PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN, KUALITAS PELAYANAN DAN PENGETAHUAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB P2 DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERATING (STUDI KASUS WAJIB PAJAK ORANG PRIBADI DI KABUPATEN DE
| dc.contributor.author | Siregar, Santi Maya Dewi | |
| dc.date.accessioned | 2022-07-15 | |
| dc.date.available | 2022-07-15 | |
| dc.date.issued | 2019 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/305/pengaruh-pemahaman-peraturan-perpajakan-kesadaran-kualitas-pelayanan-dan-pengetahuan-sanksi-terhadap-kepatuhan-wajib-pajak-dalam-membayar-pbb-p2-dengan-tingkat-pendidikan-sebagai-variabel-moderating-studi-kasus-wajib-pajak-orang-pribadi-di-kabupaten-de | |
| dc.description.abstract | This study aimed to determine the effect of understanding of tax regulation, awareness, service quality and knowledge of saction on taxpayer compliance in paying PBB P2 with level of education as moderating variables (case study of individual taxpayers in Kabupaten Deli Serdang). The sampling method was random sampling. The samples in this study was 100 individual taxpayer registered in paying PBB P2 in Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang. Tehnique of data used multiple linier regression and Moderated Regression Analysis (MRA). Based on the results showed that understanding of tax regulations and awareness had significant effected on taxpayer compliance, service quality and knowledge of sanctions not had significant effected on taxpayer compliance. The level of education was not able to moderate the effect of the influence of understanding tax regulation, awareness, quality of service and knowledge in sanctions on campliance of individual taxpayers in paying PBB P2 in Kabupaten Deli Serdang. Keywords: Understanding of Taxation Regulations, Awareness, Quality of Service, Knowledge of Sanctions, Level of Education, 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 PEMAHAMAN PERATURAN PERPAJAKAN, KESADARAN, KUALITAS PELAYANAN DAN PENGETAHUAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB P2 DENGAN TINGKAT PENDIDIKAN SEBAGAI VARIABEL MODERATING (STUDI KASUS WAJIB PAJAK ORANG PRIBADI DI KABUPATEN DE | en_US |
| dc.type | Skripsi | en_US |
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