Pengaruh Kecintaan Terhadap Uang, Pemahaman Pajak, dan Religiusitas Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Pajak Sebagai Variabel Moderasi

Kusnaedi, Cica (2024) Pengaruh Kecintaan Terhadap Uang, Pemahaman Pajak, dan Religiusitas Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Pajak Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.

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Abstract

This study aims to determine the influence of love of money, understanding of taxes, religiosity on taxpayer compliance with tax sanctions as a moderating variable. The sampling technique uses random probability with the cluster sampling method. The sample used was 218 MSME taxpayers in Kabupaten Bojonegoro. Data analysis techniques use SmartPLS4. The results of the research show that love of money, tax understanding, and religiosity influence taxpayer compliance, and tax sanctions are able to moderate the relationship between love of money and tax understanding on taxpayer compliance, while tax sanctions are not able to moderate the relationship between religiosity and taxpayer compliance.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: CICA KUSNAEDI
Date Deposited: 03 Jul 2024 03:30
Last Modified: 03 Jul 2024 03:30
URI: http://eprints.perbanas.ac.id/id/eprint/12615

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