PENGARUH DIGITALISASI PERPAJAKAN DAN FINANCIAL TECNOLOGY TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI

Jericho Juni Wolter Saragih, . (2025) PENGARUH DIGITALISASI PERPAJAKAN DAN FINANCIAL TECNOLOGY TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study was conducted with the aim of analyzing the influence of Tax Digitalization and Financial Technology on Tax Compliance of Micro, Small and Medium Enterprises with Tax Socialization as a Moderating Variable. Respondents in this study were MSMEs located in DKI Jakarta. The approach used in this study was quantitative, with data sources obtained primarily through distributing questionnaires to respondents. The sampling technique was purposive sampling. Based on the results of the analysis, it was found that the variables (1) Tax Digitalization affects Taxpayer Compliance, (2) Financial Technology does not affect Taxpayer Compliance, (3) Tax Socialization does not strengthen Tax Digitalization on Taxpayer Compliance, (4) Tax Socialization does not strengthen Financial Technology on Taxpayer Compliance

Item Type: Thesis (Skripsi)
Additional Information: [Jericho Juni Wolter Saragih : 2110112222] [Pembimbing : Ekawati Jati Wibawaningsih] [Ketua Penguji : Masripah] [Penguji 1 :Rahmasari Fahria]
Uncontrolled Keywords: Digitalisasi Perpajakan, Financial Technology dan Sosialisasi Pajak
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: JERICHO JUNI WOLTER
Date Deposited: 07 Apr 2026 07:50
Last Modified: 07 Apr 2026 07:50
URI: http://repository.upnvj.ac.id/id/eprint/42247

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