Amalia, Devita Fitri (2024) Pemanfaatan Teknologi Informasi Digital Dan Pengetahuan Perpajakan Terhadap Kepatuhan Perpajakan Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to influence the use of digital IT and tax knowledge on tax compliance with tax socialization as a moderation variable. The population of this study is taxpayers at KPP Mulyorejo with 100 research samples obtained from questionnaires. This study used purposive sampling with descriptive statistical data analysis techniques, classical assumption tests, hypothesis tests, multiple linear regression analysis, and moderated regression analysis (MRA). Statistical data analysis techniques using SPSS Version 25 software The results of the studied were the variables of digital IT utilization and tax knowledge affect tax compliance with a significance. The tax socialization variable can moderate falsely in the relationship between the use of digital IT on tax compliance, while the tax socialization variable can artificially moderate the relationship between tax knowledge and tax compliance.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | DEVITA FITRI AMALIA |
| Date Deposited: | 30 May 2024 07:26 |
| Last Modified: | 30 May 2024 07:26 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12259 |
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