PENGARUH PEMAHAMAN PERPAJAKAN, MORAL PAJAK, DAN DIGITALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI JAKARTA UTARA DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI

Diana Al Fadhilah, . (2025) PENGARUH PEMAHAMAN PERPAJAKAN, MORAL PAJAK, DAN DIGITALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI JAKARTA UTARA DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This quantitative study aims to determine the effect of tax understanding, tax morale, and tax digitalization on taxpayer compliance of MSMEs with information technology as a moderating variable. This study used 50 respondents collected through online questionnaires using Google Form. This study uses primary data obtained from the results of distributing questionnaires to MSME business owners in North Jakarta. Data analysis was carried out using Smart-PLS 4.0 software. The results of this study indicate that tax understanding has a positive effect on taxpayer compliance and tax morale has a positive effect on taxpayer compliance. However, tax digitalization has no effect on taxpayer compliance. Furthermore, information technology cannot moderate tax understanding on taxpayer compliance, information technology cannot moderate tax morale on taxpayer compliance, but information technology can moderate tax digitalization on taxpayer compliance.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2110112212] [Pembimbing: Amrie Firmansyah] [Penguji 1: Husnah Nur Laela Ermaya] [Ketua Penguji : Suparna Wijaya]
Uncontrolled Keywords: Taxpayer Compliance, Tax Understanding, Tax Morale, Tax Digitalization, and Information Technology
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: DIANA AL FADHILAH
Date Deposited: 08 Sep 2025 04:37
Last Modified: 08 Sep 2025 04:37
URI: http://repository.upnvj.ac.id/id/eprint/38020

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