期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2019
卷号：9
期号：5
页码：294-304
DOI：10.6007/IJARBSS/v9-i5/5859
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Tax is the biggest revenue for developing countries including Indonesia, but the level of tax compliance is still low. This study aims to determine the impact of internal tax accountant factors as taxation PIC in the corporate and to find out the moderation impact from tax uncertainty. 100 Undergraduate and postgraduate accounting students working as tax accountants in the company were sampled in this study by convenience sampling method. Using the Structure Equation Model (SEM) approach with smartPLS software, it was found that understanding and ethics had a significant impact on tax compliance, while the ability did not significantly impact. In the moderation analysis, it was found that the impact of moderation from tax uncertainty weakened the impact of understanding and ethics on tax compliance, while on ability only interacted. These findings provide 2 implications, for companies in recruiting employees who will be used as tax accountant PIC companies in order to consider the understanding and ethics of prospective employees, and the other is for the directorate general of taxes to pay more attention to the tax provisions issued so as not to burden taxpayers so that the perception of tax uncertainty arises which causes a decrease in tax compliance.
