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dc.contributor.authorUbaidillah, Moh.
dc.contributor.authorAmah, Nik
dc.date.accessioned2021-12-23T15:04:29Z
dc.date.available2021-12-23T15:04:29Z
dc.date.created2020-12-20
dc.identifier.issn0120-6346
dc.identifier.urihttp://hdl.handle.net/11407/6826
dc.descriptionEl estudio que se presenta en este trabajo tiene como objetivo buscar y obtener pruebas empíricas sobre el papel de la modernización administrativa de la entidad recaudadora de impuestos en la formación de la moral fiscal para mejorar el cumplimiento de los contribuyentes particulares. En este estudio se utilizó el método de muestreo intencional, que dio como resultado una muestra de 244 encuestados en la ciudad de Madiun (Indonesia). El análisis de los datos se llevó a cabo mediante un modelo de ecuaciones estructurales (SEM) con mínimos cuadrados parciales (PLS). Los resultados mostraron que la moral influye positivamente en el cumplimiento de los contribuyentes. Además, la moral alta influye positivamente en el cumplimiento del contribuyente con la modernización de la administración de los recaudadores de impuestos como variables de moderación.spa
dc.description.abstractThe study presented in this paper aimed to find out and obtain empirical evidence about the role of administrative modernization of the tax collector entity in shaping tax morals to improve private individual taxpayer compliance. Sampling in this study used the purposive sampling method, which resulted in a sample of 244 respondents in the city of Madiun (Indonesia). Data analysis was conducted by means of Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results showed that morals were positively influential towards taxpayer compliance. Furthermore, high morals positively influence the taxpayers compliance with the modernization of the tax collector administration as moderation variables.eng
dc.format.extentp. 221-238
dc.format.mediumElectrónico
dc.format.mimetypeapplication/pdf
dc.format.mimetypePDF
dc.language.isospa
dc.publisherUniversidad de Medellín
dc.relation.ispartofseriesSemestre Económico, Vol. 23 Núm. 55 (2020)
dc.relation.haspartSemestre Económico, Vol. 23 Núm. 55 julio-diciembre 2020
dc.relation.urihttps://revistas.udem.edu.co/index.php/economico/article/view/3145
dc.rights.urihttp://creativecommons.org/licenses/by-nc-sa/4.0/*
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0*
dc.sourceSemestre Económico, Vol. 23 Núm. 55 (2020): julio-diciembre, 221-238
dc.subjectCumplimiento del contribuyentespa
dc.subjectMoralspa
dc.subjectModernización administrativaspa
dc.titleEl papel de la modernización administrativa en la formación de la moral fiscal para aumentar el cumplimiento de los contribuyentes: estudio de caso en Madiun, Indonesiaspa
dc.typeArticle
dc.identifier.doihttps://doi.org/10.22395/seec.v23n55a10
dc.subject.keywordTaxpayer complianceeng
dc.subject.keywordMoraleng
dc.subject.keywordAdministrative modernizationeng
dc.relation.citationvolume23
dc.relation.citationissue55
dc.relation.citationstartpage221
dc.relation.citationendpage238
dc.audienceComunidad Universidad de Medellín
dc.publisher.facultyFacultad de Ciencias Económicas y Administrativas
dc.coverageLat: 06 15 00 N degrees minutes Lat: 6.2500 decimal degreesLong: 075 36 00 W degrees minutes Long: -75.6000 decimal degrees
dc.publisher.placeMedellín
dc.description.resumoO estudo apresentado neste documento visava descobrir e obter provas empíricas sobre o papel da modernização administrativa da entidade coletora de impostos na formação da moral fiscal para melhorar o cumprimento das obrigações fiscais dos contribuintes particulares. A amostragem neste estudo utilizou o método de amostragem proposital, que resultou em uma amostra de 244 entrevistados na cidade de Madiun (Indonésia). A análise dos dados foi realizada por meio de Modelagem da Equação Estrutural (SEM) com Quadrados Menos Parciais (PLS). Os resultados mostraram que a moral era positivamente influente para o cumprimento das obrigações do contribuinte. Além disso, a moral elevada influencia positivamente o cumprimento do contribuinte com a modernização da administração do coletor de impostos como variáveis de moderação.por
dc.title.englishThe Role of Administrative Modernization in Shaping Tax Moral to Increase Taxpayer Compliance: Case Study in Madiun, Indonesiaeng
dc.title.portugueseO papel da modernização administrativa na formação da moral fiscal para aumentar o cumprimento da lei do contribuinte: estudo de caso em Madiun, Indonésiapor
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dc.rights.creativecommonsAttribution-NonCommercial-ShareAlike 4.0 International*
dc.identifier.eissn2248-4345
dc.type.coarhttp://purl.org/coar/resource_type/c_6501
dc.type.coarhttp://purl.org/coar/resource_type/c_6501
dc.type.versioninfo:eu-repo/semantics/publishedVersion
dc.type.localArtículo científico
dc.type.driverinfo:eu-repo/semantics/article
dc.identifier.reponamereponame:Repositorio Institucional Universidad de Medellín
dc.identifier.repourlrepourl:https://repository.udem.edu.co/
dc.identifier.instnameinstname:Universidad de Medellín
dc.subject.keywordportugueseCumprimento do contribuintepor
dc.subject.keywordportugueseMoralpor
dc.subject.keywordportugueseModernização administrativapor


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