<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0120-6346</journal-id>
<journal-title><![CDATA[Semestre Económico]]></journal-title>
<abbrev-journal-title><![CDATA[Semest. Econ.]]></abbrev-journal-title>
<issn>0120-6346</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Medellín]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0120-63462020000200221</article-id>
<article-id pub-id-type="doi">10.22395/seec.v23n55a10</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[The Role of Administrative Modernization in Shaping Tax Moral to Increase Taxpayer Compliance: Case Study in Madiun, Indonesia]]></article-title>
<article-title xml:lang="es"><![CDATA[EL PAPEL DE LA MODERNIZACIÓN ADMINISTRATIVA EN LA FORMACIÓN DE LA MORAL FISCAL PARA AUMENTAR EL CUMPLIMIENTO DE LOS CONTRIBUYENTES: ESTUDIO DE CASO EN MADIUN, INDONESIA]]></article-title>
<article-title xml:lang="pt"><![CDATA[O PAPEL DA MODERNIZAÇÃO ADMINISTRATIVA NA FORMAÇÃO DA MORAL FISCAL PARA AUMENTAR O CUMPRIMENTO DA LEI DO CONTRIBUINTE: ESTUDO DE CASO EM MADIUN, INDONÉSIA]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ubaidillah]]></surname>
<given-names><![CDATA[Moh.]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Amah]]></surname>
<given-names><![CDATA[Nik]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universitas PGRI Madiun  ]]></institution>
<addr-line><![CDATA[Madiun ]]></addr-line>
<country>Indonesia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universitas PGRI Madiun  ]]></institution>
<addr-line><![CDATA[Madiun ]]></addr-line>
<country>Indonesia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>23</volume>
<numero>55</numero>
<fpage>221</fpage>
<lpage>238</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0120-63462020000200221&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0120-63462020000200221&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0120-63462020000200221&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The study presented in this paper aimed to find out and obtain empirical evidence about the role of administrative modernization of the tax collector entity in shaping tax morals to improve private individual taxpayer compliance. Sampling in this study used the purposive sampling method, which resulted in a sample of 244 respondents in the city of Madiun (Indonesia). Data analysis was conducted by means of Structural Equation Modeling (SEM) with Partial Least Squares (PLS). The results showed that morals were positively influential towards taxpayer compliance. Furthermore, high morals positively influence the taxpayer's compliance with the modernization of the tax collector administration as moderation variables. JEL CLASSIFICATION H20, H26 CONTENT Introduction; 1. Library Overview; 2. Research Methodology; 3. Results of Research and Discussion; 4. Conclusion; References.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El estudio que se presenta en este trabajo tiene como objetivo buscar y obtener pruebas empíricas sobre el papel de la modernización administrativa de la entidad recaudadora de impuestos en la formación de la moral fiscal para mejorar el cumplimiento de los contribuyentes particulares. En este estudio se utilizó el método de muestreo intencional, que dio como resultado una muestra de 244 encuestados en la ciudad de Madiun (Indonesia). El análisis de los datos se llevó a cabo mediante un modelo de ecuaciones estructurales (SEM) con mínimos cuadrados parciales (PLS). Los resultados mostraron que la moral influye positivamente en el cumplimiento de los contribuyentes. Además, la moral alta influye positivamente en el cumplimiento del contribuyente con la modernización de la administración de los recaudadores de impuestos como variables de moderación. CLASIFICACIÓN JEL H20, H26 CONTENIDO Introducción; 1. Visión general de la biblioteca; 2. Metodología de la investigación; 3. Resultados de la investigación y discusión; 4. Conclusión; Referencias.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO O estudo apresentado neste documento visava descobrir e obter provas empíricas sobre o papel da modernização administrativa da entidade coletora de impostos na formação da moral fiscal para melhorar o cumprimento das obrigações fiscais dos contribuintes particulares. A amostragem neste estudo utilizou o método de amostragem proposital, que resultou em uma amostra de 244 entrevistados na cidade de Madiun (Indonésia). A análise dos dados foi realizada por meio de Modelagem da Equação Estrutural (SEM) com Quadrados Menos Parciais (PLS). Os resultados mostraram que a moral era positivamente influente para o cumprimento das obrigações do contribuinte. Além disso, a moral elevada influencia positivamente o cumprimento do contribuinte com a modernização da administração do coletor de impostos como variáveis de moderação. CLASSIFICAÇÃO JEL H20, H26 CONTEÚDO Introdução; 1. visão geral da biblioteca; 2. metodologia de pesquisa; 3. resultados da pesquisa e discussão; 4. conclusão; referências.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Taxpayer compliance]]></kwd>
<kwd lng="en"><![CDATA[moral]]></kwd>
<kwd lng="en"><![CDATA[administrative modernization]]></kwd>
<kwd lng="es"><![CDATA[Cumplimiento del contribuyente]]></kwd>
<kwd lng="es"><![CDATA[moral]]></kwd>
<kwd lng="es"><![CDATA[modernización administrativa]]></kwd>
<kwd lng="pt"><![CDATA[Cumprimento do contribuinte]]></kwd>
<kwd lng="pt"><![CDATA[moral]]></kwd>
<kwd lng="pt"><![CDATA[modernização administrativa]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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