Proceedings of the 1st International Conference on Social Environment Diversity (ICOSEND 2024)

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Impact of Financial Conditions on Taxpayer Compliance: A Moderated Analysis

Authors
Ardiani Ika Sulistyawati1, *, Willyanto Kartiko Kusumo1, Rr. Lulus Prapti Nugroho Setiasih Surjanti1, Dian Triyani1, Arief Himmawan Dwi Nugroho2
1Faculty of Economics, Semarang University, Semarang, Indonesia
2Faculty of Economics, Stikubank University, Semarang, Indonesia
*Corresponding author. Email: ardiani@usm.ac.id
Corresponding Author
Ardiani Ika Sulistyawati
Available Online 28 February 2025.
DOI
10.2991/978-2-38476-366-5_73How to use a DOI?
Keywords
Vehicle Tax Socialization; Tax Sanctions; Taxpayer Compliance
Abstract

This research investigates how the tax service quality, vehicle tax socialization, and tax sanctions influence taxpayer compliance, with taxpayer financial conditions serving as a moderating factor. The sample comprised 120 respondents selected through purposive sampling, all of whom were interviewed at three One-stop Administration Services Offices in Semarang and had outstanding vehicle tax payments from 2019 to 2022. Data was collected via questionnaires. The hypotheses were evaluated using multiple linear regression analysis, incorporating moderation variables with the aid of structural equation modeling. Findings indicated that service quality and tax socialization positively affect taxpayer compliance, while the tax penalty does not. Additionally, taxpayer financial conditions positively enhance the effects of tax socialization and tax penalties.

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 1st International Conference on Social Environment Diversity (ICOSEND 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
28 February 2025
ISBN
978-2-38476-366-5
ISSN
2352-5398
DOI
10.2991/978-2-38476-366-5_73How 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  - Ardiani Ika Sulistyawati
AU  - Willyanto Kartiko Kusumo
AU  - Rr. Lulus Prapti Nugroho Setiasih Surjanti
AU  - Dian Triyani
AU  - Arief Himmawan Dwi Nugroho
PY  - 2025
DA  - 2025/02/28
TI  - Impact of Financial Conditions on Taxpayer Compliance: A Moderated Analysis
BT  - Proceedings of the 1st International Conference on Social Environment Diversity (ICOSEND 2024)
PB  - Atlantis Press
SP  - 728
EP  - 740
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-366-5_73
DO  - 10.2991/978-2-38476-366-5_73
ID  - Sulistyawati2025
ER  -