Image of Pengaruh Pelayanan Fiskus, Pengetahuan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kondisi Keuangan Dan Preferensi Resiko Wajib Pajak Sebagai Variabel Moderating (Studi Empiris Pada Wajib Pajak Orang Pribadi Di Kota Pekanbaru)
Penanda Bagikan

CD Tesis

Pengaruh Pelayanan Fiskus, Pengetahuan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kondisi Keuangan Dan Preferensi Resiko Wajib Pajak Sebagai Variabel Moderating (Studi Empiris Pada Wajib Pajak Orang Pribadi Di Kota Pekanbaru)

This research aims to examine the effect of tax authorities, tax knowledge and taxpayer awareness on taxpayer compliance with financial conditions and taxpayer risk preferences as a moderating variable (empirical study of individual taxpayers in Pekanbaru city).
The population in this study is the Individual Taxpayer who conducts business activities and free work in Pekanbaru (tax service office (KPP) Pratama Pekanbaru Senapelan and the tax service office (KPP) Pekanbaru Tampan).
The sample in this study is 100 individual taxpayers who carry out business activities and free work in Pekanbaru (tax service office (KPP) Pratama Pekanbaru Senapelan and Pekanbaru Tampan tax service office). Distribution of questionnaires is done by proportional sampling method. The questionnaire distributed was 110, but only 100 could be processed with a response rate of 90.9%. The data analysis technique in this research uses the classic assumption test, and Moderated Regression Analysis (MRA) through SPSS 23.
The results of the testing of the research hypothesis indicate that of the nine hypotheses in this study, there are only 2 hypotheses that are not proven, namely hypothesis 5, namely tax knowledge moderated financial conditions affect taxpayer compliance and hypothesis 7 namely tax service providers moderated tax payer risk preferences influence taxpayer compliance . Meanwhile, 7 more hypotheses have proved to be influential.

Keywords: Taxpayer Compliance, Tax Services, Tax Knowledge,Taxpayer Awareness, Financial Conditions and Taxpayer Risk Preferences

Ketersediaan
#
Perpustakaan Universitas Riau 10 07. 218 (0055)
10 07. 218 (0055)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
10 07. 218 (0055)
Penerbit
Pekanbaru : Universitas Riau – Pascasarjana – Akuntansi.,
Deskripsi Fisik
xiii, 148 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
10 07. 218 (0055)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
PASCASARJANA (MAGISTER) AKUNTANSI
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

Lampiran Berkas
Komentar
Anda harus masuk sebelum memberikan komentar