PENGARUH SISTEM ADMINISTRASI PAJAK MODERN, PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING DI KPP PRATAMA MEDAN TIMUR
| dc.contributor.author | Arifin, Jihan Syahira | |
| dc.date.accessioned | 2022-06-30 | |
| dc.date.available | 2022-06-30 | |
| dc.date.issued | 2020 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/152/pengaruh-sistem-administrasi-pajak-modern-pengetahuan-pajak-dan-sanksi-pajak-terhadap-kepatuhan-wajib-pajak-dengan-kesadaran-wajib-pajak-sebagai-variabel-intervening-di-kpp-pratama-medan-timur | |
| dc.description.abstract | This study aims to determine the effect of modern tax administration systems, tax knowledge and tax penalties on taxpayer compliance with taxpayer awareness as an intervening variable in KPP Pratama Medan Timur. The sample in this study were 100 individual taxpayers who were registered at KPP Pratama Medan Timur. The data analysis technique used is path analysis. The results of this study indicate that the modern tax administration system, tax knowledge and tax sanctions have an effect on taxpayer awareness. Modern tax administration system, tax knowledge and tax sanctions have an effect on taxpayer compliance. Indirectly, the modern tax administration system, tax knowledge and tax sanctions affect taxpayer compliance through taxpayer awareness. Keywords: Modern Tax Administration System, Tax Knowledge, Tax Sanctions, Taxpayer Awareness and Taxpayer Compliance | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Taxation | en_US |
| dc.title | PENGARUH SISTEM ADMINISTRASI PAJAK MODERN, PENGETAHUAN PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING DI KPP PRATAMA MEDAN TIMUR | en_US |
| dc.type | Skripsi | en_US |
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