The Influence of Risk Preference, Tax Education, and Machiavellian Nature on Compliance Taxpayers with Taxpayer Motivation as A Moderating Variable

Betri Betri (), Fenty Astrina, Lis Djuniar, Sandy Pradana Melhanu and Agita Dwi Qonitah
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Betri Betri: Universitas Muhammadiyah Palembang
Fenty Astrina: Universitas Muhammadiyah Palembang
Lis Djuniar: Universitas Muhammadiyah Palembang
Sandy Pradana Melhanu: Universitas Muhammadiyah Palembang
Agita Dwi Qonitah: Universitas Muhammadiyah Palembang

A chapter in Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024), 2025, pp 299-307 from Springer

Abstract: Abstract This study was conducted to determine the influence of Risk Preference, Tax Education, and Machiavellian nature on Taxpayer Compliance with Taxpayer Motivation as a moderating variable. This study uses associative research. This research was conducted in the service area of the Pratama Ilir Barat Tax Service Office, Palembang City. Questionnaires were distributed to as many as 400 respondents. The sample is simple random sampling, and only 114 questionnaires can be used. The primary data used in this study is primary data. The data collection technique is done using a questionnaire. The results of this study indicate that Risk Preference, Tax Education, and Machiavellian affect Taxpayer Compliance. Partially, Risk Preference impacts Taxpayer Compliance, Tax Education does not affect Taxpayer Compliance, and Machiavellian does not affect Taxpayer Compliance. MRA hypothesis testing shows the results of Taxpayer Motivation is not able to moderate (predictor moderator) the impact of Risk Preference on Taxpayer Compliance; Risk Preference is not able to moderate (predictor moderator) the effect of Tax Education on Taxpayer Compliance, Risk Preference is not able to moderate (predictor moderator) the effect of Machiavellian on Taxpayer Compliance.

Keywords: Risk Preference; Tax Education; Machiavellian; Taxpayer Motivation; Taxpayer Compliance (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-698-7_31

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