Reciprocal Relationship between Taxpayer’s Compliance and Governance Quality
International Journal of Economics and Financial Issues, ISSN: 2146-4138, Vol: 14, Issue: 4, Page: 131-137
2024
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Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
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Article Description
This study aims to test the existence of a reciprocal relationship between taxpayer compliance and governance quality. From the first model with governance quality as a mediating variable, it is proven that it can mediate the level of taxpayer knowledge so that it will be able to strengthen the level of taxpayer compliance further through governance quality. However, governance quality cannot be a mediating variable for tax morale. From the second model, with taxpayer compliance as the mediating variable, it is proven that it can mediate the level of taxpayer morale so that the role of taxpayer compliance further strengthens the level of governance quality. However, for tax knowledge, the role of tax compliance cannot be a mediating variable.
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