Image of Moderasi Peran Patriotisme Pada Pengaruh Audit Pajak, Sanksi Pajak, Tarif Pajak Terhadap Kepatuhan Pajak Pada Pelaku UMKM di Kota Surakarta

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Moderasi Peran Patriotisme Pada Pengaruh Audit Pajak, Sanksi Pajak, Tarif Pajak Terhadap Kepatuhan Pajak Pada Pelaku UMKM di Kota Surakarta

ABSTRACT

This study aims to examine the effect of tax audits, tax penalties, tax rates on tax
compliance of MSME actors with moderating variabels of patriotism in Surakarta
City. This research is quantitative research with primary data sources in the form
of questionnaires. The population in this study were all MSME taxpayers in
Surakarta City. The sampling technique in this study used purposive sampling.
The number of samples was 120 MSME taxpayers using the Slovin formula. The
data analysis technique used is Partial Least Squares Structural Equation
Modeling (PLS SEM) analysis technique using Smart PLS 4. The results of this
study indicate that tax audits have a significant positive effect on MSME tax
compliance, while tax sanctions and tax rates have no effect on MSME tax
compliance, and patriotism does not moderate tax audit variabels, tax sanctions,
and tax rates on MSME tax compliance.
Keywords: MSME tax compliance, tax audit, tax sanctions, tax rates, patriotism

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 NIS m 23
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 115 halaman
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2X6.2
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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