Factors Effect Vehicle Taxpayer Compliance with Income Level as a Moderating Variable

Abstract

This study discusses how tax knowledge and taxpayer awareness effect taxpayer
compliance, considering income level as a moderating factor. The results from the literature
review indicate that the influence of these two factors is highly significant in affecting
compliance. Tax knowledge can enhance taxpayers' understanding of their obligations, thereby
encouraging compliance. On the other hand, taxpayer consciousness can make individuals
more responsible in fulfilling their tax obligations. However, income level serves as a
moderating factor that effect the relationship between tax knowledge, taxpayer awareness, and
taxpayer compliance. Therefore, these findings provide important insights for future research
in the field of tax compliance.