Skripsi

PENGARUH PEMERIKSAAN PAJAK, KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA WAJIB PAJAK KPP PRATAMA PALEMBANG SEBERANG ULU)

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Penilaian

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The purpose of this research was to determine the effect of tax audits, taxpayer awareness and tax knowledge on individual taxpayer compliance with tax sanctions as moderating variable. This research uses primary data in the form of distributing questionnaires to individual taxpayers at KPP Pratama PalembangSeberangUlu. Based on accidental sampling method, obtained as many as 398 individual taxpayers. Analysis of the data used is multiple linier regression and Moderating Regression Analysis (MRA) using the SPSS version 26. The results of research indicated that tax audits has a positive effect on taxpayer compliance, while taxpayer awareness and knowledge of taxation have no effect on individual taxpayer compliance and tax sanctions have not been able to moderate the relationship between tax audits, taxpayer awareness and tax knowledge on individual taxpayer compliance.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207001171	T70664	T706642022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T706642022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xviii, 71 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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