THE INFLUENCE OF TAXATION KNOWLEDGE, MORAL OBLIGATION AND SERVICE QUALITY ON TAXPAYER’S COMPLIANCE IN COOPERATIVE OF BALI, INDONESIARatnadi N.M.D.0Putra I N.W.A.1Department of Accounting, Faculty of Economics and Business, University of UdayanaDepartment of Accounting, Faculty of Economics and Business, University of UdayanaThis study aims to test the competence of intention in moderating the influence of taxation knowledge, moral obligation and service quality to taxpayer’s compliance behavior in cooperative. Respondents are 91 cooperative managers who have provincial level work areas in Bali Province and already have taxpayer identifications number. Data are obtained by survey method through questionnaires distribution and analyzed by moderation regression. The results of the analysis indicate that the intention is unable to moderate the influence of taxation knowledge on taxpayer’s compliance behavior. The intention is also not able to moderate the effect of moral obligations to taxpayer’s compliance behavior. However, the intention is capable to moderate the significance of tax service quality on taxpayer’s compliance behavior.https://rjoas.com/issue-2019-11/article_34.pdftaxpayer’s compliancemoral obligationservice qualityintention |
| spellingShingle | Ratnadi N.M.D. Putra I N.W.A. THE COMPETENCE OF INTENTION IN MODERATING THE INFLUENCE OF TAXATION KNOWLEDGE, MORAL OBLIGATION AND SERVICE QUALITY ON TAXPAYER’S COMPLIANCE IN COOPERATIVE OF BALI, INDONESIA Russian Journal of Agricultural and Socio-Economic Sciences taxpayer’s compliance moral obligation service quality intention |
| title | THE COMPETENCE OF INTENTION IN MODERATING THE INFLUENCE OF TAXATION KNOWLEDGE, MORAL OBLIGATION AND SERVICE QUALITY ON TAXPAYER’S COMPLIANCE IN COOPERATIVE OF BALI, INDONESIA |
| title_full | THE COMPETENCE OF INTENTION IN MODERATING THE INFLUENCE OF TAXATION KNOWLEDGE, MORAL OBLIGATION AND SERVICE QUALITY ON TAXPAYER’S COMPLIANCE IN COOPERATIVE OF BALI, INDONESIA |
| title_fullStr | THE COMPETENCE OF INTENTION IN MODERATING THE INFLUENCE OF TAXATION KNOWLEDGE, MORAL OBLIGATION AND SERVICE QUALITY ON TAXPAYER’S COMPLIANCE IN COOPERATIVE OF BALI, INDONESIA |
| title_full_unstemmed | THE COMPETENCE OF INTENTION IN MODERATING THE INFLUENCE OF TAXATION KNOWLEDGE, MORAL OBLIGATION AND SERVICE QUALITY ON TAXPAYER’S COMPLIANCE IN COOPERATIVE OF BALI, INDONESIA |
| title_short | THE COMPETENCE OF INTENTION IN MODERATING THE INFLUENCE OF TAXATION KNOWLEDGE, MORAL OBLIGATION AND SERVICE QUALITY ON TAXPAYER’S COMPLIANCE IN COOPERATIVE OF BALI, INDONESIA |
| title_sort | competence of intention in moderating the influence of taxation knowledge moral obligation and service quality on taxpayer s compliance in cooperative of bali indonesia |
| topic | taxpayer’s compliance moral obligation service quality intention |
| url | https://rjoas.com/issue-2019-11/article_34.pdf |
| work_keys_str_mv | AT ratnadinmd thecompetenceofintentioninmoderatingtheinfluenceoftaxationknowledgemoralobligationandservicequalityontaxpayerscomplianceincooperativeofbaliindonesia AT putrainwa thecompetenceofintentioninmoderatingtheinfluenceoftaxationknowledgemoralobligationandservicequalityontaxpayerscomplianceincooperativeofbaliindonesia AT ratnadinmd competenceofintentioninmoderatingtheinfluenceoftaxationknowledgemoralobligationandservicequalityontaxpayerscomplianceincooperativeofbaliindonesia AT putrainwa competenceofintentioninmoderatingtheinfluenceoftaxationknowledgemoralobligationandservicequalityontaxpayerscomplianceincooperativeofbaliindonesia |