Sintawati, Nur Tiyas (2024) Pengaruh Tarif Pajak Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Pajak Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
![[img]](http://eprints.perbanas.ac.id/style/images/fileicons/text.png) |
Text
ARTIKEL ILMIAH.pdf Restricted to Registered users only Download (291kB) |
|
|
Text
COVER.pdf Restricted to Registered users only Download (467kB) |
|
|
Text
BAB I.pdf Download (312kB) | Preview |
|
|
Text
BAB II.pdf Download (391kB) | Preview |
|
|
Text
BAB III.pdf Restricted to Registered users only Download (362kB) |
|
|
Text
BAB IV.pdf Restricted to Registered users only Download (423kB) |
|
|
Text
BAB V.pdf Download (269kB) | Preview |
|
|
Text
LAMPIRAN.pdf Restricted to Registered users only Download (765kB) |
Abstract
Economically, taxation is a dynamic tool to ensure economic stability. This research aims to determine whether tax rates and understanding of taxation affect taxpayer compliance with tax sanctions as moderating variables. This research uses the dependent variable, namely taxpayer compliance, and the independent variables are tax rates and understanding of taxation, as well as the moderating variable, namely tax sanctions. Sampling in this research used a random probability method with a cluster sampling method. namely a sampling technique used to determine a sample of objects to be studied or a broad data source, such as a district or a particular community whose population size is known. The sample that will be used in this research is 118 individual taxpayers who have a NPWP and are known to still be active in the community. This research uses testing via PLS-SEM (Partial Least Square-Stuctural Equation Modeling) via WarpPLS software. The results of testing hypothesis one state that tax rates have no influence on taxpayer compliance. The results of testing hypothesis two state that understanding taxation has an influence on taxpayer compliance. The results of testing the third hypothesis state that tax sanctions are able to moderate the relationship between tax rates and taxpayer compliance. The results of testing the fourth hypothesis state that tax sanctions are unable to moderate the relationship between tax understanding 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: | NUR TIYAS SINTAWATI |
| Date Deposited: | 21 Jun 2024 07:45 |
| Last Modified: | 21 Jun 2024 07:45 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/12476 |
Actions (login required)
 |
View Item |