CD Skripsi

Pengaruh Insentif Pajak Dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Resiko Sebagai Variabel Moderasi Pada Wajib Pajak Umkm Kuliner Di Kpp Pratama Pekanbaru Senapelan Selama Pandemi Covid 19

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ABSTRACT
This study aims to find empirical evidence related to the effect of tax incentives and understanding of tax regulations on taxpayer compliance with risk preference as a moderating variable for Culinary MSME taxpayers at Kpp Pratama Pekanbaru.
The population of this study is MSMEs registered at KPP Pratama Senapelan. The sample of this study was selected using the purposive sampling method, the determination of the sample had been determined in advance based on the criteria. Hypothesis testing is done with the help of statistical test tools pls.
The results of this study indicate that tax incentives have no effect on taxpayer compliance but understanding of tax regulations affects taxpayer compliance and risk preferences moderate the independent variables.
Keywords: Tax Incentives, Understanding of Tax Regulations, Tax payer Compliance, Risk Preference

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1802124658

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2022

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1802124658

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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