Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak, Dan Moralitas Pajak Terhad…

This research was conducted because of the low level of tax compliance of MSME actors to fulfill their tax obligations at KPP Pratama Pekanbaru Tampan. This study aims to determine the effect of tax sanctions, taxpayer awareness, and tax morality on taxpayer compliance with religiosity as a moderating variable. This research is a type of quantitative research. The population in this study were …