DETERMINASI KEMAUAN WAJIB PAJAK UMKM UNTUK MEMBAYAR PAJAK SETELAH DIBERLAKUKANNYA PERATURAN PEMERINTAH NO. 23 TAHUN 2018 DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING PADA KPP PRATAMA MEDAN POLONIA

dc.contributor.authorSari,Indah Permata
dc.date.accessioned2022-07-04
dc.date.available2022-07-04
dc.date.issued2019
dc.identifier.uri https://repositori.unhar.ac.id/handle/200/determinasi-kemauan-wajib-pajak-umkm-untuk-membayar-pajak-setelah-diberlakukannya-peraturan-pemerintah-no-23-tahun-2018-dengan-kesadaran-wajib-pajak-sebagai-variabel-intervening-pada-kpp-pratama-medan-polonia
dc.description.abstract The purpose of this study was to determine the effect of tax knowledge and tax socialization on taxpayers’ willingness with taxpayer awareness as a variable intervention. This type of research is associative, with the main data using a list of questions. The population of this research is taxpayers at KPP Pratama Medan Polonia. Data analysis technique using the Sobel Test, classiccal assumptions, path analysis and hypothesis test. Based on the results of the study, showed that in part the taxation on knowledge with the coefficient value of tcount>ttable (3,425>0,1984) in the interests of 0,001<0,05, the socialization of taxation with the value of the coefficient of tcount>ttable (8,038>0,1984) in the interests 0,000<0,05 has an important effect on awareness of taxpayers. This means that good knowledge and socialization can affect taxpayer awareness. Knowledge of taxation with the coefficien value of tcount>ttable (2,855>0,1985) in the interests of 0,005<0,05 has an important effect on the taxpayer’s willingness, while taxation socialization with the value of tcount0,05 does not have an important effect on the taxpayer’s will. Awareness of the texpayer mediates the influence of tax knowledge and tax socialization on the taxpayer’s willingness with the coefficient value of tcount>ttable with a value of 5,708>0,1985 on the interests of 0,000<0,05. This means that with the awareness of taxpayers can affect tax knowledge and tax socialization of taxpayers’ willingness to pay taxes. Knowledge of taxation and taxation socialization simultaneously have a very important influence on the awereness of taxpayers and the taxpayer’s willingness at KPP Pratama Medan Polonia. In determining the coefficient, the adjusted R square (R2) coefficient value is 0,641, this shows that the taxpayer’s willingness in KPP Pratama Medan Polonia can be explained by tax knowledge, tax socialization and taxpayer awareness of 64,1% and the rest 35,9% can be explained by other variable. The purpose of this study was to determine the effect of tax knowledge and tax socialization on taxpayers’ willingness with taxpayer awareness as a variable intervention. This type of research is associative, with the main data using a list of questions. The population of this research is taxpayers at KPP Pratama Medan Polonia. Data analysis technique using the Sobel Test, classiccal assumptions, path analysis and hypothesis test. Based on the results of the study, showed that in part the taxation on knowledge with the coefficient value of tcount>ttable (3,425>0,1984) in the interests of 0,001<0,05, the socialization of taxation with the value of the coefficient of tcount>ttable (8,038>0,1984) in the interests 0,000<0,05 has an important effect on awareness of taxpayers. This means that good knowledge and socialization can affect taxpayer awareness. Knowledge of taxation with the coefficien value of tcount>ttable (2,855>0,1985) in the interests of 0,005<0,05 has an important effect on the taxpayer’s willingness, while taxation socialization with the value of tcount0,05 does not have an important effect on the taxpayer’s will. Awareness of the texpayer mediates the influence of tax knowledge and tax socialization on the taxpayer’s willingness with the coefficient value of tcount>ttable with a value of 5,708>0,1985 on the interests of 0,000<0,05. This means that with the awareness of taxpayers can affect tax knowledge and tax socialization of taxpayers’ willingness to pay taxes. Knowledge of taxation and taxation socialization simultaneously have a very important influence on the awereness of taxpayers and the taxpayer’s willingness at KPP Pratama Medan Polonia. In determining the coefficient, the adjusted R square (R2) coefficient value is 0,641, this shows that the taxpayer’s willingness in KPP Pratama Medan Polonia can be explained by tax knowledge, tax socialization and taxpayer awareness of 64,1% and the rest 35,9% can be explained by other variable. en_US
dc.language.isoenen_US
dc.publisherUniversitas Harapan Medanen_US
dc.subjectTaxationen_US
dc.titleDETERMINASI KEMAUAN WAJIB PAJAK UMKM UNTUK MEMBAYAR PAJAK SETELAH DIBERLAKUKANNYA PERATURAN PEMERINTAH NO. 23 TAHUN 2018 DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING PADA KPP PRATAMA MEDAN POLONIAen_US
dc.typeSkripsien_US


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