PENGARUH PENGETAHUAN PAJAK, SOSIALISASI PAJAK, DAN SANKSI PAJAK TERHADAP KEPUTUSAN MENGIKUTI PROGRAM PENGUNGKAPAN SUKARELA DENGAN MINAT SEBAGAI VARIABEL INTERVENING DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR

IRFANDHANI, REZA and Sulastri, Sulastri and Maulana, Ahmad (2024) PENGARUH PENGETAHUAN PAJAK, SOSIALISASI PAJAK, DAN SANKSI PAJAK TERHADAP KEPUTUSAN MENGIKUTI PROGRAM PENGUNGKAPAN SUKARELA DENGAN MINAT SEBAGAI VARIABEL INTERVENING DI KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR. Masters thesis, Sriwijaya University.

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Abstract

This research aims to find out how tax knowledge, tax socialization, and tax sanctions influence the decision to participate in the Voluntary Disclosure Program with intention as an intervening variable at Palembang Ilir Timur Tax Office. There were 100 respondents who filled out the questionnaire at Palembang Ilir Timur Tax Office. The analysis technique used is Structural Equation Model Partial Least Square (SEM-PLS) analysis. The results of this research indicate that tax socialization has a positive and significant influence on intention and decision to participate in the Voluntary Disclosure Program. Other variables studied such as tax knowledge and tax sanctions have no effect on intention and the decision to participate in the Voluntary Disclosure Program, where intention has a positive and significant effect on the decision to participate in the Voluntary Disclosure Program. It is hoped that this research can become a reference for future research in terms of using variables for similar research. The implications of this research are as input to the Directorate General of Taxes to carry out regular and massive socialization regarding the programs being implemented, increase general tax knowledge and evaluate applicable tax sanctions so that taxpayer participation in participating in Directorate General of Taxes programs increases

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Pengetahuan Pajak, Sosialisasi Pajak, Sanksi Pajak, Minat, Keputusan
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
Divisions:	01-Faculty of Economics > 61101-Management Business and Administration (S2)
Depositing User:	Reza Irfandhani
Date Deposited:	19 Jan 2024 07:39
Last Modified:	19 Jan 2024 07:39
URI:	http://repository.unsri.ac.id/id/eprint/138936

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