Alfandi, Achmad Zulham (2025) PENGARUH MORAL, PEMAHAMAN, KESADARAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI SURABAYA/SIDOARJO. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to obtain information on the influence of morality, understanding, awareness, and tax sanctions on the tax compliance of individual non-employee taxpayers in Surabaya and Sidoarjo. This study uses a quantitative approach with a purposive sampling strategy involving 100 respondents, and data collection is carried out through an online questionnaire. Data analysis employs the Partial Least Squares (PLS) approach using SmartPLS 4.0 software. The results show that the four factors—morality, understanding, awareness, and tax sanctions—have a positive and significant impact on tax compliance. These findings suggest that improving moral integrity, understanding of tax regulations, awareness of tax contributions, and the enforcement of strict sanctions can encourage higher compliance behavior. The implications of this research are useful for tax authorities in designing strategies to enhance voluntary compliance. Keywords: Morality, Understanding, Awareness, Tax Sanctions, Tax Compliance
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping |
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| Divisions: | Faculty of Economic > Departement of Economics | ||||||||
| Depositing User: | Achmad Zulham A | ||||||||
| Date Deposited: | 20 Jun 2025 10:24 | ||||||||
| Last Modified: | 20 Jun 2025 10:24 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/38916 |
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