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

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  • 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
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    References listed on IDEAS

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    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.
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    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.

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