Image of Pengaruh Praktik Akuntansi, Dan Persepsi Atas Insentif Pajak Terhadap Kepatuhan Wajib Pajak Umkm Pada Masa Pandemi Covid-19 Dengan Pemahaman Teknologi Informasi Sebagai Variabel Moderasi (Studi Empiris Pada Umkm Sektor Kuliner Di Kpp Pratama Pekanbaru Senapelan)
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Pengaruh Praktik Akuntansi, Dan Persepsi Atas Insentif Pajak Terhadap Kepatuhan Wajib Pajak Umkm Pada Masa Pandemi Covid-19 Dengan Pemahaman Teknologi Informasi Sebagai Variabel Moderasi (Studi Empiris Pada Umkm Sektor Kuliner Di Kpp Pratama Pekanbaru Senapelan)

ABSTRACT
The purpose of this study was to examine and analyze: (1) the effect of Accounting
Practice on tax compliance (2) the effect of Perceptions of Tax Incentives on tax
compliance (3) the effect of Accounting Practice on tax compliance with
understanding of technology information as moderating variable, and (4) the
effect Perceptions of Tax Incentives on tax compliance with understanding of
technology information as moderating variable.The population on this study were
Culinary SMEs taxpayers registered at the Pekanbaru Senapelan Tax Service
Office. In this research, a purposive sampling strategy was used to generate a
sample of 397 respondents.. This study uses primary data by distributing
questionnaires. The analytical method used in this research is SEM-Partial Least
Square (PLS) version 7.0. The result of this study indicate that: 1) Accounting
practice has a positive effect on taxpayer compliance with a significant level of

Ketersediaan
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Perpustakaan Universitas Riau 1802111958
1802111958
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1802111958
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
1802111958
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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