SHAFA, AZIMATUL INAYAH (2024) PENGARUH DIGITALISASI PAJAK, SOSIALISASI PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PEMAHAMAN INTERNET SEBAGAI VARIABEL MODERASI 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 digitalization, tax socialization, tax sanctions on taxpayer compliance with internet understanding as a moderating variable at KPP Pratama Jember. The number of samples used was 100 respondents using a purposive sampling method. The data collection technique uses a questionnaire. Data analysis methods use data quality tests, classical assumption tests, multiple linear regression analysis, moderated regression analysis and t tests. The results of this research are that tax digitalization has an effect on taxpayer compliance, tax socialization has no effect on taxpayer compliance, tax sanctions can have an effect on taxpayer compliance, and internet understanding cannot moderate tax digitalization, tax socialization, and tax sanctions on taxpayer compliance. Keywords: tax digitalization, tax socialization, tax sanctions, internet understanding, taxpayer compliance.

Item Type:	Thesis (Skripsi)
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	AKUNTANSI-S1
Depositing User:	Handoko Triharso
Date Deposited:	10 Feb 2025 12:51
Last Modified:	10 Feb 2025 12:51
URI:	http://repo.itsm.ac.id/id/eprint/1334

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