IJFAM

Article Details

Vol. 8 No. 1 (2026): June

Several Factors Affecting Taxpayer Compliance: Service Quality as a Moderating Variable

https://doi.org/10.35912/ijfam.v8i1.3619

Abstract

Purpose: This study examines the influence of tax knowledge, tax awareness, moral obligation, trust in government, and service system simplicity on taxpayer compliance, with service quality as a moderating variable, drawing on the Theory of Planned Behavior (TPB) and the Slippery Slope Framework (SSF).

Research Methodology: Data were collected from 117 restaurant taxpayers in Rejang Lebong Regency, Indonesia, through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS.

Results: Tax knowledge, tax awareness, trust in the government, and service system simplicity had a positive and significant effect on taxpayer compliance, whereas moral obligation had a negative and insignificant effect. Service quality does not significantly moderate the tax awareness-compliance relationship, but it strengthens the moral obligation-compliance relationship.

Conclusions: The results support the TPB and SSF, emphasizing that voluntary compliance is primarily driven by trust and awareness, whereas moral factors become effective only in a high-quality service environment.

Limitations: This study used a cross-sectional design and was limited to restaurant taxpayers, which may restrict the generalizability of the results.

Contributions: This study integrates behavioral and institutional perspectives on tax compliance at the local government level and offers practical implications for improving service quality and voluntary compliance in developing areas.

Keywords

Moral Obligation Service Quality Tax Awareness Tax Knowledge Taxpayer Compliance

How to Cite

Chandela, D. ., Robinson , R. ., & Suranta, E. (2026). Several Factors Affecting Taxpayer Compliance: Service Quality as a Moderating Variable. International Journal of Financial, Accounting, and Management, 8(1). https://doi.org/10.35912/ijfam.v8i1.3619

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Authors

1 David Chandela
Universitas Bengkulu, Bengkulu, Indonesia
2 Robinson Robinson
Universitas Bengkulu, Bengkulu, Indonesia
3 Eddy Suranta
Universitas Bengkulu, Bengkulu, Indonesia

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Vol. 8 No. 1 (2026): June
Section: Articles
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