The Influence of Fiscus Services and Tax Bleaching on Taxpayers Compliance with Tax Socialization as a Moderating Variable

Abstract

Purpose – This research aims to examine, analyze, and obtain empirical evidence about the influence of Fiscus Services and Tax Bleaching on Taxpayers Compliance with Tax Socialization as a moderating variable.

Design/methodology/approach – This research uses quantitative research. This research was conducted using a quentionnaire distributed to motor vehicle Taxpayerss registered with SAMSAT Bekasi City in 2023 with total of 120 respondents. Each questionnaire distributed contains 40 questions for repondents to answer. To get the results of this research, researches used PLS SEM Version 3.0.

Findings – The results of this study found that Fiscus Services had a positive and unsignificant effect on Taxpayers Compliance, Tax Bleaching had a positive and significant on Taxpayers Compliance, and Tax Socialization could not strengthen the relationship between Fiscus Services and Tax Bleaching on Taxpayers Compliance.

Research limitations/implications – This research has several limitations that should be considered when interpreting the results. First, the sample size is limited to 120 respondents in the Bekasi City area so it may not represent all motor vehicle Taxpayerss. Second, it uses cross-sectional data which cannot capture changer over time. Implications for future research include the need to expand the sample size to include a more diverse range and may also consider adding variables such as tax literacy, trust in tax institutions, or cultural factors to provide a more understanding of Taxpayers Compliance.