Open Access Journal

ISSN : 2394-6849 (Online)

International Journal of Engineering Research in Electronics and Communication Engineering(IJERECE)

Monthly Journal for Electronics and Communication Engineering

Open Access Journal

International Journal of Science Engineering and Management (IJSEM)

Monthly Journal for Science Engineering and Management
Call For Paper : Vol. 9, Issue 1 2022

ISSN : 2456-1304 (Online)

Government Control in Increasing Vehicles Taxpayer Compliance

Author : Zulkieflimansyah 1 Muhammad Nurjihadi 2 Diah Anggeraini Hasri 3 Nova Adhitya Ananda 4 Lukmanul Hakim 5

Date of Publication :11th December 2021

Abstract: 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%.

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