CD Skripsi

Pengaruh Sosialisasi, Pengetahuan Perpajakan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening(Studi Empiris Pada Wajib Pajak Orang Pribadi Di Kpp Pratama Pekanbaru Senapelan)

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This study aims to determine and analyze the influence of socialization, knowledge of taxation and tax penalties on tax compliance by tax payers awareness as an intervening variable. The research data was obtained from questionnaires distributed to the taxpayer by purposive sampling method.
This study population is an individual taxpayer who SPT in directly KPPSenapelanPekanbaru. The sample used in this study were 100 respondents. The analytical method used for testing the hypothesis is based SEM equation model variants with the help of PLS software version 3.0.
Based on the results of hypothesis testing found that socialization taxation significant impact on the awareness of taxpayers, tax knowledge significantly influence the consciousness of taxpayers, tax penalties significantly influence the consciousness and awareness of tax wajiib taxpayer significant effect on tax compliance. Meanwhile awareness taxpayer can not mediate the relationship socialization taxation on tax compliance, awareness taxpayer can not mediate the relationship of knowledge of taxation on tax compliance, awareness taxpayers also can not mediate the relationship of tax penalties on tax compliance. Wherein each socializing influence, knowledge of taxation, tax sanctions against mandatory awareness and consciousness of taxpayers on tax compliance by 3,586; 2.218; 2.162; and 2,265. While major socializing influence of taxation on tax compliance through taxpayer awareness, the effect of tax knowledge on tax compliance through taxpayer awareness and influence of the tax penalties on tax compliance through taxpayer awareness is 1.869; 1.511; and 1,491. With a significance level α = 0.05
Keyword: Socialization, Knowledge of Tax Laws, Tax Penalties, Awareness Tax Payer and Tax Compliance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 116 (0102)

Penerbit

Pekanbaru : Universitas Riau - Fakultas Ekonomi - Akuntansi., 2016

Deskripsi Fisik

xi, 121 hlm.: ill.; 29 cm

Bahasa

ISBN/ISSN

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Klasifikasi

02 03. 116 (0102)

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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