Pengaruh Kewajiban Moral Dan Digitalisasi Layanan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Nasionalisme Sebagai Pemoderasi

This study aims to examine the effect of moral obligation and digitization tax services on taxpayer compliance with nationalism as a moderator. The population used in this are taxpayers who understand process reporting paying taxes. number data is 100 respondents taken through questionnaire using partial least squares (PLS) analysis. Based statistical tests, results show that Moral Obligations have no significant compliance. Digitization Tax Services has Taxpayer Compliance. Nationalism Compliance if moderated by effect. Digitizing does not