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PENGARUH LITERASI PAJAK TERHADAP KEPATUHAN PAJAK DENGAN BIG FIVE PERSONALITY TRAITS SEBAGAI VARIABEL MODERASI (Studi Pada Wajib Pajak Orang Pribadi di Kota Palembang)

This study is based on the low level of tax compliance in Indonesia despite the government's various efforts in education and system reform. This study aims to analyze the influence of tax literacy on the compliance of individual taxpayers by considering the role of the big five personality traits as a moderating variable, which includes extraversion, conscientiousness, openness, neuroticism, and agreeableness. The research method used is quantitative with a survey approach using a questionnaire distributed to individual taxpayers who have a taxpayer identification number and regularly report tax returns. The sampling technique used accidental sampling with a total of 300 respondents. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with the assistance of STATA ver17 software. The results of the study indicate that tax literacy has a positive and significant effect on taxpayer compliance. Additionally, the variables extraversion, conscientiousness, and agreeableness significantly moderate the influence of tax literacy on tax compliance, while extraversion, openness, and neuroticism do not show significant moderating roles. These findings have important implications for tax authorities to not only focus on improving tax literacy but also consider personality factors in designing strategies to enhance compliance.

Availability
#
Central Library (REFERENCE) T1872712025
T187271
Available but not for loan - Not for Loan
Detail Information
Series Title
.
Call Number
T1872712025
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xv, 180 hlm.; ilus.; tab.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
336.207
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Ekonomi Akuntansi
Kepatuhan pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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