Image of Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Kesadaran Pajak Terhadap Kepatuhan Pajak Dengan Sosialisasi Pajak Sebagai Variabel Moderasi (Studi Kasus Pada UMKM Di Kabupaten Sukoharjo)

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Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Kesadaran Pajak Terhadap Kepatuhan Pajak Dengan Sosialisasi Pajak Sebagai Variabel Moderasi (Studi Kasus Pada UMKM Di Kabupaten Sukoharjo)

ABSTRACT

This research was conducted due to the findings of several cases related to
tax non-compliance in Sukoharjo Regency. As one of the regions experiencing rapid
development, Sukoharjo Regency has become an economic support area with the
second-highest achievement in tax realization in the Solo Raya area. The purpose
of this research is to examine the influence of tax knowledge, tax sanctions, and tax
awareness on tax compliance with tax socialization as a moderating variable (a
case study on MSMEs in Sukoharjo Regency).
The research is designed as a quantitative study using primary data sources
in the form of questionnaires. The additional necessary information is obtained
through two approaches: field research and literature review. The population
consists of MSMEs taxpayers in Sukoharjo Regency. The sampling technique used
is simple random sampling, which involves 100 respondents. The data analysis
technique used is moderation regression analysis.
The result of this research can be concluded that tax knowledge has a
positive effect on tax compliance, tax penalties do not effect tax compliance, tax
awareness has a positive effect on tax compliance, tax socialization strengthens the
impact of tax knowledge on tax compliance, tax socialization does not moderate the
effect of tax penalties on tax compliance, tax socialization weakens the impact of
tax awareness on tax compliance.
Keyword: Tax Knowledge, Tax Sanction, Tax Awareness, Tax Socialization, Tax

Compliance

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 MISS p 24
Penerbit
SUKOHARJO : Akuntansi Syariah_UIN RM Said.,
Deskripsi Fisik
21 cm, 125 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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