Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024)

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The Influence of Risk Preference, Tax Education, and Machiavellian Nature on Compliance Taxpayers with Taxpayer Motivation as A Moderating Variable

Authors
Betri Betri1, *, Fenty Astrina1, Lis Djuniar1, Sandy Pradana Melhanu1, Agita Dwi Qonitah1
1Universitas Muhammadiyah Palembang, Palembang, Indonesia
*Corresponding author. Email: betri.sirajuddin@gmail.com
Corresponding Author
Betri Betri
Available Online 30 April 2025.
DOI
10.2991/978-94-6463-698-7_31How to use a DOI?
Keywords
Risk Preference; Tax Education; Machiavellian; Taxpayer Motivation; Taxpayer Compliance
Abstract

This study was conducted to determine the influence of Risk Preference, Tax Education, and Machiavellian nature on Taxpayer Compliance with Taxpayer Motivation as a moderating variable. This study uses associative research. This research was conducted in the service area of the Pratama Ilir Barat Tax Service Office, Palembang City. Questionnaires were distributed to as many as 400 respondents. The sample is simple random sampling, and only 114 questionnaires can be used. The primary data used in this study is primary data. The data collection technique is done using a questionnaire. The results of this study indicate that Risk Preference, Tax Education, and Machiavellian affect Taxpayer Compliance. Partially, Risk Preference impacts Taxpayer Compliance, Tax Education does not affect Taxpayer Compliance, and Machiavellian does not affect Taxpayer Compliance. MRA hypothesis testing shows the results of Taxpayer Motivation is not able to moderate (predictor moderator) the impact of Risk Preference on Taxpayer Compliance; Risk Preference is not able to moderate (predictor moderator) the effect of Tax Education on Taxpayer Compliance, Risk Preference is not able to moderate (predictor moderator) the effect of Machiavellian on Taxpayer Compliance.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 April 2025
ISBN
978-94-6463-698-7
ISSN
2352-5428
DOI
10.2991/978-94-6463-698-7_31How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Betri Betri
AU  - Fenty Astrina
AU  - Lis Djuniar
AU  - Sandy Pradana Melhanu
AU  - Agita Dwi Qonitah
PY  - 2025
DA  - 2025/04/30
TI  - The Influence of Risk Preference, Tax Education, and Machiavellian Nature on Compliance Taxpayers with Taxpayer Motivation as A Moderating Variable
BT  - Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024)
PB  - Atlantis Press
SP  - 299
EP  - 307
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-698-7_31
DO  - 10.2991/978-94-6463-698-7_31
ID  - Betri2025
ER  -