Pengaruh Kesadaran Pajak, Sanksi Pajak dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Pelaku UMKM dengan Prefrensi Risiko sebagai Moderasi
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Institusion

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya

Author

Putri, Ratna Rosyananda

Subject

657.46 - TAX ACCOUNTING 

Datestamp

2024-06-24 02:34:44 

Abstract :
This reseaserch aims to analyze the effct of tax awareness, tak penalties and tax rates on taxpayer compliance with risk preference as a moderating variable in MSMEs assisted by Tanggulangin district. The sampling method in this study used cluster sampling of 100 respondents with the criteria that have a NPWP. The instrument in this study used a questionnaire with four likert scales to measure respondents opinions. The data analysis technique in this tudey used WarpPLS 8 software. The results showed that the perceptiontax awareness and tax sanctions have an influance on taxpayer compliance meanwhile tax rates have no effect on taxpayer comliance. As for, preferences risk are able to moderat the effect of tax awareness and tax sanctions on taxpayer compliance meanwhile risk preference are unable to moderate the effect of tax rates on taxpayer compliance. Keywords: compliance, tax awareness, tax sanctions, tax rates, risk preferences 

File :
ARTIKEL ILMIAH.pdf
COVER.pdf
BAB I.pdf
BAB II.pdf
BAB III.pdf
BAB IV.pdf
BAB V.pdf
LAMPIRAN.pdf