IDEAS home Printed from https://ideas.repec.org/a/tec/journl/v26y2021i1p502-513.html
   My bibliography  Save this article

Government control in increasing vehicles taxpayer compliance

Author

Listed:
  • 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)

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%.

Suggested Citation

  • Diah Anggeraini Hasri & Zulkieflimansyah & Muhammad Nurjihadi & Nova Adhitya Ananda & Lukmanul Hakim, 2021. "Government control in increasing vehicles taxpayer compliance," Technium Social Sciences Journal, Technium Science, vol. 26(1), pages 502-513, Decembrie.
    • Handle: RePEc:tec:journl:v:26:y:2021:i:1:p:502-513
    DOI: https://doi.org/10.47577/tssj.v26i1.5213
    as

    Download full text from publisher

    File URL: https://techniumscience.com/index.php/socialsciences/article/view/5213/1862
    Download Restriction: no
    File URL: https://techniumscience.com/index.php/socialsciences/article/view/5213
    Download Restriction: no
    File URL: https://libkey.io/https://doi.org/10.47577/tssj.v26i1.5213?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. Doreen Musimenta & Stephen Korutaro Nkundabanyanga & Moses Muhwezi & Brenda Akankunda & Irene Nalukenge, 2017. "Tax compliance of small and medium enterprises: a developing country perspective," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 25(2), pages 149-175, May.
    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. Bishara, Dina & Jurkovich, Michelle & Berman, Chantal, 2023. "Citizens’ understanding of the social contract: Lessons from Tunisia," World Development, Elsevier, vol. 168(C).

    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. Night, Sadress & Bananuka, Juma, 2020. "The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 25(49), pages 73-88.
    2. Joseph Nyamapheni & Zurika Robinson, 2021. "Determinants of Tax Morale: Cross-Sectional Evidence from Africa," The Journal of Accounting and Management, Danubius University of Galati, issue 3(11), pages 84-99, December.

    More about this item

    Keywords

    Taxpayer Compliance; Government Control; Equilibrium; MRA; basic reproduction number;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    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:tec:journl:v:26:y:2021:i:1:p:502-513. 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: Tasente Tanase (email available below). General contact details of provider: .

    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.