PENGARUH SOSIALISASI PERPAJAKAN DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WPOP DENGAN TINGKAT KEPERCAYAAN PADA OTORITAS PAJAK SEBAGAI VARIABEL MODERASI

Saffanah Zerlina Wibowo, . (2023) PENGARUH SOSIALISASI PERPAJAKAN DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WPOP DENGAN TINGKAT KEPERCAYAAN PADA OTORITAS PAJAK SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

[img] Text
ABSTRAK.pdf
Download (293kB)
[img] Text
AWAL.pdf
Download (468kB)
[img] Text
BAB 1.pdf
Restricted to Repository UPNVJ Only
Download (316kB)
[img] Text
BAB 2.pdf
Restricted to Repository UPNVJ Only
Download (412kB)
[img] Text
BAB 3.pdf
Restricted to Repository UPNVJ Only
Download (337kB)
[img] Text
BAB 4.pdf
Restricted to Repository UPNVJ Only
Download (540kB)
[img] Text
BAB 5.pdf
Download (291kB)
[img] Text
DAFTAR PUSTAKA.pdf
Download (305kB)
[img] Text
RIWAYAT HIDUP.pdf
Restricted to Repository UPNVJ Only
Download (153kB)
[img] Text
LAMPIRAN.pdf
Restricted to Repository UPNVJ Only
Download (791kB)
[img] Text
HASIL PLAGIARISME.pdf
Restricted to Repository staff only
Download (11MB)
[img] Text
ARTIKEL KI.pdf
Restricted to Repository staff only
Download (422kB)

Abstract

This study aims to determine whether there is an influence of tax socialization and understanding of tax regulations on the compliance of individual taxpayers, which is moderated by the level of trust in the tax authority. This study uses a quantitative method with a population of individual taxpayers registered at the KPP Pratama Matraman. The sampling technique uses simple random sampling with a sample of 106 respondents. The data were processed and tested using Partial Least Square with the Structural Equation Model (SEM) method, which was tested by the SmartPLS 4.0 application. The results of this study show that tax socialization and understanding of tax regulations have a significant positive effect on tax compliance. Then, the level of trust in the tax authority can not moderate the relationship between tax socialization and understanding of tax regulations with tax compliance.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2010112122] [Pembimbing: Masripah] [Penguji 1: Dianwicaksih Arieftiara] [Penguji 2: Agus Maulana]
Uncontrolled Keywords: Individual Taxpayer Compliance, Tax Socialization, Tax Regulations Understanding, and The Level of Trust in Tax Authority
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: Saffanah Zerlina Wibowo
Date Deposited: 20 Mar 2024 23:53
Last Modified: 20 Mar 2024 23:53
URI: http://repository.upnvj.ac.id/id/eprint/27678

Actions (login required)

View Item View Item