CD Skripsi
Pengaruh Keadilan Dan Moral Pajak Terhadap Kepatuhan Wajib Pajak Umkm Dengan Trust Sebagai Variabel Moderasi (Studi Pada Wajib Pajak Umkm Di Kpp Pratama Pekanbaru Senapelan)
This study aims to examine and analyze: (1) the effect of tax justice and morals on taxpayer compliance, (2) the effect of tax justice and morale on taxpayer compliance with trust as a moderation variable. The population in this study is MSME Taxpayers registered at the Pekanbaru Senapelan Pratama Tax Service Office. In this study, a sample of 407 respondents was selected using the accidental sampling method. This study used primary data by distributing questionnaires. The analysis method used in this study is SEM-Partial Least Square (PLS). The analysis tool used in this study is Warp- Partial Least Square (PLS) version 7.0. The results of this study show that: (1) tax fairness and morale have a positive effect on taxpayer compliance with significant levels of
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