Sulastriningsih, Woro (2024) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP SUKOMANUNGGAL SURABAYA. Masters thesis, UPN Veteran Jawa Timur.
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Abstract
This research aims to analyze the factors that influence individual taxpayer compliance at KPP Pratama Surabaya Sukomanunggal. The factors studied include Self Assessment, Love of Money, Machiavellian Nature, and Religiosity as moderating variables. This research used quantitative methods with a survey approach and involved 125 individual taxpayer respondents. Data were analyzed using a Structural Equation Model (SEM) with a Partial Least Square (PLS) analysis model. The research results show that Self Assessment has no effect on taxpayer compliance, while Love of Money has a positive effect. Machiavellian traits have not been shown to be influential. Religiosity moderates the influence of Self Assessment on taxpayer compliance with a negative influence. This means that when an individual's religiosity is higher, the influence of Self Assessment actually becomes weaker. However, Religiosity does not moderate the influence of Love of Money and Machiavellian Traits on taxpayer compliance. These findings provide theoretical implications in the development of the TPB and Attribution Theory as well as an understanding of the role of non-economic factors in influencing tax compliance.
| Item Type: | Thesis (Masters) | ||||||||
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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 > Magister Accounting | ||||||||
| Depositing User: | Woro woro sulastriningsih | ||||||||
| Date Deposited: | 20 Jun 2024 02:13 | ||||||||
| Last Modified: | 20 Jun 2024 02:13 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/24639 |
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