CD Skripsi
Pengaruh Digitalisasi Pajak, Pengetahuan Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Wajib Pajak Sebagai Variabel Mediasi
This study aims to examine the effect of tax digitalization, tax knowledge and tax sanctions on individual taxpayer compliance with taxpayer awareness as a mediating variable. In determining the sample, this study used the Slovin formula, obtained 100 respondents from questionnaires distributed offline with the data analysis tool SmartPLS 4.0 software. The results of this study indicate that tax digitalizationtax and tax sanctions do not significantly influence taxpayer compliance. Meanwhile, tax knowledge and taxpayer awareness has a significant and positive effect on taxpayer compliance. Tax digitalization do not significantly influence taxpayer awareness. Tax knowledge and tax sanctions has a significant and positive effect on taxpayer awareness. Tax digitalization do not significantly influence taxpayer compliance throuhg taxpayer awareness. Meanwhile, tax knowledge and tax sanctions has a significant and positive effect on taxpayer compliance through taxpayer awareness.
Keyword: Tax Digitalization, Tax Knowledge, Tax Sanctions, Taxpayer Awareness, Taxpayer Compliance.
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