REPUTASI KELEMBAGAAN MEMODERASI PENGARUH PEMAHAMAN PAJAK, WHISTLEBLOWING SYSTEM, NILAI KEMANFAATAN PAJAK TERHADAP PERILAKU TAX EVASION

ANDINI, MIRANDA SEPTY and Fuadah, Luk Luk and Kartasari, Shelly Febriana (2024) REPUTASI KELEMBAGAAN MEMODERASI PENGARUH PEMAHAMAN PAJAK, WHISTLEBLOWING SYSTEM, NILAI KEMANFAATAN PAJAK TERHADAP PERILAKU TAX EVASION. Masters thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman pajak, whistleblowing system, nilai kemanfaatan pajak secara langsung terhadap perilaku tax evasion dan untuk menganalisis peran reputasi kelembagaan dalam memoderasi pengaruh pemahaman pajak, whistleblowing system, nilai kemanfaatan pajak terhadap perilaku tax evasion. Sampel dihitung dengan menggunakan rumus Cochran sehingga sampel yang diperoleh sebanyak 216 wajib pajak dengan pengambilannya menggunakan purposive sampling berdasarkan status wajib pajak, wajib pajak efektif dan bidang usaha. Teknik analisis yang digunakan adalah analisis kuantitatif menggunakan Structural Equation Model (SEM – PLS). Hasil penelitian menunjukkan bahwa pemahaman pajak dan whistleblowing system secara langsung berpengaruh terhadap perilaku tax evasion sedangkan nilai kemanfaatan pajak secara langsung berpengaruh terhadap perilaku tax evasion. Reputasi lembaga hanya mampu memoderasi pengaruh pemahaman pajak terhadap perilaku tax evasion.

Item Type:	Thesis (Masters)
Uncontrolled Keywords:	Tax evasion, Perilaku Tax Evasion, Reputasi Kelembagaan, Whistleblowing System, Nilai Kemanfaatan Pajak
Subjects:	H Social Sciences > HB Economic Theory > HB535-551 Interest H Social Sciences > HB Economic Theory > HB71-74 Economics as a science. Relation to other subjects
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Miranda Septy Andini
Date Deposited:	22 Jan 2024 04:03
Last Modified:	22 Jan 2024 04:03
URI:	http://repository.unsri.ac.id/id/eprint/139140

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