ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulPengaruh Tarif Pajak, Mekanisme Pembayaran Pajak, Dan Kesadaran Membayar Pajak Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Pajak Sebagai Variabel Moderating (Studi Pada Wajib Pajak UMKM Di Kelurahan Tondo) |
| Nama: SRI ERLIANI WAHYUNINGSIH |
| Tahun: 2022 |
| Abstrak Sri Erliani Wahyuningsih, C 301 18 034. "The Influence of Tax Rates, Tax Payment Mechanisms, and Tax Awareness on Taxpayer Compliance with Tax Sanctions as Moderating Variables (Study on Micro Small and Medium Enterprises Taxpayers in Tondo Village)." Was guided Ni Made Suwitri Parwati and Tenripada. This study aims to examine and analyze the effect of tax rates, tax payment mechanisms, and awareness of paying taxes on taxpayer compliance with tax sanctions as a moderating variable. The population in this study were 93 taxpayers. Determination of the sample using simple random sampling technique so that a sample of 88 taxpayers can be drawn. Data collection using a questionnaire given to taxpayers in Tondo Village. Data analysis was carried out in three stages, namely testing the outer model, testing the inner model, and testing the hypothesis. The data collected was processed using the WarpPLS version 7 software program. The results showed that tax rates, tax payment mechanisms, and awareness of paying taxes had a positive and significant effect partially on taxpayer compliance, tax sanctions strengthened the effect of tax rates on taxpayer compliance, and tax sanctions strengthen the effect of tax payment mechanisms on taxpayer compliance, but tax sanctions do not strengthen the effect of paying tax awareness on taxpayer compliance. Keywords : Tax Rates, Tax Payment Mechanism, Tax Awareness, Tax Sanctions |