PENGARUH SIKAP DAN KONTROL PERILAKU TERHADAP KEPATUHAN PERPAJAKAN DENGAN KEPUASAN KUALITAS LAYANAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PELAKU BISNIS ONLINE DI DAERAH ISTIMEWA YOGYAKARTA)

This study aims to examine the effect of Attitude and Behavioral Control on Tax Compliance with Service Quality Satisfaction as a moderating variable. Sampling in this study used a purposive sampling method conducted in the Special Region of Yogyakarta. The type of data used is primary data, this study derives four hypotheses which are tested using the SEM PLS analysis tool through the SmartPLS v.30 application. The results of this study indicate that Attitude and Behavioral Control have a significant positive effect on Tax Compliance. In addition, the relationship between Attitude and Service Quality Satisfaction has a significant positive effect on Tax Compliance. Meanwhile, the relationship between Behavioral Control and Service Quality Satisfaction has significant negative effect on Tax Compliance.