PENGARUH PEMERIKSAAN PAJAK, KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA WAJIB PAJAK KPP PRATAMA PALEMBANG SEBERANG ULU)

BAROKA, VISCA REGITA and Mukhtaruddin, Mukhtaruddin and Hidayat, Muhammad (2022) PENGARUH PEMERIKSAAN PAJAK, KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA WAJIB PAJAK KPP PRATAMA PALEMBANG SEBERANG ULU). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this research was to determine the effect of tax audits, taxpayer awareness and tax knowledge on individual taxpayer compliance with tax sanctions as moderating variable. This research uses primary data in the form of distributing questionnaires to individual taxpayers at KPP Pratama PalembangSeberangUlu. Based on accidental sampling method, obtained as many as 398 individual taxpayers. Analysis of the data used is multiple linier regression and Moderating Regression Analysis (MRA) using the SPSS version 26. The results of research indicated that tax audits has a positive effect on taxpayer compliance, while taxpayer awareness and knowledge of taxation have no effect on individual taxpayer compliance and tax sanctions have not been able to moderate the relationship between tax audits, taxpayer awareness and tax knowledge on individual taxpayer compliance.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Tax Audit, Taxpayer Awareness, Tax Knowledge, Tax Sanctions, Individual Taxpayer Compliance
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Visca Regita Baroka
Date Deposited:	27 May 2022 08:30
Last Modified:	27 May 2022 08:30
URI:	http://repository.unsri.ac.id/id/eprint/70664

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