PENGARUH PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN SEBAGAI VARIABEL INTERVENINGPADA KPP PRATAMA MEDAN BELAWAN
| dc.contributor.author | Tanjung, Sabrina | |
| 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/60/pengaruh-pemahaman-perpajakan-sanksi-perpajakan-dan-kualitas-pelayanan-terhadap-kepatuhan-wajib-pajak-dengan-kesadaran-sebagai-variabel-interveningpada-kpp-pratama-medan-belawan | |
| dc.description.abstract | This study aims to determine the effect of understanding taxation, tax sanctions and service quality on taxpayer compliance with taxpayer awareness as an intervening variable at KPP Pratama Medan Belawan. The sample in this study were 100 individual taxpayers registered at the KPP Pratama Medan Belawan. The data analysis technique used is path analysis. The results showed that the understanding of taxation had no significant effect on taxpayer awareness, tax sanctions and service quality had a significant effect on taxpayer awareness. Understanding of taxation, tax sanctions and awareness of taxpayers have a significant effect on taxpayer compliance, while service quality has no significant effect on taxpayer compliance. Taxpayer awareness cannot mediate the effect of tax understanding on taxpayer compliance. Meanwhile, taxpayer awareness can mediate the effect of tax sanctions and service quality on taxpayer compliance. Keywords: Tax Understanding, Tax Sanctions, Service Quality, Taxpayer Awareness and 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 PERPAJAKAN, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN SEBAGAI VARIABEL INTERVENINGPADA KPP PRATAMA MEDAN BELAWAN | en_US |
| dc.type | Skripsi | en_US |
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