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Reciprocal Relationship between Taxpayer’s Compliance and Governance Quality

Author

Listed:
  • 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)

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.

Suggested Citation

  • Indah Masri & Tryas Chasbiandani & Diandra Kamila Rasyid & Nur’Aini Nur’Aini, 2024. "Reciprocal Relationship between Taxpayer’s Compliance and Governance Quality," International Journal of Economics and Financial Issues, Econjournals, vol. 14(4), pages 131-137, July.
    • Handle: RePEc:eco:journ1:2024-04-14
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    Tax Morale; Tax Knowledge; Governance Quality; and Tax Compliance;
    All these keywords.

    JEL classification:

    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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