Impact of Financial Conditions on Taxpayer Compliance: A Moderated Analysis
Ardiani Ika Sulistyawati1*, Willyanto Kartiko Kusumo2, Rr. Lulus Prapti Nugroho Setiasih Surjanti3, Dian Triyani4, and Arief Himmawan Dwi Nugroho5

Universitas Semarang

Abstract

This research investigates how the tax service quality, vehicle tax socialization, and tax sanctions influence taxpayer compliance, with taxpayer financial conditions serving as a moderating factor. The sample comprised 120 respondents selected through purposive sampling, all of whom were interviewed at three One-stop Administration Services Offices in Semarang and had outstanding vehicle tax payments from 2019 to 2022. Data was collected via questionnaires.The hypotheses were evaluated using multiple linear regression analysis, incorporating moderation variables with the aid of structural equation modeling. Findings indicated that service quality and tax socialization positively affect taxpayer compliance, while the tax penalty does not. Additionally, taxpayer financial conditions positively enhance the effects of tax socialization and tax penalties

Keywords: Vehicle Tax Socialization, Tax Sanctions, Taxpayer Compliance

Topic: Economics