Open AccessGovernment control in increasing vehicles taxpayer compliance
Author(s) -
Diah Anggeraini Hasri,
Zulkieflimansyah Zulkieflimansyah,
Muhammad Nurjihadi,
Nova Adhitya Ananda,
Lukmanul Hakim
Publication year - 2021
Publication title -
technium social sciences journal
Language(s) - English
Resource type - Journals
ISSN - 2668-7798
DOI - 10.47577/tssj.v26i1.5213
Subject(s) - taxpayer , moderation , compliance (psychology) , government (linguistics) , control (management) , index (typography) , sensitivity (control systems) , business , public economics , economics , computer science , statistics , engineering , psychology , mathematics , social psychology , linguistics , philosophy , management , electronic engineering , world wide web , macroeconomics
This study aims to determine the dynamics of taxpayer compliance from time to time by using a mathematical model. This study uses two analysis tools, namely differential equations, to create a model of taxpayer compliance and Moderated Regression Analysis to determine the effect of moderating government control on increasing taxpayer compliance. This study indicates that government control can reduce the number of non-compliant taxpayers by looking at the sensitivity index. The results of the sensitivity index of government control parameters can reduce the basic reproduction number. Statistically, it is also proven that the moderation of government control can strengthen the effect of awareness on taxpayer compliance by 82.5%.