@thesis{thesis,
		author={.  Natalia},
		title ={Pengaruh Kemanfaatan NPWP, Lingkungan Sosial dan Kewajiban Moral Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan},
		year={2021},
		url={http://eprints.ukmc.ac.id/5848/},
		abstract={This study aims to determine whether the benefits of NPWP, social environment and moral obligations have a positive influence on non-employee individual taxpayer compliance. The theory used in this research is attribution theory. The sampling technique was using purposive sampling method. The population is individual non-employee taxpayers, while the sample is non-employee individual taxpayers who work as architects and distributors of multi-level marketing in the city of Palembang. The data analysis technique used multiple regression test. The results obtained indicate that the benefits of NPWP and moral obligations have a positive effect on the compliance of individual non-employee taxpayers, while the social environment does not affect the compliance of individual non-employee taxpayers.

Key words: NPWP benefit, social environment, moral obligation, non-employee individual taxpayer compliance.}
		}