Image of Pengaruh Persepsi Atas Efektifitas Sistem Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderating (Studi Empiris Pada Wp Op Non Karyawan Di Kpp Pratama Tampan Pekabaru)
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Pengaruh Persepsi Atas Efektifitas Sistem Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderating (Studi Empiris Pada Wp Op Non Karyawan Di Kpp Pratama Tampan Pekabaru)

This research aims to examine the effect of perceptions of the
effectiveness of the tax system and tax sanctions on individual taxpayer
compliance with taxpayer awareness as a moderating variable (empirical study of
non-employee taxpayers at KPP Pratama Tampan Pekanbaru). The population in
this study were non-employee taxpayers at KPP Pratama Tampan Pekanbaru. The
sampling technique used accidental 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 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 moderation testing with the moderated
regression analysis approach. Multiple linear regression analysis was conducted to
examine the effect of perceptions of the effectiveness of the taxation system and
tax sanctions on taxpayer compliance. Moderated regression analysis was
conducted to test taxpayer awareness as a moderating variable on the effect of
perceived effectiveness of the tax system on taxpayer compliance and the effect of
tax sanctions on taxpayer compliance.
The results showed that the perception of the effectiveness of the
taxation system and tax sanctions had a positive effect on taxpayer compliance
either partially or simultaneously. Analysis of moderating variables with the
moderated regression analysis approach shows that taxpayer awareness is able to
moderate the relationship between the perception of the effectiveness of the
taxation system on taxpayer compliance and tax sanctions on taxpayer
compliance.
Keywords: perceived effectiveness, tax sanctions, taxpayer compliance, taxpayer
awareness

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 121 (0080)
02 03. 121 (0080)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 121 (0080)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis - Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 121 (0080)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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