PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PERPAJAKAN DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA LUBUK PAKAM)

dc.contributor.authorGultom, Fikayanti
dc.date.accessioned2022-06-22
dc.date.available2022-06-22
dc.date.issued2021
dc.identifier.uri https://repositori.unhar.ac.id/handle/38/pengaruh-pemahaman-peraturan-perpajakan-sanksi-perpajakan-dan-tax-amnesty-terhadap-kepatuhan-wajib-pajak-dengan-preferensi-risiko-sebagai-variabel-moderating-studi-kasus-pada-wajib-pajak-orang-pribadi-di-kpp-pratama-lubuk-pakam
dc.description.abstract This study aims to determine the effect of understanding tax regulations, tax sanctions and tax amnesty on taxpayer compliance with risk preferences as a moderating variable at KPP Pratama Lubuk Pakam. The sample in this study were 100 individual taxpayers registered at the Lubuk Pakam KPP Pratama Lubuk Pakam. The data analysis technique used is multiple regression analysis. The results of this study indicate that the effect of understanding tax regulations, tax sanctions and tax amnesty has a positive and significant effect on taxpayer compliance. The risk preference variable (moderation variable) cannot moderate the relationship between understanding of tax regulations, tax sanctions and tax amnesty on taxpayer compliance. Keywords: Understanding Tax Regulations, Tax Sanctions, Taxpayer Complianc, Tax Amnesty, Risk Preferenceen_US
dc.language.isoenen_US
dc.publisherUniversitas Harapan Medanen_US
dc.subjectTaxation , Risk Preferenceen_US
dc.titlePENGARUH PEMAHAMAN PERATURAN PERPAJAKAN, SANKSI PERPAJAKAN DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING (STUDI KASUS PADA WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA LUBUK PAKAM)en_US
dc.typeSkripsien_US


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