PENGARUH PERSEPSI ATAS EFEKTIVITAS SISTEM PERPAJAKAN, RELIGIUSITAS DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (STUDI PADA WPOP YANG TERDAFTAR DI KPP PRATAMA MEDAN TIMUR)
| dc.contributor.author | Sembiring, Irhamni Syahfitri | |
| dc.date.accessioned | 2022-06-28 | |
| dc.date.available | 2022-06-28 | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/64/pengaruh-persepsi-atas-efektivitas-sistem-perpajakan-religiusitas-dan-pengetahuan-pajak-terhadap-kepatuhan-wajib-pajak-dengan-kesadaran-wajib-pajak-sebagai-variabel-intervening-studi-pada-wpop-yang-terdaftar-di-kpp-pratama-medan-timur | |
| dc.description.abstract | The purpose of this study was to examine the effect of perception over the effectiveness of a system of taxation, religiousness and tax knowledge on taxpayer compliance with taxpayers awareness as intervening variables in KPP Pratama Medan Timur. Population that used in this research was taxpayers 51.191 a private person that is in KPP Pratama Medan Timur. The sample collection technique with random sampling. Technique of data analysis used path analysis and sobel test. Based on the result of the study showed that the perception of the effectiveness of taxation systems have significant effect on taxpayers awareness. Religiousness have significant effect on taxpayers awareness. Tax knowledge have significant effect on taxpayers awareness. Taxpayers awareness can mediate the perpectual effect over the effectiveness of taxation systems on taxpayers compliance. Taxpayers awareness can mediate the religiousness on taxpayers compliance. And taxpayers awareness can mediate the knowledge taxes on taxpayers compliance. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Pajak, Perpajakan | en_US |
| dc.title | PENGARUH PERSEPSI ATAS EFEKTIVITAS SISTEM PERPAJAKAN, RELIGIUSITAS DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (STUDI PADA WPOP YANG TERDAFTAR DI KPP PRATAMA MEDAN TIMUR) | en_US |
| dc.type | Skripsi | en_US |
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