CD Tesis

Faktor-Faktor Yang Mempengaruhi Kemauan Membayar Pajak, Kesadaran Membayar Pajak Sebagai Variabel Intervening

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This study aims to analyse factors that Effect of Tax Paying willingness, Tax Paying Awareness as Intervening Variables.The population of this study are corporate tax payers at Directorate General of Taxes in Dumai which is equal to 3,068 and Directorate General of Taxes in Kuala Tungkal Jambi which is equal to 2.104.Determination of research samples based on Slovin method, total sample are 197 respondents. Questionnaire return rate is 95%. The questionnaire used was 187 questionnaires. Data analysis method uses warp PLS 5.0.
The results of the study indicate that knowledge and understanding of tax regulations and financial conditions affect the tax paying awareness. Knowledge and understanding of tax regulations and tax socialization affect the tax paying willingness. Tax paying awareness mediates the relationship between financial conditions and tax paying willingness. And tax paying awareness affects the tax paying willingness.

Keywords: Knowledge of Taxation, Tax Dissemination, Financial Conditions, Effectiveness of Taxation Systems, Awareness and Willingness

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0004)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiv, 175 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0004)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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