Image of Pengaruh Sanksi Pajak Dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak Sebagai Variabel Intervening (Studi Empiris Pada Pengusaha Umkm Di Kpp Pratama Pekanbaru Tampan)
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Pengaruh Sanksi Pajak Dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak Sebagai Variabel Intervening (Studi Empiris Pada Pengusaha Umkm Di Kpp Pratama Pekanbaru Tampan)

ABSTRACT
This study aims to examine and analyze: (1) the effect of tax sanctions and
tax incentives on taxpayer compliance, (2) the effect of tax sanctions and tax
incentives on taxpayer awareness, (3) the effect of taxpayer awareness on
taxpayer compliance, and (4) the effect of tax sanctions and tax incentives on
taxpayer compliance through taxpayer awareness as an Intervening Variable.
The population in this study were MSME taxpayers registered at the
Pekanbaru Tampan Tax Service Office. In this study, the sample obtained was 385
respondents who were obtained 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) version 7.0.
The results of this study indicate that: (1) tax sanctions and tax incentives
have a positive effect on taxpayer compliance with a significant level of

Ketersediaan
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Perpustakaan Universitas Riau 1802110406
1802110406
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
1802110406
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis–Akuntansi.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
1802110406
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
Versi lain/terkait

Tidak tersedia versi lain

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