PENGARUH MOTIVASI, PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING DI KPP PRATAMA MEDAN TIMUR
| dc.contributor.author | Nasution, Nuritayanti | |
| 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/62/pengaruh-motivasi-pengetahuan-perpajakan-dan-sanksi-perpajakan-terhadap-kepatuhan-wajib-pajak-dengan-kesadaran-wajib-pajak-sebagai-variabel-intervening-di-kpp-pratama-medan-timur | |
| dc.description.abstract | This examination plans to decide the impact of motivation, tax knowledge and tax penalties on taxpayer compliance with taxpayer awareness as an intervening variable in KPP Pratama Medan Timur. The type of research used in this research is Associative research. The sample in this study were 100 individual taxpayers using the slovin test with a population of 51.091 registered at KPP Pratama Medan Timur. The data analysis technique used is path analysis. The results of this study indicate that the motivation, tax knowledge and tax sanctions have an effect on taxpayer awareness. Motivation and tax sanctions no effect on taxpayer compliance meanwhile tax knowledge and taxpayers awareness had significant effect on taxpayers compliance. Indirectly, motivated does not affect taxpayer compliance through taxpayer awareness. While tax knowledge and tax sanctions affect taxpayer compliance through taxpayer awareness. Keywords : Motivation, Tax Knowledge, Tax Sanctions, 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 MOTIVASI, PENGETAHUAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING DI KPP PRATAMA MEDAN TIMUR | en_US |
| dc.type | Skripsi | en_US |
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