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https://repository.uksw.edu//handle/123456789/30843
Title: | Pengaruh Literasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Perpajakan dengan Kesadaran Pajak Sebagai Variabel Pemoderasi |
Authors: | Patricia, Avrillia Phanna |
Keywords: | Literasi Pajak;Sanksi Pajak;Kesadaran Pajak;Kepatuhan Pajak;Tax literacy;sanction tax;tax awareness;tax compliance |
Issue Date: | 27-Jul-2023 |
Abstract: | This study examines the effect of tax literacy, tax sanctions, and tax
awareness moderation on tax compliance for micro, small and medium enterprises
(MSMEs) taxpayers in Salatiga City who earn > 500 million. This research method
uses quantitative methods. The data collection technique was carried out using the
type of primary data obtained from a questionnaire distributed to 34 respondents.
The analysis technique used in this study is moderated regression analysis (MRA).
Based on the results of the study, it shows that: 1) Tax literacy does not affect MSME
tax compliance, 2) Tax sanctions have no effect on MSME tax compliance,
3) Tax awareness does not moderate the effect of tax literacy on MSME tax
compliance, and 4) Tax awareness does not moderate the effect of tax sanctions on
MSME tax compliance. The results of the study are expected to be taken into
consideration in formulating further tax policies. Penelitian ini menguji pengaruh literasi pajak, sanksi pajak, dan moderasi kesadaran pajak terhadap kepatuhan perpajakan bagi wajib pajak usaha mikro kecil dan menengah (UMKM) di Kota Salatiga yang berpenghasilan > 500 juta. Metode penelitian ini menggunakan metode kuantitatif. Teknik pengumpulan data dilakukan dengan menggunakan jenis data primer yang diperoleh dari kuesioner yang disebarkan kepada 34 responden. Teknik analisis yang digunakan dalam peneltian ini adalah moderated regression analysis (MRA). Berdasarkan hasil penelitian menunjukkan bahwa : 1) Literasi pajak tidak berpengaruh terhadap kepatuhan pajak UMKM, 2) Sanksi pajak tidak berpengaruh terhadap kepatuhan pajak UMKM, 3) Kesadaran pajak tidak memoderasi pengaruh literasi pajak terhadap kepatuhan pajak UMKM, dan 4) Kesadaran pajak tidak memoderasi pengaruh sanksi pajak terhadap kepatuhan pajak UMKM. Hasil penelitian diharapkan menjadi pertimbangan dalam memformulasikan kebijakan perpajakan selanjutnya. |
URI: | https://repository.uksw.edu//handle/123456789/30843 |
Appears in Collections: | T1 - Accounting |
Files in This Item:
File | Description | Size | Format | |
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T1_232019196_Judul.pdf | 567.33 kB | Adobe PDF | View/Open | |
T1_232019196_Bab I.pdf Until 9999-01-01 | 199.78 kB | Adobe PDF | View/Open | |
T1_232019196_Bab II.pdf Until 9999-01-01 | 227.34 kB | Adobe PDF | View/Open | |
T1_232019196_Bab III.pdf Until 9999-01-01 | 259.36 kB | Adobe PDF | View/Open | |
T1_232019196_Bab IV.pdf Until 9999-01-01 | 283.45 kB | Adobe PDF | View/Open | |
T1_232019196_Bab V.pdf Until 9999-01-01 | 180 kB | Adobe PDF | View/Open | |
T1_232019196_Daftar Pustaka.pdf | 338.44 kB | Adobe PDF | View/Open | |
T1_232019196_Lampiran.pdf Until 9999-01-01 | 290.33 kB | Adobe PDF | View/Open | |
T1_232019196_Formulir Pernyataan Persetujuan Penyerahan Lisensi Tugas Akhir dan Pilihan Embargo.pdf Restricted Access | 432.99 kB | Adobe PDF | View/Open |
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