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Abstract

This study aims to determine the effect of attitudes, awareness and knowledge of taxpayers with the control of village officials as a moderating variable on taxpayer compliance in paying land and building taxes. This study uses PLS software and structural models or inner models. The results of this study indicate 1) Taxpayer attitudes, taxpayer awareness and tax knowledge have a positive and significant effect on taxpayer compliance. 2) Taxpayer attitudes have a positive and significant effect on taxpayer compliance moderated by urban village officer control 3) Taxpayer awareness has a positive and significant effect on taxpayer compliance moderated by urban village officer control 4) Tax knowledge has a positive and significant effect on taxpayer compliance moderated by the control of urban village officers.

Keywords

Kepatuhan Attitude Awareness Knowledge Taxpayer

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Nisma, N., Kalsum, U., & Suun, M. (2024). The Effect of Attitudes, Awareness and Knowledge of Taxpayers with Control of Village Officers as a Moderating Variable on Taxpayer Compliance. Advances in Taxation Research, 2(3). https://doi.org/10.60079/atr.v2i3.162
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