Pengaruh Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi Dan Bangunan dengan Moderasi Sanksi Pajak
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
'Ainin, Yudita Dwi Nur
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-06-21 07:29:05
Abstract :
This research aims to determine the effect of tax knowledge and taxpayer awareness on compliance with paying land and building taxes with tax sanctions as moderation. The data collection method in this research is a survey method by distributing questionnaires directly to 100 individual taxpayers whose names are listed on the Tax Due Tax Return (SPPT). To manage and analyze the data obtained and draw conclusions, this research uses quantitative analysis with Structural Equation Modeling (SEM) analysis techniques using SmartPLS 4.0 software. The test results show that tax knowledge and taxpayer awareness have a positive effect on compliance with paying land and building taxes. In addition, tax sanctions cannot moderate tax knowledge on compliance with paying land and building tax, but tax sanctions moderate taxpayer awareness of compliance with paying land and building tax. Suggestions for further research are to increase the scope of the research, such as increasing the number of samples from all regions in East Java, this aims to improve the accuracy of the data produced.
This research aims to determine the effect of tax knowledge and taxpayer awareness on compliance with paying land and building taxes with tax sanctions as moderation. The data collection method in this research is a survey method by distributing questionnaires directly to 100 individual taxpayers whose names are listed on the Tax Due Tax Return (SPPT). To manage and analyze the data obtained and draw conclusions, this research uses quantitative analysis with Structural Equation Modeling (SEM) analysis techniques using SmartPLS 4.0 software. The test results show that tax knowledge and taxpayer awareness have a positive effect on compliance with paying land and building taxes. In addition, tax sanctions cannot moderate tax knowledge on compliance with paying land and building tax, but tax sanctions moderate taxpayer awareness of compliance with paying land and building tax. Suggestions for further research are to increase the scope of the research, such as increasing the number of samples from all regions in East Java, this aims to improve the accuracy of the data produced.
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