RUSPITA, PRADITA RISMA (2024) PENGARUH PENGETAHUAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN RELIGIUSITAS SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada UMKM Di KPP Pratama Jakarta-Kalideres). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to analyze the influence of tax knowledge and tax sanctions on taxpayer compliance with religiosity as a moderating variable. The sample used was MSME actors who were at the Jakarta-Kalideres Tax Service Office (KPP) using accidental sampling techniques which obtained as many as 100 respondents. The data analysis techniques used are multiple linear regression and MRA. The data analysis technique uses the Structural Equation Model (SEM) approach using the alternative Partial Least Square (SmartPLS) method. The research results show that: 1) Tax Knowledge has a Positive Influence on Taxpayer Compliance, 2) Tax Sanctions have a Positive Influence on Taxpayer Compliance, 3) Religiosity is Able to Moderate the Effect of Tax Knowledge on Taxpayer Compliance, 4) Religiosity is Able to Moderate the Effect of Tax Sanctions on Mandatory Compliance Tax. Keywords: Tax Knowledge, Tax Sanctions, Religiosity, Taxpayer Compliance Penelitian ini bertujuan ini menganalisis bagaimana pengaruh pengetahuan perpajakan dan sanksi perpajakan terhadap kepatuhan wajib pajak dengan religiusitas sebagai variabel pemoderasi. Sampel yang digunakan adalah pelaku UMKM yang berada di Kantor Pelayanan Pajak (KPP) Jakarta-Kalideres dengan menggunakan teknik accidental sampling yang diperoleh sebanyak 100 responden. Teknik analisis data yang digunakan adalan regresi linear berganda dan MRA. teknik analisis data menggunakan pendekatan Structural Equation Model (SEM) dengan menggunakan metode alternatif Partial Least Square (SmartPLS). Hasil penelitian bahwa : 1) Pengetahuan Perpajakan Berpengaruh Positif Terhadap Kepatuhan Wajib Pajak, 2) Sanksi Perpajakan Berpengaruh Positif Terhadap Kepatuahan Wajib Pajak, 3) Religiusitas Mampu Memoderasi Pengaruh Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak, 4) Religiusitas Mampu Memoderasi Pengaruh Sanki Perpajakan Terhadap Kepatuhan Wajib Pajak. Kata Kunci: Pengetahuan Perpajakan, Sanksi Perpajakan, Religiusitas, Kepatuhan Wajib Pajak
| Item Type: | Thesis (S1) |
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| Call Number CD: | FE/AK. 24 159 |
| Call Number: | SE/32/24/099 |
| NIM/NIDN Creators: | 43220010021 |
| Uncontrolled Keywords: | Pengetahuan Perpajakan, Sanksi Perpajakan, Religiusitas, Kepatuhan Wajib Pajak |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 340 Law/Ilmu Hukum > 343 Military, Defense, Public Property, Public Finance, Tax, Trade (Commerce), Industrial Law/Militer, Pertahanan, Properti Publik, Keuangan Publik, Perpajakan, Perdagangan (Perdagangan), Hukum Industri 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: | 19 Jul 2024 07:39 |
| Last Modified: | 19 Jul 2024 07:39 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/89650 |
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