PENGARUH KESADARAN PERPAJAKAN, PEMAHAMAN PERATURAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING PADA KPP PRATAMA MEDAN KOTA

dc.contributor.authorSabrina Vivien
dc.date.accessioned2022-07-15
dc.date.available2022-07-15
dc.date.issued2019
dc.identifier.uri https://repositori.unhar.ac.id/handle/290/pengaruh-kesadaran-perpajakan-pemahaman-peraturan-perpajakan-dan-sanksi-perpajakan-terhadap-kepatuhan-wajib-pajak-orang-pribadi-dengan-preferensi-risiko-sebagai-variabel-moderating-pada-kpp-pratama-medan-kota
dc.description.abstract This study aims to determine the effect of tax awareness, understanding tax regulations and tax sanctions on individual taxpayer compliance with risk preferences as a moderating variable carried out at the Medan KPP Pratama Kota. This research was conducted at the Medan City Tax Service Office for registered taxpayers. The population in this study was 157,390, with a sample of 100 people. The research approach used is a quantitative approach. Data analysis techniques used multiple linear regression tests. The results is tax awareness, understanding tax regulations and tax sanctions partially had a significant effect on individual taxpayer compliance but did not affect the risk preference variable. en_US
dc.language.isoenen_US
dc.publisherUniversitas Harapan Medanen_US
dc.subjectTaxationen_US
dc.titlePENGARUH KESADARAN PERPAJAKAN, PEMAHAMAN PERATURAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING PADA KPP PRATAMA MEDAN KOTA en_US
dc.typeKarya Ilmiahen_US


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