Reciprocal Relationship between Taxpayer’s Compliance and Governance Quality

Indah Masri, Tryas Chasbiandani, Diandra Kamila Rasyid and Nur’Aini Nur’Aini
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Indah Masri: Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Indonesia
Tryas Chasbiandani: Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Indonesia
Diandra Kamila Rasyid: Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Indonesia
Nur’Aini Nur’Aini: Fakultas Ekonomi dan Bisnis, Universitas Pancasila, Indonesia

International Journal of Economics and Financial Issues, 2024, vol. 14, issue 4, 131-137

Abstract: This study aims to test the existence of a reciprocal relationship between taxpayer compliance and governance quality. From the first model with governance quality as a mediating variable, it is proven that it can mediate the level of taxpayer knowledge so that it will be able to strengthen the level of taxpayer compliance further through governance quality. However, governance quality cannot be a mediating variable for tax morale. From the second model, with taxpayer compliance as the mediating variable, it is proven that it can mediate the level of taxpayer morale so that the role of taxpayer compliance further strengthens the level of governance quality. However, for tax knowledge, the role of tax compliance cannot be a mediating variable.

Keywords: Tax Morale; Tax Knowledge; Governance Quality; and Tax Compliance (search for similar items in EconPapers)
JEL-codes: H31 M41 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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