IDEAS home Printed from https://ideas.repec.org/a/jfr/ijfr11/v10y2019i5p420-429.html
   My bibliography  Save this article

Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception

Author

Listed:
  • Vince Ratnawati
  • Ria Nelly Sari
  • Zuraidah Mohd Sanusi

Abstract

The aim of this study is to investigate how education, service quality, and accountability affect taxpayer compliance and awareness. A model was developed and tested by using a sample of 253 taxpayers listed on the Directorate General of Taxation in Riau, Indonesia. Data were collected and analyzed by using least squares regression and moderated regression analyses. Results show that education, service quality, and accountability affect taxpayer compliance. The results also indicate that tax awareness strengthen the effects of education, service quality, and accountability on taxpayer compliance.

Suggested Citation

  • Vince Ratnawati & Ria Nelly Sari & Zuraidah Mohd Sanusi, 2019. "Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 420-429, August.
    • Handle: RePEc:jfr:ijfr11:v:10:y:2019:i:5:p:420-429
    DOI: 10.5430/ijfr.v10n5p420
    as

    Download full text from publisher

    File URL: http://www.sciedu.ca/journal/index.php/ijfr/article/view/15683/9751
    Download Restriction: no
    File URL: http://www.sciedu.ca/journal/index.php/ijfr/article/view/15683
    Download Restriction: no
    File URL: https://libkey.io/10.5430/ijfr.v10n5p420?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert, 2000. "Investor protection and corporate governance," Journal of Financial Economics, Elsevier, vol. 58(1-2), pages 3-27.
    2. Gitaru, Kelvin, 2017. "The Effect of Taxpayer Education on Tax Compliance in Kenya.( a case study of SME's in Nairobi Central Business District)," MPRA Paper 80344, University Library of Munich, Germany.
    3. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    4. Babatunde Gbadegesin Adeyeye & Julius Olatunde Otusanya, 2015. "The impact of taxpayers' perception of government's accountability, transparency and reduction in fiscal corruption on voluntary tax compliance in Nigeria," International Journal of Economics and Accounting, Inderscience Enterprises Ltd, vol. 6(3), pages 276-299.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Nur Sayidah & Sri Suryaningsum & Sri Luna Murdianingrum & Aminullah Assagaf & Hadi Sugiyanto, 2020. "The Justice of Tax Amnesty and Tax Compliance: Empirical Study in Indonesia," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(6), pages 116-128, December.
    2. Cureg, Angie G. & Larida, Altriyelle Aubrey P. & Mangili, Harlyn May N. & Madroñal, Christopher D. & Santos, Brod Lee B. & Mania, Jeanette R., 2024. "Determining the Level of Tax Awareness and Factors Affecting Tax Compliance of Ready-to-Wear Businesses in Solano, Nueva Vizcaya 3709," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 797-823, April.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Klapper, Leora F. & Love, Inessa, 2004. "Corporate governance, investor protection, and performance in emerging markets," Journal of Corporate Finance, Elsevier, vol. 10(5), pages 703-728, November.
    2. DEGEORGE, François & DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé, 2005. "Does Analyst Following Curb Earnings Management?," HEC Research Papers Series 810, HEC Paris.
    3. Ilhan-Nas, Tulay & Okan, Tarhan & Tatoglu, Ekrem & Demirbag, Mehmet & Wood, Geoffrey & Glaister, Keith W., 2018. "Board composition, family ownership, institutional distance and the foreign equity ownership strategies of Turkish MNEs," Journal of World Business, Elsevier, vol. 53(6), pages 862-879.
    4. Da Teng & Douglas B. Fuller & Chengchun Li, 2018. "Institutional change and corporate governance diversity in China’s SOEs," Asia Pacific Business Review, Taylor & Francis Journals, vol. 24(3), pages 273-293, May.
    5. Kim, Sang-Joon & Bae, John & Oh, Hannah, 2019. "Financing strategically: The moderation effect of marketing activities on the bifurcated relationship between debt level and firm valuation of small and medium enterprises," The North American Journal of Economics and Finance, Elsevier, vol. 48(C), pages 663-681.
    6. Jonathan Labbé, 2017. "Private Equity: Universality of financing and universality of effects on business innovation? A conceptual approach [Capital-investissement : Universalité du financement et universalité des effets ," Post-Print hal-03000109, HAL.
    7. Goergen, Marc & Manjon, Miguel C. & Renneboog, Luc, 2008. "Recent developments in German corporate governance," International Review of Law and Economics, Elsevier, vol. 28(3), pages 175-193, September.
    8. Z. Jun Lin & Shengqiang Liu & Fangcheng Sun, 2017. "The Impact of Financing Constraints and Agency Costs on Corporate R&D Investment: Evidence from China," International Review of Finance, International Review of Finance Ltd., vol. 17(1), pages 3-42, March.
    9. Ding, Mingfa, 2014. "Political Connections and Stock Liquidity: Political Network, Hierarchy and Intervention," Knut Wicksell Working Paper Series 2014/7, Lund University, Knut Wicksell Centre for Financial Studies.
    10. Alam, Ashraful & Uddin, Moshfique & Yazdifar, Hassan & Shafique, Sujana & Lartey, Theophilus, 2020. "R&D investment, firm performance and moderating role of system and safeguard: Evidence from emerging markets," Journal of Business Research, Elsevier, vol. 106(C), pages 94-105.
    11. OAlia Gabriela DUTA & Victor Mihăiță DUTA, 2018. "Governance and Moral Risk: New Approaches," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(20), pages 85-96, November.
    12. Yusuf, Fatima & Yousaf, Amna & Saeed, Abubakr, 2018. "Rethinking agency theory in developing countries: A case study of Pakistan," Accounting forum, Elsevier, vol. 42(4), pages 281-292.
    13. Peter Wirtz & Pierre-Yves Gomez, 2008. "Institutionnalisation des régimes de gouvernance et rôle des institutions socles : le cas de la cogestion allemande," Post-Print halshs-00746276, HAL.
    14. Constant Djama, 2008. "Fraude A L'Information Comptable Et Financiere : Le Role Des Autorites De Regulation," Post-Print halshs-00522510, HAL.
    15. Anderson, Hamish & Chi, Jing & Liao, Jing, 2019. "Foreign strategic ownership and minority shareholder protection," Emerging Markets Review, Elsevier, vol. 39(C), pages 34-49.
    16. Filatotchev, Igor & Poulsen, Annette & Bell, R. Greg, 2019. "Corporate governance of a multinational enterprise: Firm, industry and institutional perspectives," Journal of Corporate Finance, Elsevier, vol. 57(C), pages 1-8.
    17. Erwan Morellec & Boris Nikolov & Norman Schürhoff, 2018. "Agency Conflicts around the World," The Review of Financial Studies, Society for Financial Studies, vol. 31(11), pages 4232-4287.
    18. Adongo, Jonathan O., 2017. "Legal jurisdiction, director liability law, and venture capitalists’ equity stakes in Africa," Research in International Business and Finance, Elsevier, vol. 40(C), pages 78-93.
    19. Nadejda SERDIUC & Hanen KHEMAKHEM, 2015. "The Impact of SOX Adoption on the Compensation of Non-US Companies’ Boards: The Case of Canadian Companies," Expert Journal of Business and Management, Sprint Investify, vol. 3(2), pages 182-188.
    20. Ghouma, Hatem & Ben-Nasr, Hamdi & Yan, Ruiqian, 2018. "Corporate governance and cost of debt financing: Empirical evidence from Canada," The Quarterly Review of Economics and Finance, Elsevier, vol. 67(C), pages 138-148.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:jfr:ijfr11:v:10:y:2019:i:5:p:420-429. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gina Perry (email available below). General contact details of provider: http://ijfr.sciedupress.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.