PENGARUH TAX AWARENESS DAN SOCIAL MEDIA PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN COST COMPLIANCE SEBAGAI VARIABEL MODERASI (Studi Kasus Followers Instagram @pajakkalideres)

HAMIDA, SALSADILLA (2025) PENGARUH TAX AWARENESS DAN SOCIAL MEDIA PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN COST COMPLIANCE SEBAGAI VARIABEL MODERASI (Studi Kasus Followers Instagram @pajakkalideres). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect of tax awareness and tax social media on taxpayer compliance with cost compliance as a moderating variable. The sample in this study amounted to 100 taxpayers following Instagram @pajakkalideres. Sampling in this study researchers used non-probability sampling techniques with an accidental sampling approach. The data used in this study are primary data, namely the type of research data obtained from the first source, in this study the data was collected by questionnaire and analyzed using multiple linear regression analysis and Moderated Regression Analysis. The results found that significantly Tax Awareness has a positive effect on taxpayer compliance and tax social media has a positive effect on taxpayer compliance. Meanwhile, cost compliance is unable to moderate the effect of tax awareness and tax social media on taxpayer compliance. Keywords: Tax Awareness, Social Media Tax, Cost Compliance, Taxpayer compliance, Instagram followers, Taxpayers Penelitian ini memiliki tujuan untuk menguji pengaruh tax awareness dan social media pajak terhadap kepatuhan wajib pajak dengan cost compliance sebagai variabel pemoderasi. Sampel dalam penelitian ini berjumlah 100 Wajib Pajak followers instagram @pajakkalideres. Pengambilan sampel pada penelitian ini peneliti menggunakan teknik non-probability sampling dengan pendekatan accidental sampling. Data yang digunakan dalam penelitian ini adalah data primer yaitu jenis data penelitian yang diperoleh dari sumber pertama, dalam penelitian ini data dikumpulkan dengan kuesioner dan dianalisis menggunakan analisis regresi linear berganda dan Moderated Regression Analysis. Ditemukan hasil bahwa secara signifikan Tax Awareness berpengaruh positif terhadap kepatuhan wajib pajak dan social media pajak berpengaruh positif terhadap kepatuhan wajib pajak. Sedangkan cost compliance tidak mampu memoderasi pengaruh tax awareness maupun social media pajak terhadap kepatuhan wajib pajak. Kata kunci : Tax Awareness, Social Media Pajak, Cost Compliance, Kepatuhan wajib pajak, Followers Instagram, Wajib pajak

Item Type:	Thesis (S1)
Call Number CD:	FE/AK. 25 285
NIM/NIDN Creators:	43221010133
Uncontrolled Keywords:	Tax Awareness, Social Media Pajak, Cost Compliance, Kepatuhan wajib pajak, Followers Instagram, Wajib pajak
Subjects:	000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 006 Special Computer Methods/Metode Komputer Tertentu > 006.7 Multimedia Systems/Sistem-sistem Multimedia > 006.75 Social Multimedia/Multimedia Social 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 006 Special Computer Methods/Metode Komputer Tertentu > 006.7 Multimedia Systems/Sistem-sistem Multimedia > 006.75 Social Multimedia/Multimedia Social > 006.754 Online Social Network/Situs Jejaring Sosial, Sosial Media 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.46 Tax Accounting/Akuntansi Pajak
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	khalimah
Date Deposited:	28 Oct 2025 01:13
Last Modified:	28 Oct 2025 01:13
URI:	http://repository.mercubuana.ac.id/id/eprint/99870

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