Image of Pengaruh Sanksi Perpajakan Dan Sikap Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Persepsi Efektifitas Sistem Perpajakan Sebagai Variabel Moderasi (Studi Empiris Pada Wpop Non Karyawan Di Kpp Pratama Pekanbaru Senapelan)
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Pengaruh Sanksi Perpajakan Dan Sikap Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Persepsi Efektifitas Sistem Perpajakan Sebagai Variabel Moderasi (Studi Empiris Pada Wpop Non Karyawan Di Kpp Pratama Pekanbaru Senapelan)

ABSTRACT
This research aims to examine the effect of tax sanctions and the attitude
of the tax authorities on individual taxpayer compliance with the perception
of the effectiveness of the taxation system as a moderating variable (empirical
study of non-Employee OP taxpayers at KPP Pratama Senapelan Pekanbaru).
Employees at KPP Pratama Senapelan Pekanbaru. The sampling technique used
Convenience Sampling method. The number of samples in this study amounted to
250 taxpayers.
The method of collecting data is using a questionnaire that is distributed
directly to respondents and via google form. The data used in this study are primary
data collected through a questionnaire survey. Data analysis was performed using
multiple linear regression analysis and moderating regression analysis with the
Moderated Regression Analysis (MRA) test approach. Multiple linear regression
analysis was conducted to examine the effect of tax sanctions and the attitude of
the tax authorities on taxpayer compliance. The Moderated Regression Analysis
(MRA) test was conducted to examine the effect of perceived effectiveness of the
taxation system as a moderating variable on the relationship between tax sanctions
on taxpayer compliance and the relationship between the tax authorities' attitude
towards taxpayer compliance.
The results of this study indicate that tax sanctions and the attitude of the
tax authorities have a positive effect on individual taxpayer compliance either partially
or simultaneously. The moderated variable analysis of the Moderated Regression
Analysis (MRA) test shows that the perception of the effectiveness of the
taxation system is able to moderate the relationship between taxation sanctions on
taxpayer compliance and the relationship between the tax authorities' attitude towards
taxpayer compliance.
Keywords: tax sanctions, attitude of tax authorities, taxpayer compliance,
perception of the effectiveness of the tax system

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0079)
02 03. 121 (0079)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 121 (0079)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 121 (0079)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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Tidak tersedia versi lain

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