MAULANA, LIDO YULIO (2020) PENGARUH KESADARAN WAJIB PAJAK DAN PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI (STUDI KASUS KPP PRATAMA SURABAYA WONOCOLO). Undergraduate thesis, UPN Veteran Jawa Timur.
|
Text (Coper)
Cover.pdf Download (2MB) | Preview |
|
|
Text (Bab 1)
Bab 1.pdf Download (409kB) | Preview |
|
![[img]](http://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Bab 2)
Bab 2.pdf Restricted to Repository staff only Download (519kB) |
|
|
Text (Bab 3)
Bab 3.pdf Restricted to Repository staff only Download (314kB) |
|
|
Text (Bab 4)
Bab 4.pdf Restricted to Repository staff only Download (701kB) |
|
|
Text (Bab 5)
Bab 5.pdf Download (176kB) | Preview |
|
|
Text (Daftar Pustaka)
Daftar Pustaka.pdf Download (374kB) | Preview |
|
|
Text (Lampiran)
Lampiran.pdf Restricted to Repository staff only Download (866kB) |
Abstract
This study aims to examine the influence of taxpayers awareness and understanding tax regulations on taxpayer compliance of private person with taxation socialization as a moderating variable (case study in KPP Pratama Surabaya Wonocolo). This type of research is quantitative research. The population in this study is the Individual Taxpayer registered at KPP Pratama Surabaya Wonocolo. The sampling technique used was incidental sampling, with a total sample of 100 respondents. Data in this study were obtained primarily through questionnaires. Data analysis technique in this research is Structural Equation Modeling-Partial Least Square (SEM-PLS) using the WarpPLS 6.0 program. The results showed that taxpayers awareness and understanding tax regulations had a significant influence on taxpayer compliance. The moderation test results in this study indicate that the taxation socialization does not moderate the relationship between taxpayers awareness and understanding tax regulations on taxpayer compliance. Keywords: Taxpayer Awareness, Understanding Tax Regulations, Taxation Socialization, Taxpayer Compliance of Private Person.
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Users 6 not found. | ||||||||
| Date Deposited: | 22 Jun 2021 03:29 | ||||||||
| Last Modified: | 22 Jun 2021 03:29 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/2093 |
Actions (login required)
 |
View Item |