Authors:

Ratna Alifia, Naniek Noviari

Abstract:

“This research purpose to testing effect of Machiavelli and easiness of complete SPT to compliance of individual taxpayers and testing of effect tax extension as moderating of Machiavelli and easiness of complete SPT relationship with tax compliance. This research was conducted in KPP Pratama South Badung using questionnaire technique. This research used 100 respondents with accidental sampling method. The analysis technique used Moderated Regression Analysis. The results shows Machiavelli negatively effect to compliance of individual taxpayers and easiness of complete SPT positive effect to compliance of individual taxpayers. Effect of Machiavelli to compliance of individual taxpayers also moderated with negative directions by tax extension and effect easiness of complete SPT to compliance of individual taxpayers moderated with positive directions by tax extension.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-11540

Published

2015-08-31

How To Cite

ALIFIA, Ratna; NOVIARI, Naniek. Pengaruh Machiavelli, Kemudahan Pengisian SPT pada Kepatuhan WPOP dengan Penyuluhan Sebagai Pemoderasi.E-Jurnal Akuntansi, [S.l.], v. 12, n. 2, p. 358-374, aug. 2015. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-11540. Date accessed: 28 Aug. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 12 No 2 (2015)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License