Moderation of Risk Preferences in the Effect of Tax Understanding on Tax Compliance Study in East Java, Indonesia
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Taxes have a crucial role in state life which is used for state needs for the prosperity of the people. This research aims to test the understanding tax regulations affect individual tax compliance of employees, non-employees, and corporate taxpayers and to test whether risk preferences can moderate the relationship between understanding tax regulations on individual tax compliance of employees, non-employees, and corporate taxpayers. This type of research is descriptive research. The population in this research is all individual taxpayers, employees, non-employees, and corporate taxpayers in the East Java region. Sampling was carried out using the convenience sampling method with a sample size of 99 individual employee taxpayers, 98 non-employee taxpayers, and 96 corporate taxpayers. The data collection method was carried out by distributing questionnaires and the data analysis technique in this research used multiple linear regression analysis techniques. Research results show that understanding tax regulations influences individual tax compliance of employees, non-employees, and corporate taxpayers. Meanwhile, risk preferences show negative results for employee and non-employee individual taxpayers, so they are deemed unable to moderate the relationship between understanding tax regulations and tax compliance. Meanwhile, corporate taxpayers show positive results so they are considered to moderate the relationship between understanding of tax regulations and tax compliance.
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