Pengaruh Religiusitas, Pengetahuan Perpajakan, Tax Morale, Tingkat Pendidikan, dan Persepsi Etis Tax Evasion terhadap Kepatuhan Pajak

Nugrahani, Sonya Azharani (2025) Pengaruh Religiusitas, Pengetahuan Perpajakan, Tax Morale, Tingkat Pendidikan, dan Persepsi Etis Tax Evasion terhadap Kepatuhan Pajak. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to examine and analyze the effect of religiosity, tax knowledge, tax morale, education level, and ethical perception of tax evasion on tax compliance among individual taxpayers registered at the Jombang Primary Tax Office. This research employs a quantitative method, utilizing primary data collected through questionnaires from 100 respondents. Data analysis was conducted using Partial Least Square (PLS)-based Structural Equation Modeling (SEM) through SmartPLS 4.0. The results indicate that tax knowledge and tax morale have a significant positive effect on tax compliance, while the ethical perception of tax evasion has a negative effect. Conversely, religiosity and education level do not show a significant effect on tax compliance.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorPutri, Sofie YunidaNIDN0020059501sofie.yunida.ak@upnjatim.ac.id
Subjects: H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Sonya Azharani Nugrahani
Date Deposited: 18 Jul 2025 08:35
Last Modified: 18 Jul 2025 08:35
URI: https://repository.upnjatim.ac.id/id/eprint/39929

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