PENGARUH PEMAHAMAN PERATURAN PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING DI KPP PRATAMA MEDAN POLONIA
| dc.contributor.author | Saragih, Meita Sari | |
| dc.date.accessioned | 2022-06-24 | |
| dc.date.available | 2022-06-24 | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | https://repositori.unhar.ac.id/handle/54/pengaruh-pemahaman-peraturan-pajak-kesadaran-wajib-pajak-dan-sanksi-pajak-terhadap-kepatuhan-wajib-pajak-dengan-preferensi-risiko-sebagai-variabel-moderating-di-kpp-pratama-medan-polonia | |
| dc.description.abstract | This study aims to determine the effect of understanding tax regulations, taxpayer awareness and tax sanctions on taxpayer compliance with risk preferences as a moderating variable at KPP Pratama Medan Polonia. The sample in this study was 100 individual taxpayers registered at the KPP Pratama Medan Polonia. The sampling method is random sampling. The data analysis technique in this study uses the classical assumption test and Moderated Regression Analysis (MRA). The results showed that the understanding of tax regulations, taxpayer awareness, and tax sanctions did not have a significant effect on taxpayer compliance. Risk preference cannot moderate the relationship between understanding of tax regulations, taxpayer awareness, and tax sanctions on taxpayer compliance. Keywords : Understanding of Tax Regulations, Tax Knowledge, Taxpayer Awareness, Tax Sanctions, Taxpayer Compliance, Risk Prefere | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Universitas Harapan Medan | en_US |
| dc.subject | Taxation , Risk Preference | en_US |
| dc.title | PENGARUH PEMAHAMAN PERATURAN PAJAK, KESADARAN WAJIB PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING DI KPP PRATAMA MEDAN POLONIA | en_US |
| dc.type | Skripsi | en_US |
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