CD Skripsi
Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Peran Konsultan Pajak Sebagai Variabel Moderasi (Studi Pada Pengusaha Wajib Pajak Umkm Di Kpp Pratama Senapelan Pekanbaru)
ABSTRACT
This study aims to analyze the effect of tax knowledge and taxpayer awareness on
taxpayer compliance and the effect of tax knowledge and taxpayer awareness on
taxpayer compliance moderated by the role of tax consultants. This research was
conducted on MSME taxpayers registered at KPP Pratama Pekanbaru Senapelan.
The sampling method in this study was accidental sampling, which is a technique
of determining the sample based on chance of the population selected to be a
member of the sample. The population in this study were all MSME taxpayers
registered at KPP Pekanbaru Senapelan, both individuals and entities. The data
used in the study were 380 questionnaires. Data processing is carried out using
the warpPLS 6.0 application by testing the inner and outer models.
The results of this study indicate that: 1) Tax Knowledge has a significant effect
on Taxpayer Compliance with a p-value
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