Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception

Abstract

The aim of this study is to investigate how education, service quality, and accountability affect taxpayer compliance and awareness. A model was developed and tested by using a sample of 253 taxpayers listed on the Directorate General of Taxation in Riau, Indonesia. Data were collected and analyzed by using least squares regression and moderated regression analyses. Results show that education, service quality, and accountability affect taxpayer compliance. The results also indicate that tax awareness strengthen the effects of education, service quality, and accountability on taxpayer compliance.