Safira, Selma Putri (2023) Determinan Kepatuhan Wajib Pajak Orang Pribadi di Moderasi Profesionalisme Account Representative (Studi Empiris pada KPP Pratama Surabaya Mulyorejo). Masters thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to examine and find empirical evidence on the factors that determine the compliance of individual taxpayers moderated by the professionalism of Account Representatives (Empirical Study at the Surabaya Mulyorejo Primary Tax Office). The sample used in this study is active taxpayers registered with the Surabaya Mulyorejo Primary Tax Office. Data was collected using one of the non-probability sampling methods, namely incidental sampling. Data was collected by distributing questionnaires to individual taxpayers. The number of questionnaires distributed was 100. This study uses a multiple regression model whose processing is done using SmartPLS 3.0 software. The analysis in this study includes two measurements: outer model measurement such as convergent and discriminant validity tests, and reliability tests; and, inner model measurement (goodness of inner model) such as R-Square, path coefficients, and moderation testing. The analysis using the outer model measurement shows that all variables significantly influence taxpayer compliance. Then, the inner model measurement (goodness of inner model) using R-Square with variables such as e-filing system, tax socialization, tax sanctions, and Account Representative professionalism is 39.9%, while the remaining 60.1% is influenced by other variables. The inner model measurement using path coefficients test states that the e-filing system and tax sanctions variables have a positive and significant effect on taxpayer compliance, while the tax socialization variable has a negative and significant effect on taxpayer compliance.
| Item Type: | Thesis (Masters) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Magister Accounting | ||||||||
| Depositing User: | Selma Putri Safira | ||||||||
| Date Deposited: | 29 Mar 2023 07:45 | ||||||||
| Last Modified: | 29 Mar 2023 07:45 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/12374 |
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