TY - JOUR UR - https://www.ejbmr.org/index.php/ejbmr/article/view/711/409 Y1 - 2021/02// ID - pub3362 IS - 1 JF - European Journal of Business and Management Research A1 - Abdurrosid, Edi Wicaksono A1 - Chandrarin, Grahita A1 - Zuhroh, Diana N1 - Diana Zuhroh NIDN: 0717056402 PB - European Journal of Business and Management Research SN - 2507-1076 TI - The Effect of Motivation and Commitment of Taxpayer Toward Tax Compliance and Empirical Studies Tax Amnesty as Moderating Variable (A Survey on Tax Service Center Kudus Branch) AV - public VL - 6 KW - Motivation KW - Commitment KW - Tax Compliance KW - Tax Amnesty KW - Moderating Regression Analysis SP - 125 EP - 128 N2 - This research has purpose to analyze Motivation and Commitment of Taxpayer toward the Tax Compliance of Taxpayer on Tax Service Center (KPP) Kudus branch and Empirical Studies Tax Amnesty as Moderating Variable. The samples of the research are those with taxpayer in the tax service center with numbers of respondents, 398 people from 69.377 people using Slovin formula. The technique of sampling uses Accidental Sampling. The data analysis uses MRA (Moderating Regression Analysis). ER -