PENGARUH KESADARAN PAJAK, PEMAHAMAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI.

Ade Rizky Firmansyah, . (2023) PENGARUH KESADARAN PAJAK, PEMAHAMAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN PAJAK DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

The active role of taxpayers who comply with taxation in creating successful taxation is needed. This study aims to examine the influence of tax awareness variables, taxpayer understanding, and tax sanctions on tax compliance and moderated by tax socialization. This study uses quantitative methods with a population of taxpayers registered at KPP Pratama Pulogadung with a sampling technique that is simple random sampling. The sample used in this study was 228 respondents. The hypothesis was tested using SmartPLS 3.0 software with the partial least square method. The test results show that tax awareness and understanding of taxpayers have a positive significant effect on tax compliance, while tax sanctions have no effect on tax compliance. Then tax socialization can strengthen the relationship between taxpayer understanding and tax compliance, while tax socialization cannot strengthen the influence of tax awareness and tax sanctions on tax compliance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 1910112105] [Pembimbing: Taufiq Supriadi] [Penguji 1: Husnah Nur Laela Ermaya] [Penguji 2: Retnasari]
Uncontrolled Keywords: taxpayer compliance, tax awareness, taxpayer understanding, tax sanctions, and tax socialization
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Ade Rizky Firmansyah
Date Deposited: 01 Feb 2023 02:20
Last Modified: 01 Feb 2023 02:20
URI: http://repository.upnvj.ac.id/id/eprint/22306

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