Ma'rufah, Khaulan (2023) Pengaruh Tingkat Pendidikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Perguruan Tinggi Dimoderasi Literasi Pajak (Studi Pada Dosen dan Tenaga Kependidikan Perguruan Tinggi di Kota Surabaya). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
In order to achieve social welfare through national development, the government must pay attention to the issue of funds as financing. Taxes are one of the most significant sources of revenue for the Indonesian state. Even so, in the tax sector, there are still several problems, such as the phenomenon of tax revenues that are difficult to achieve the tax target in the APBN budget. This has happened for 12 years, from 2009-2020, caused by the low level of compliance from taxpayers in Indonesia. This study aims to test and prove that the level of education affects individual taxpayer compliance in tertiary institutions and that tax literacy can moderate the effect of educational level on individual taxpayer compliance in tertiary institutions. This research is quantitative. The analysis in this study used structural equation modeling (SEM) data analysis techniques with the help of WarpPLS version 7.0 software. The population of this study was all lecturers and academic staff at tertiary institutions in Surabaya. The sample of this study was 100 samples which were taken using a non-probability technique with a convenience sampling method. The type of data used is primary data sourced from the results of the questionnaire answers. This study's results indicate that the education level affects individual taxpayer compliance in tertiary institutions. This shows that a higher person's education degree can increase his tax compliance because it will be easier for him to understand the applicable rules. Meanwhile, tax literacy cannot moderate the effect of education level on individual taxpayer compliance in tertiary institutions. Tax compliance will arise if a person is aware that he wants to pay and report taxes. Keywords: Education Level, Tax Literacy, Individual Taxpayer Compliance
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | khaulan ma'rufah | ||||||||
| Date Deposited: | 30 May 2023 03:45 | ||||||||
| Last Modified: | 30 May 2023 03:45 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/13989 |
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