ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, PEMAHAMAN PERATURAN PERPAJAKAN, DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA PEKALONGAN DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL MODERASI
STUDI KASUS WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR PADA KPP PRATAMA PEKALONGAN
Keywords:
Taxpayer Compliance, tax knowledge, tax sanctions, tax socialization, understanding of tax regulationsAbstract
This study aims to analyze the effect of Tax Socialization, Understanding of Tax Regulations, and Tax Knowledge on Taxpayer Compliance at Pekalongan Pratama Tax Office with Tax Sanctions as a Moderating Variable (Case Study of Individual Taxpayers registered at Pekalongan Pratama Tax Office). Sampling using random sampling technique, where the sample is determined using the slovin formula which produces a sample of 100. For collecting respondent data, namely by distributing questionnaires with a Likert scale. This study uses multiple linear regression analysis method which is processed using the SPSS version 20 application program. Testing in this study uses instrument testing, classical assumption testing, model feasibility testing, MRA (Moderated Regression Analysis) testing and hypothesis testing. The results of this study indicate that the variables Understanding of Tax Regulations and Tax Knowledge have a positive effect on Taxpayer Compliance, while the variable Tax Socialization does not have a positive effect on Taxpayer Compliance. Tax sanctions cannot strengthen the relationship between Tax Socialization, Understanding of Tax Regulations and Tax Knowledge towards Taxpayer Compliance.
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