CD Tesis

Determinasi Kepatuhan Wajib Pajak Dengan Kepercayaan Kepada Pemerintah Dan Kondisi Keuangan Sebagai Pemoderasi (Studi Pada Wajib Pajak UMKM Kota Pekanbaru)

---

The Indonesian government has determined the status of a national disaster in the non-natural category for the Corona Virus Disease 2019 (Covid-19) pandemic which has a global impact on the economy. The disruption of the economic sector also has an impact on the taxation sector as a source of state income. So that taxpayer compliance is needed which is one of the factors that support the fulfillment of state revenue targets in Indonesia. One sector that causes economic growth to decline and has an impact on tax revenue in Indonesia is Micro, Small and Medium Enterprises (MSMEs).
This study describes research on Taxpayer Compliance in the Covid-19 pandemic. The factors that can affect taxpayer compliance are tax incentives, procedural justice, trust in the government and financial conditions. The purpose of this study was to determine and analyze: (1) the effect of tax incentives on taxpayer compliance, (2) the effect of procedural justice on taxpayer compliance, (3) the effect of tax incentives on taxpayer compliance with trust in the government as moderating, (4) the effect of tax incentives on taxpayer compliance with financial conditions as moderating, (5) the effect of procedural justice on taxpayer compliance with trust in the government as moderating, and (6) the effect of procedural justice on taxpayer compliance with financial conditions as moderating. This study also uses several theories that can support, namely attribution theory, planned behavior theory and social learning theory.
The population of this study were UMKM taxpayers registered at the KPP Pratama Tampan and Senapelan Pekanbaru. The sampling technique used is incidental sampling and the determination of the number of samples calculated through the slovin formula obtained as many as 100 respondents. The data are collected through questionnaires that handed directly to the respondents and the returned and could be processed was 100 questionnaires. The data analysis technique used is Structural Equation Modeling - Partial Least Square SEM-PLS using WarpPLS 6.0 Software.
Hypothesis testing is carried out in two stages, namely testing the outer model and the inner model. The outer model test was conducted to prove the validity and reliability of all indicators on each variable. While the inner model
xv
test is carried out to test the influence between variables according to the previously established hypothesis. The results showed that 1) tax incentives have an effect on taxpayer compliance of 0.299 with p-value

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

10 07. 222 (0002)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Ilmu Akuntansi., 2022

Deskripsi Fisik

xiv, 181 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

10 07. 222 (0002)

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Akuntansi

Info Detail Spesifik

-

Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar