Government control in increasing vehicles taxpayer compliance

Diah Anggeraini Hasri (), Zulkieflimansyah (), Muhammad Nurjihadi (), Nova Adhitya Ananda () and Lukmanul Hakim ()
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Diah Anggeraini Hasri: Universitas Teknologi Sumbawa
Zulkieflimansyah: Universitas Teknologi Sumbawa
Muhammad Nurjihadi: Universitas Teknologi Sumbawa
Nova Adhitya Ananda: Universitas Teknologi Sumbawa
Lukmanul Hakim: Universitas Teknologi Sumbawa

Technium Social Sciences Journal, 2021, vol. 26, issue 1, 502-513

Abstract: This study aims to determine the dynamics of taxpayer compliance from time to time by using a mathematical model. This study uses two analysis tools, namely differential equations, to create a model of taxpayer compliance and Moderated Regression Analysis to determine the effect of moderating government control on increasing taxpayer compliance. This study indicates that government control can reduce the number of non-compliant taxpayers by looking at the sensitivity index. The results of the sensitivity index of government control parameters can reduce the basic reproduction number. Statistically, it is also proven that the moderation of government control can strengthen the effect of awareness on taxpayer compliance by 82.5%.

Keywords: Taxpayer Compliance; Government Control; Equilibrium; MRA; basic reproduction number (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:tec:journl:v:26:y:2021:i:1:p:502-513

DOI: 10.47577/tssj.v26i1.5213

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