LAILA, HERLINA NOVITA (2024) FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK DENGAN RELIGIUSITAS SEBAGAI VARIABEL PEMODERASI PADA WAJIB PAJAK ORANG PRIBADI YANG TERDAFTAR DI KPP PRATAMA JEMBER. Skripsi thesis, Institut Teknologi dan Sains Mandala Jember.
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Abstract
ABSTRACT This research aims to analyze the influence of tax knowledge, taxpayer awareness, tax service quality on taxpayer compliance with religiosity as a moderator for individual taxpayers registered at KPP Pratama Jember. The sample used was 100 respondents using simple random sampling techniques. Data analysis was carried out using the moderated regression analysis method with the help of IBM SPSS Statistics 25. The research results showed that taxpayer knowledge and awareness had no effect on taxpayer compliance. Meanwhile, the quality of tax services influences taxpayer compliance. Religiosity is able to moderate the influence of tax knowledge and tax service quality on taxpayer compliance, but religiosity cannot moderate taxpayer awareness of taxpayer compliance. Keywords: Tax Knowledge, Tax Service Quality, Taxpayer Awareness, Taxpayer Compliance, Religiosity
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | Handoko Triharso |
| Date Deposited: | 10 Feb 2025 12:50 |
| Last Modified: | 10 Feb 2025 12:51 |
| URI: | http://repo.itsm.ac.id/id/eprint/1332 |
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