PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERATING DI KPP PRATAMA LUBUK PAKAM
| dc.contributor.author | Sianturi, Venessa Inggrid | |
| dc.date.accessioned | 2022-06-29 | |
| dc.date.available | 2022-06-29 | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/105/pengaruh-kesadaran-wajib-pajak-sanksi-perpajakan-dan-pengetahuan-perpajakan-terhadap-kepatuhan-wajib-pajak-dengan-sosialisasi-perpajakan-sebagai-variabel-moderating-di-kpp-pratama-lubuk-pakam | |
| dc.description.abstract | This study aims to determine the Effect of Taxpayer Awareness, Tax Sanctions and Tax Knowledge on Taxpayer Compliance with Tax Socialization as Moderating Variables at KPP Pratama Lubuk Pakam. The sample in this study were 100 individual taxpayers registered at the Lubuk Pakam KPP Pratama. The sampling method is random sampling. The data analysis technique in this study used the classical assumption test and the moderating variable test. The results showed that taxpayer awareness had no significant effect on taxpayer compliance, tax sanctions had a significant effect on taxpayer compliance, and tax knowledge had no significant effect on taxpayer compliance. Tax socialization is able to cannot moderate the relationship between mandatory awareness, tax sanctions and tax knowledge on taxpayer compliance. Keywords: Effect of Taxpayer Awareness, Tax Sanctions, Tax Knowledge,Taxpayer Compliance and Tax Socialization | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Taxation | en_US |
| dc.title | PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERATING DI KPP PRATAMA LUBUK PAKAM | en_US |
| dc.type | Skripsi | en_US |
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