Determinants of Foreign Direct Investment (FDI) Taxpayer Compliance with Attitudes and Behaviors and Taxpayer Satisfaction as Intervening Variables

Abstract

The aim of the research is to test and develop the effect of tax authorities services, e-form digitization of tax authorities services, outreach/public relations, tax sanctions, behavioral attitudes, and taxpayer satisfaction on FDI taxpayer compliance. The object of research is a foreign direct investment (FDI) company taxpayer registered at the registered FDI Tax Service Office. Quantitative method and data processing using SEM PLS analysis tool. The results of the study show that socialization/public relations, tax sanctions affect the attitude of taxpayers, tax authorities and e-form digitization services affect satisfaction, and tax sanctions, attitudes and behavior, satisfaction affects taxpayer compliance, while tax authorities services, socialization/public relations, e-form digitization, has no effect on mandatory compliance. Socialization/public relations, tax sanctions have no effect on taxpayer satisfaction. Fiscal services, digitalized e-forms have no effect on the attitude of the taxpayer's behavior. Taxpayer satisfaction is able to mediate the influence of tax authorities services and eForm digitalization of tax authorities services on taxpayer compliance. Attitudes and behavior of taxpayers are able to mediate socialization/public relations effect on tax compliance. The implications of digitalization of e -forms and online and offline service providers should be further improved. The tax law must be evaluated so that it is clear and precise. The novelty of research is that the attitude and behavior of FDI taxpayers influences FDI taxpayer compliance.