The Competence of Intention in Moderating the Influence of Taxation Knowledge, Moral Obligation and Service Quality to Taxpayer’s Compliance in Cooperative in Bali, Indonesia

Abstract

This study aims to test the competence of intention in moderating the influence of taxation knowledge, moral obligation and service quality to taxpayer’s compliance behavior in cooperative. Respondents are 91 cooperative managers who have provincial level work areas in Bali Province and already have taxpayer identification number. Data are obtained by survey method through questionnaires distribution and analyzed by moderation regression. The results of the analysis indicate that the intention is unable to moderate the influence of taxation knowledge on taxpayer’s compliance behavior. The intention is also not able to moderate the effect of moral obligations to taxpayer’s compliance behavior. However, the intention is capable to moderate the significance of tax service quality on taxpayer’s compliance behavior.

Keywords: Taxpayer’s compliance, Moral obligation, Service quality, Intention

DOI: 10.7176/RJFA/10-24-20

Publication date: December 31^st 2019