| dc.contributor.author | M. RAFAIZ AKBAR | |
| dc.date.accessioned | 2024-11-11 | |
| dc.date.available | 2024-11-11 | |
| dc.date.issued | 2022 | |
| dc.identifier.uri |
https://repositori.unhar.ac.id/handle/1328/pengaruh-penerapan-sistem-e-filling-pengetahuan-perpajakan-dan-sanksi-perpajakan-terhadap-kepatuhan-wajib-pajak-dengan-sosialisasi-perpajakan-sebagai-variabel-moderasi-di-kpp-pratama-medan-petisah
| |
| dc.description.abstract |
This study aims to determine the relationship or influence of the implementation of the e-filling system, knowledge of taxation and tax sanctions on taxpayer compliance with taxation socialization as a moderating variable at KPP Pratama Medan Petisah. The associative approach is used to observe the form of influence between two or more variables, and a theory will be built that has a function to explain and control the existing symptoms. In this study, the entire population was sampled, namely 100 people or taxpayers registered at KPP Pratama Medan Petisah. The data analysis technique used in this research is multiple linear regression and moderation regression.
The results of this study indicate that the implementation of the e-filling system has a positive and significant effect on taxpayer compliance. Tax knowledge is positive and significant on taxpayer compliance. Tax sanctions have a positive and significant effect on taxpayer compliance. The socialization of each taxation cannot moderate the effect of the implementation of the e-filling system, taxation and taxation on taxpayer compliance. | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN | en_US |
| dc.title | PENGARUH PENERAPAN SISTEM E-FILLING, PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI DI KPP PRATAMA MEDAN PETISAH | en_US |
| dc.type | Skripsi | en_US |
