CD Skripsi
Tingkat Kepatuhan Social Media Influencer Dalam Memenuhi Kewajiban Pajak Penghasilannya Yang Di Pengaruhi Oleh Pengetahuan Perpajakan, Sanksi Pajak Dan Kualitas Pelayanan Perpajakan Di Provinsi Riau
ABSTRACT
This study aims to examine and analyze the effect of taxation knowledge on tax compliance social media influencer taxpayer in Riau province.
The population in this study are social media influencers in Riau province.
The sample in this study was 85 social media influencer accounts in Riau province in accordance with predetermined criteria. The data used in this study is primary data using a questionnaire as a data collection tool. The questionnaires were tested for validity and reliability before collecting research data. The data analysis technique in this study uses the classical assumption test, multiple linear regression analysis, and hypothesis testing with the help of the SPSS version 26.0 application.
The results of this study indicate that the variables of tax knowledge, tax sanctions, tax service quality have a positive and significant effect on taxpayer compliance with Social Media Influencers in Riau province.
Keywords: Taxpayer Compliance Tax Knowledge, Tax Sanctions, Tax Service
Quality, Social Media Influencers.
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