Ariani, Gaby Adhi (2022) Apakah Kesadaran Wajib Pajak Mempengaruhi Kepatuhan Wajib Pajak? Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This research aims to analyze and determine predictors or estimates of variables that affect restaurant taxpayer compliance by being mediated by taxpayer awareness as well as being moderated by the quality of tax service services in the city of Surabaya. Predictors that are used in this research are comprehension of taxation, tax sanction, and tax audit as exogenus variable, taxpayer awareness as moderation variable, quality of tax service as moderating variable, and also restaurant taxpayer compliance as endogenus variable. The populations and samples in this research were all taxpayers, especially restaurants in the scope of the city of Surabaya, amounting to 150 respondents. This research uses primary data with online (google form) and offline (hardcopy) questionnaires. The sampling technique used was convenience sampling. The data analysis technique used Partial Least Square Structural Equation Modeling (PLS- SEM) with WarpPLS 7.0 software. The results of this research indicate that the understanding of taxation, tax sanctions, and taxpayer awareness has a positive and significant effect on restaurant taxpayer compliance. Tax audit has a positive and insignificant effect on taxpayer compliance. Taxpayer awareness is able to partially mediate the relationship between the effect of tax understanding on taxpayer compliance also tax and tax audits on taxpayer compliance. The quality of tax government employees services is able to moderate taxpayer awareness of restaurant taxpayer 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: | GABY ADHI ARIANI |
| Date Deposited: | 06 Jan 2025 01:24 |
| Last Modified: | 06 Jan 2025 01:24 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/9097 |
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