Geraldo, Chrimanto (2020) PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KUALITAS PELAYANAN SEBAGAI VARIABEL MODERASI DI KANTOR PELAYANAN PAJAK PRATAMA SURABAYA MULYOREJO. Other thesis, UPN "VETERAN" JATIM.
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Abstract
This study aims to determine the effect of tax knowledge and tax sanctions on individual taxpayer compliance with service quality as a moderating variable at the Mulyorejo Pratama Tax Service Office. The population in this study were all individual taxpayers registered at the Surabaya Mulyorejo Pratama Tax Office. The number of samples used in this study were 100 respondents from 47,115 personal taxpayer populations that are still effective at the Surabaya Mulyorejo Pratama Tax Service Office in 2018. The size of the sample is calculated based on the Slovin formula with the sampling technique incidental sampling method. Data collection in this study was conducted by questionnaire method. The analysis technique used in this study is Partial Least Square (PLS) with the help of warpPLS 6.0 software. The results showed that taxation knowledge had a positive effect on personal taxpayer compliance, taxation sanctions had no effect on personal taxpayer compliance, service quality moderation could not moderate the relationship between tax knowledge on personal taxpayer compliance, service quality moderation had a significant effect and was in nature weaken the effect of Tax Sanctions on Personal Taxpayer Compliance. Keywords: Tax Knowledge, Tax Sanctions, Service Quality, Taxpayer Compliance ABSTRAK
| Item Type: | Thesis (Other) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Budiyono Budiyono | ||||||||
| Date Deposited: | 20 Nov 2020 06:51 | ||||||||
| Last Modified: | 20 Nov 2020 06:51 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/530 |
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