Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan Dan Persepsi Keadilan Perpajakan Terhadap Niat Mematuhi Kewajiban Perpajakan Calon Wajib Pajak Pribadi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Kusumadewa, Falahirad
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-06-20 04:04:01
Abstract :
The purpose of this study was to explain the effect of tax socialization on tax knowledge and perceptions of tax justice on the intention to comply with tax obligations on prospective personal taxpayers. This research is included in causal research using a quantitative approach, the population of this study are active students at Universitas Hayam Wuruk Perbanas (UHWP), Universitas Pembangunan Nasional Veteran Jawa Timur (UPNV Jatim), Universitas Surabaya (UBAYA), Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Universitas 17 Agustus 1945 (UNTAG). Sampling using purposive sampling technique, and the total sample used was 100 respondents. Data collection is done by distributing questionnaires, questionnaires are instruments used to obtain respondents' responses. The data were analyzed using Partial Least Square (PLS) with SmartPLS software version 3.0. The results of this study indicate that tax socialization has a significant positive effect on the intention to comply of prospective taxpayers. Tax knowledge has no significant effect on the intention to the intention to comply of prospective taxpayers. Perceptions of tax justice have a significant positive effect on the intention to comply of prospective taxpayers.
The purpose of this study was to explain the effect of tax socialization on tax knowledge and perceptions of tax justice on the intention to comply with tax obligations on prospective personal taxpayers. This research is included in causal research using a quantitative approach, the population of this study are active students at Universitas Hayam Wuruk Perbanas (UHWP), Universitas Pembangunan Nasional Veteran Jawa Timur (UPNV Jatim), Universitas Surabaya (UBAYA), Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Universitas 17 Agustus 1945 (UNTAG). Sampling using purposive sampling technique, and the total sample used was 100 respondents. Data collection is done by distributing questionnaires, questionnaires are instruments used to obtain respondents' responses. The data were analyzed using Partial Least Square (PLS) with SmartPLS software version 3.0. The results of this study indicate that tax socialization has a significant positive effect on the intention to comply of prospective taxpayers. Tax knowledge has no significant effect on the intention to the intention to comply of prospective taxpayers. Perceptions of tax justice have a significant positive effect on the intention to comply of prospective taxpayers.
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