CD Skripsi
Pengaruh Informasi Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Pajak Dengan Lingkungan Sebagai Variabel Moderasi Studi Empiris Pada Umkm Makanan Di Kota Pekanbaru)
This research aims to examine the effect of tax information and modenization of
the tax administration system on tax compliance to the entrepreneur of
micro,small,medium entreprise in Pekanbaru city. The data in this study is the
primary data. The population in this study were all the MSME entrepreneurs in
the culinary industry in Pekanbaru City. The sampling method used in this study
incidental method. The sample used in this study were 83 respondents. The
method of data analysisused to test of hypothesis is SEM-PLS using WarpPLS 6.0
Version. The result of this study is showed that tax information and modenization
of the tax administration system had influence on the tax compliance. The
environment could moderate the influence of tax information on tax compliance
and the influence of modenization of the tax administration system on tax
compliance.
Keywords : tax information, modenization of the tax administration system,
environment, tax compliance
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