Pengaruh Kecintaan Terhadap Uang, Pemahaman Pajak, dan Religiusitas Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Pajak Sebagai Variabel Moderasi
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Kusnaedi, Cica
Subject
657.46 - TAX ACCOUNTING
Datestamp
2024-07-03 03:30:13
Abstract :
This study aims to determine the influence of love of money, understanding of taxes, religiosity on taxpayer compliance with tax sanctions as a moderating variable. The sampling technique uses random probability with the cluster sampling method. The sample used was 218 MSME taxpayers in Kabupaten Bojonegoro. Data analysis techniques use SmartPLS4. The results of the research show that love of money, tax understanding, and religiosity influence taxpayer compliance, and tax sanctions are able to moderate the relationship between love of money and tax understanding on taxpayer compliance, while tax sanctions are not able to moderate the relationship between religiosity and taxpayer compliance.
This study aims to determine the influence of love of money, understanding of taxes, religiosity on taxpayer compliance with tax sanctions as a moderating variable. The sampling technique uses random probability with the cluster sampling method. The sample used was 218 MSME taxpayers in Kabupaten Bojonegoro. Data analysis techniques use SmartPLS4. The results of the research show that love of money, tax understanding, and religiosity influence taxpayer compliance, and tax sanctions are able to moderate the relationship between love of money and tax understanding on taxpayer compliance, while tax sanctions are not able to moderate the relationship between religiosity and taxpayer compliance.
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