Image of Pengaruh Insentif Pajak Dan Manfaat Pajak Terhadap Kepatuhan Wajib Pajak Umkm Dengan Kesadaran Dan Self Efficacy Sebagai Variabel Moderasi (Studi Pada Wajib Pajak Umkm Di Kpp Pratama Pekanbaru Senapelan)
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Pengaruh Insentif Pajak Dan Manfaat Pajak Terhadap Kepatuhan Wajib Pajak Umkm Dengan Kesadaran Dan Self Efficacy Sebagai Variabel Moderasi (Studi Pada Wajib Pajak Umkm Di Kpp Pratama Pekanbaru Senapelan)

ABSTRACT
This study aims to examine and analyze: (1) the effect of tax incentives and
tax benefits on taxpayer compliance, (2) the effect of tax incentives and tax benefits
on taxpayer compliance with awareness as a moderating variable, and (3) the effect
of incentives taxes and tax benefits on taxpayer compliance with self-efficacy as a
moderating variable.
The population in this study were MSME taxpayers registered at the
Pekanbaru Senapelan Tax Service Office. In this study, the sample obtained was 395
respondents who were selected using the accidental sampling method. This study uses
primary data by distributing questionnaires. The analytical method used in this
research is SEM-Partial Least Square (PLS). The analytical tool used in this
research is Warp-Partial Least Square (PLS) version 7.0.
The results of this study indicate that: (1) tax incentives and tax benefits have
a positive effect on taxpayer compliance with a significant level of

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 122 (0030)
02 03. 122 (0030)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 122 (0030)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
ix, 79 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 03. 122 (0030)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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