Title : VAT Incentives as A Moderating Variable, The Effect of Electronic Card Payment, Household Consumption, and Isomorphism on VAT Revenue

Vol 7 No 9 (2024): Volume 07 Issue 09 September 2024

Article Date Published : 4 September 2024 | Page No.: 6879-6888 | Google Scholar | Crossref doi for this article

Abstract :

This research was carried out to determine the effect of Electronic Card Payment, Household Consumption, and Isomorphism on VAT Revenue with VAT Incentives as a moderating variable. This research uses associative research. The location of this research was carried out in the service area of ​​the Palembang Ilir Barat Pratama Tax Service Office with 392 respondents. The sample used was the Convenience Sample. The variables used in this research are Electronic Card Payments, Household Consumption, Isomorphism, VAT Incentives, and VAT Revenue. The data used in this research is primary data. The data collection technique was carried out by questionnaire. Hypothesis testing shows that Electronic Card Based Payments have a significant effect on VAT Revenue, Household Consumption has a significant effect on VAT Revenue, and Isomorphism have a significant effect on VAT Revenue. MRA hypothesis testing shows that VAT Inecntive is unable to moderate (Predictor Moderator) the effect of Electronic Card Payment on VAT Revenue, VAT Incentives is able to moderate (Quasi Moderator) the effect of Household Consumption on VAT Revenue, VAT Incentives is unable to moderate (Predictor Moderator) the effect Isomorphism on VAT Revenue.

Keywords :

Electronics, Household, Incentivess, Isomorphism, VAT

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Author's Affiliation

   Betri .
Faculty of Economic and Business University of Muhammadiyah Palembang

   Akbar Agustiansyah Putra
Faculty of Economic and Business University of Muhammadiyah Palembang

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Betri ., Akbar Agustiansyah Putra, 2024

This work is licenced under a Creative Commons Attribution 4.0 International License.

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VAT Incentives as A Moderating Variable, The Effect of Electronic Card Payment, Household Consumption, and Isomorphism on VAT Revenue. Betri, Akbar Agustiansyah Putra , 7(9), 6879-6888. Retrieved from https://ijcsrr.org/single-view/?id=18982&pid=18945

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