Arviansyah, M. Dimas Nurully (2025) Efek Moderasi Preferensi Risiko atas Pengaruh Pemahaman, Kesadaran, dan Sanksi Pajak Terhadap Kepatuhan Pajak Pengusaha Online Shop Bidang Fashion di Malang Utara (Studi Pada Pengusaha Online Shop Bidang Fashion di KPP Pratama Malang Utara). Undergraduate thesis, Universitas Pembangunan Nasional Veteran Jawa Timur.
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Abstract
Ascertaining and evaluating the ways in which risk preferences influence the effect of knowledge, awareness, and tax penalties on the tax compliance of owners of online stores in the fashion sector who are registered with KPP Pratama Malang Utara is the objective of this study. This study used a quantitative approach using primary data. In this research, the population is unknown and purposive sampling is used using the following criteria: (1) owning a fashion related online store, (2) being registered at KPP Pratama Malang Utara, and (3) being willing to complete a questionnaire. Using the Hair Jr. et al. technique, the number of samples calculated by multiplying the indicators until a sample size of 90 respondents was reached. Using the SmartPLS 3.0 program, PLS analytic methods are used for analysis. The findings demonstrated that although knowledge and tax penalties have little impact on tax compliance, tax comprehension does. Tax compliance is unaffected by risk preferences as well as moderation in comprehension, awareness, and tax penalties.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | M. Dimas Nurully Arviansyah | ||||||||
| Date Deposited: | 28 Apr 2025 07:55 | ||||||||
| Last Modified: | 28 Apr 2025 07:55 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/35977 |
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