Triani, Elivia (2021) Faktor yang Memicu Kepatuhan Wajib Pajak Bumi dan Bangunan dengan Kondisi Ekonomi sebagai Pemoderasi di Kecamatan Tambaksari Kota Surabaya. Undergraduate thesis, Universitas Hayam Wuruk Perbanas Surabaya.
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Abstract
The number of taxpayers from year to year is increasing. However, with the increase in the number of taxpayers, it is not proportional to taxpayer compliance in paying taxes, so that it can create a problem in maximizing property tax revenue in Surabaya. The purpose of this study to examine the effect of Tax Socialization, Taxpayer Awareness, Implementation of E-System on PBB Taxpayer Compliance in Surabaya with Economic Conditions as moderating. The method of collecting data in this study was a questionnaire that distributed via google form link. The number of respondents in this study were 100 respondents who had the criteria of permanent domicile in the Tambaksari sub-district and had the object of PBB taxable. The technique for analyzing data using Partial Least Square Structural Equation Modelling (PLS-SEM) with using the WarpPLS 7.0 statistical application. The results of this study explain that tax socialization and the e-system implementation have an effect on taxpayer compliance. However, taxpayer awareness has no effect on taxpayer compliance. The results of the moderation study explain that economic conditions are significant as moderating the relationship between tax socialization and the implementation of e-systems on taxpayer compliance. However, economic conditions are not significant as a moderator of the relationship between taxpayer awareness and taxpayer compliance. Further research is expected to improve this research by increasing the quantity of data and including other variables that theoretically can be a determinant of 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: | ELIVIA TRIANI |
| Date Deposited: | 29 Oct 2021 01:54 |
| Last Modified: | 29 Oct 2021 01:54 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/8364 |
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