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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
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    References listed on IDEAS

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    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.
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    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).

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    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

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