PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL MODERATING PADA KPP PRATAMA MEDAN BELAWAN
| dc.contributor.author | Hardiyanti, Tia | |
| dc.date.accessioned | 2022-07-05 | |
| dc.date.available | 2022-07-05 | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/208/pengaruh-kesadaran-wajib-pajak-dan-pengetahuan-pajak-terhadap-kepatuhan-wajib-pajak-dengan-sanksi-perpajakan-sebagai-variabel-moderating-pada-kpp-pratama-medan-belawan | |
| dc.description.abstract | This study aims to determine the effect of taxpayers awareness , tax knowledge on taxpayers compliance with tax sanctions as moderating variables in KPP Pratama Medan Belawan. The sampling method was randome sampling by gathering information from members of the population who are agree to provide information and to obtain a number of basic information quickly and efficiently. The sample in this study was 100 individual taxpayers registered in KPP Pratama Medan Belawan. Data analysis techniques used are multiple linear regression and residual tests. The results showed that partially taxpayer awareness had a significant effect on taxpayers compliance and tax knowledge partially did not significantly influence taxpayer compliance. Whereas, tax sanctions cannot moderate the relationship of taxpayer awareness variables and tax knowledge to taxpayer compliance. Keywords: Taxpayers Awareness, Tax Knowledge, Tax Sanctions and Taxpayers Compliance | 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 DAN PENGETAHUAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL MODERATING PADA KPP PRATAMA MEDAN BELAWAN | en_US |
| dc.type | Skripsi | en_US |
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