THE EFFECT OF THE TAXATION SYSTEM, ACCOUNTABILITY AND EXAMINATION RISK TO THE TAXPAYER COMPLIANCE WITH TAXPAYER MORALE AS A MODERATING VARIABLE

Abstract

The objective of this study is to investigate the effect of taxation system,
accountability, examination risk on taxpayer compliance, and taxpayer morale as a
moderating variable. The population are taxpayers registered as corporate
taxpayers in KPP Pratama Tampan Pekanbaru. The sampling technique used
purposive sampling method which resulted sample of 99 respondents. We used
multiple linear regression and moderated regression analysis for hypothesis testing.
The results showed that accountability did not affect taxpayer compliance, while
taxation system and examination risk have significant effect on taxpayer compliance.
We also found that taxpayer morale moderates the effect of taxation system and
examination risk on taxpayer compliance. While taxpayer morale does not moderate
the effect of accountability on taxpayer compliance.