PENGARUH KEPEMILIKAN NPWP, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MODERATING (PADA KANTOR PELAYANAN PAJAK PRATAMA LUBUK PAKAM)
| dc.contributor.author | Haris, Muhammad | |
| dc.date.accessioned | 2022-06-22 | |
| dc.date.available | 2022-06-22 | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/43/pengaruh-kepemilikan-npwp-pemeriksaan-pajak-dan-penagihan-pajak-terhadap-kepatuhan-wajib-pajak-dengan-kesadaran-wajib-pajak-sebagai-variabel-moderating-pada-kantor-pelayanan-pajak-pratama-lubuk-pakam | |
| dc.description.abstract | Regression Analysis (MRA) is used as an analytical tool to determine the direction of the variables studied and justify how significant the influence of the independent variable with the dependent is either directly or indirectly through the mediating variable. In this study using the associative method. The total population is 108.729 people, the sample is 100 respondents. By using an incidental sampling system, which is a technique for determining samples based on chance, if it is considered that the person who happened to be met is suitable as a data source due to the increasing Covid-19 condition.Based on the results of the study indicate that the ownership of NPWP has no significant effect on taxpayer compliance, tax audit and tax collection has a significant effect on taxpayer compliance. Taxpayer awareness cannot moderate the relationship between NPWP ownership, tax audits and tax collection on taxpayer compliance. Keywords :ownership, tax audit, tax collection, taxpayer compliance, tax payer awareness | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Taxation | en_US |
| dc.title | PENGARUH KEPEMILIKAN NPWP, PEMERIKSAAN PAJAK DAN PENAGIHAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MODERATING (PADA KANTOR PELAYANAN PAJAK PRATAMA LUBUK PAKAM) | en_US |
| dc.type | Skripsi | en_US |
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