Efek Moderasi Gender Pada Pengaruh Sikap Wajib Pajak Dan Kebijakan Internal Terhadap Kepatuhan Wajib Pajak (Studi Empiris Wpop Pada Salah Satu Rumah Sakit Di Kota Padang)

Ramdany, Kevry (2026) Efek Moderasi Gender Pada Pengaruh Sikap Wajib Pajak Dan Kebijakan Internal Terhadap Kepatuhan Wajib Pajak (Studi Empiris Wpop Pada Salah Satu Rumah Sakit Di Kota Padang). S2 thesis, Universitas Andalas.

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Abstract

Purpose – This study aims to examine the effect of taxpayer attitude and internal organizational policy in the form of remuneration withholding on individual taxpayer compliance and to investigate the moderating role of gender. The study integrates the Theory of Planned Behavior and Deterrence Theory to explain tax compliance behavior from both psychological and institutional perspectives. Design/methodology/approach – A quantitative explanatory approach was employed using a survey method. Data were collected through structured questionnaires distributed to employees of a hospital organization in Padang, Indonesia. The research adopted a cross-sectional design, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with WarpPLS software. A robustness analysis was conducted by incorporating demographic variables as control variables to assess model stability. Findings – The findings indicate that taxpayer attitude and internal policy in the form of remuneration withholding have positive and significant effects on taxpayer compliance, with internal policy demonstrating a stronger influence. Gender does not moderate the relationships between the independent variables and taxpayer compliance. Robustness testing confirms that the structural model remains stable after the inclusion of control variables. Research limitations/implications – This study employed a cross-sectional quantitative design, limiting the ability to observe behavioral changes over time. The research was conducted within a single organizational setting, which may restrict generalizability. Future studies are encouraged to involve more diverse organizational contexts and apply longitudinal approaches. Originality/value – This study contributes to the tax compliance literature by integrating behavioral and institutional perspectives within a single empirical framework and by providing evidence on the role of internal organizational control mechanisms in shaping taxpayer compliance behavior.

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