Rizki, Muhammad (2023) Pengaruh Kesadaran Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Dimoderasi Sosialisasi Perpajakan. Profit: Jurnal Manajemen, Bisnis dan Akuntansi:, 2 (4). pp. 95-107. ISSN 2963-5292
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Abstract
The purpose of this study is to analyze and describe the role of tax socialization in moderating the influence of taxpayer awareness and understanding of taxes on individual taxpayer compliance (Case Study at Gresik Primary Tax Service Office). The population in this study were taxpayers registered at KPP Pratama Gresik, the research sample was taken by purposive sampling method with a research sample of 100 respondents. This research method uses quantitative methods. Data analysis is processed using Partial Least Squares (PLS) analysis with the help of Smart-Pls 3.0 software. The results of this study indicate that taxpayer awareness, understanding of taxation, and taxation socialization affect the compliance of individual taxpayers. While taxation socialization cannot moderate the relationship between taxpayer awareness and understanding of taxation on individual taxpayer compliance.
| Item Type: | Article |
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| Uncontrolled Keywords: | Taxpayer Awareness, Tax Understanding, Tax Compliance, Tax Socialization |
| Subjects: | Economic And Business > Accounting Economic And Business |
| Divisions: | Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program Accounting Study Program |
| Depositing User: | Muhammad Rizki |
| Date Deposited: | 09 Oct 2023 12:33 |
| Last Modified: | 09 Oct 2023 12:33 |
| URI: | http://eprints.umg.ac.id/id/eprint/8802 |
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