INDRI, MUKTIASIH (2024) PENGARUH PEMAHAMAN PERPAJAKAN DAN MORAL WAJIB PAJAK TERHADAP KEPATUHAN PAJAK DENGAN KESADARAN PAJAK SEBAGAI VARIABEL MODERASI (Studi Pada Wajib Pajak Badan Perusahaan Jasa Pengiriman di Jakarta). S2 thesis, Universitas Mercu Buana - Menteng.
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Abstract
Pemahaman perpajakan dapat membantu wajib pajak memenuhi kewajiban, sedangkan moral wajib pajak berkaitan dengan keyakinan etis yang mendorong kepatuhan. Kesadaran pajak melibatkan pengakuan individu atas tanggung jawab pajak mereka. Studi kuantitatif ini menggunakan pendekatan survei, mengumpulkan data melalui kuesioner dari 103 wajib pajak badan usaha di perusahaan jasa pengiriman Jakarta. Data dianalisis menggunakan metode Partial Least Squares (PLS). Pemahaman perpajakan berdampak positif terhadap kepatuhan pajak, sedangkan moral wajib pajak tidak memiliki pengaruh yang signifikan. Kesadaran pajak melemahkan hubungan antara pemahaman perpajakan dan kepatuhan tetapi tidak secara signifikan memoderasi dampak moral wajib pajak terhadap kepatuhan. Selain itu, kesadaran pajak mempengaruhi kepatuhan secara negatif, karena wajib pajak yang lebih sadar dapat menjadi kritis terhadap sistem pajak. Sebagai hasil dari studi ini, wajib pajak dengan pemahaman perpajakan yang lebih baik lebih patuh. Moral wajib pajak saja tidak cukup untuk mendorong kepatuhan, dengan faktor-faktor seperti pemahaman dan kesadaran memainkan peran yang lebih dominan. Sementara kesadaran pajak memoderasi pengaruh pemahaman perpajakan terhadap kepatuhan, hal itu tidak memoderasi pengaruh moral wajib pajak. Kesadaran yang tinggi dapat menyebabkan kritik yang lebih besar terhadap sistem pajak, mengurangi kepatuhan. Tax understanding can help taxpayers fulfill their obligations, while taxpayer morale relates to ethical beliefs that drive compliance. Tax awareness involves individuals' recognition of their tax responsibilities. This quantitative study used a survey approach, collecting data through questionnaires from 103 corporate taxpayers in a delivery service company in Jakarta. Data were analyzed using the Partial Least Squares (PLS) method. Tax understanding has a positive impact on tax compliance, while taxpayer morale has no significant effect. Tax awareness weakens the relationship between tax understanding and compliance but does not significantly moderate the impact of taxpayer morale on compliance. In addition, tax awareness negatively affects compliance, as taxpayers who are more aware can be critical of the tax system. As a result of this study, taxpayers with better tax understanding are more compliant. Tax morale alone is not enough to drive compliance, with factors such as understanding and awareness playing a more dominant role. While tax awareness moderates the effect of tax understanding on compliance, it does not moderate the effect of taxpayer morale. High awareness can lead to greater criticism of the tax system, reducing compliance.
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55522120016 |
| Uncontrolled Keywords: | pemahaman perpajakan, moral wajib pajak, kesadaran pajak, kepatuhan Pajak, perusahaan jasa pengiriman, Jakarta. tax understanding, taxpayer morale, tax awareness, tax compliance, delivery service company, Jakarta. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | SUTRA DEWANGGA |
| Date Deposited: | 10 Mar 2025 03:09 |
| Last Modified: | 10 Mar 2025 03:09 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/94772 |
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