CD Skripsi
Pengaruh Pengetahuan, Ketegasan Sanksi Perpajakan, Dan Persepsi Atas Penggunaan Uang Pajak Secara Transparan Terhadap Motivasi Wajib Pajak Dalam Memenuhi Kewajiban Pajak Dengan Kesadaran Sebagai Variabel Moderasi (Studi Empiris Pada Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Yang Terdaftar Di Kpp Pratama Pekanbaru Senapelan Dan Kpp Pratama Pekanbaru Tampan )
This study aimed analyze the influence of knowledge, firmness tax penalties, and perception of tax liability of taxpayers in tax with consciousness as a moderating variable. The population that use in this research are personal tax payers who performs work free in tax service office pratama pekanbaru senapelan and pratama pekanbaru tampan. The sample of this research came from purposive sampling and incidental sampling method with 100 person. sample came from with use slovin‘s formula. Technique used is multiple regression analysis which is prossed with SPSS version 20. The result of this study prove that knowledge not effect on variable motivation to meet obligation of taxpayers with significance value 0,375 > 0,05, but firmness tax penalties and perception of tax liability effect on variable motivation to meet obligation of taxpayers with significance value 0,000 < 0,05, 0,027 < 0,05 and consciousness is moderate the knowledge, firmness tax penalties, and perception of tax liability of motivation to meet obligation of taxpayers with significance value 0,009 < 0,05, 0,016 < 0,05, 0,027 < 0,05 on personal tax payers who performs work free in tax service office pratama pekanbaru senapelan and pratama pekanbaru tampan.Keywords : Knowledge, Firmness Tax Penalties, Perception Of Tax Liability Motivation to Meet Obligation of Taxpayers, Consciousness.
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