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PENGARUH KEADILAN DISTRIBUTIF DAN TRUST PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DENGAN KESADARAN SEBAGAI VARIABEL MODERASI (Studi Pada Wajib Pajak UMKM di KPP Pratama Pekanbaru Tampan)

Taxpayer compliance is the most important factor in fulfilling tax obligations for
MSMEs. This amount is reflected in the number of MSME taxpayers who fulfill their tax
obligations. This research aims to find out and analyze whether distributive justice and
trust have an effect on taxpayer compliance and whether awareness moderates the
relationship between distributive justice and tax trust on MSME taxpayer compliance at
KPP Pratama Pekanbaru Tampan. The population in this study were all MSMEs
registered at KPP Pratama Pekanbaru Tampan and the sample in this study was 400
MSMEs with data collection techniques using questionnaires and processed using
WarpPLS 7.0. Based on the results of this research, it can be concluded that distributive
justice and trust influence taxpayer compliance and awareness can moderate
distributive justice and trust on MSME taxpayer compliance.
Keywords: taxpayer compliance, distributive justice, trust, awareness

Ketersediaan
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Perpustakaan Universitas Riau 2002135910
2002135910
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
2002135910
Penerbit
Pekanbaru : Universitas Riau - Fakultas Ekonomi Dan bisnis - akuntansi.,
Deskripsi Fisik
-
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
2002135910
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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