Faktor-faktor yang mempengaruhi kepatuhan wajib pajak dengan preferensi risiko sebagai variabel moderating pada kpp pratama jakarta gambir tiga

Santioso, Linda and Daryatno, Andreas Bambang (2017) Faktor-faktor yang mempengaruhi kepatuhan wajib pajak dengan preferensi risiko sebagai variabel moderating pada kpp pratama jakarta gambir tiga. Konferensi Ilmiah Akuntansi (KIA) IV. ISSN 978-602-70083-4-2

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Abstract

The study aims to determine the effect of willingness to pay taxes, consciousness of paying taxes, the understanding of tax regulation, sanction taxation, and service of tax authorities against tax compliance with risk preference as a moderating variable. This study use convenience sampling method and selected a sample of 100 taxpayers (WPOP). The data used in this study is primary data obtained by distributing questionnaires to the taxpayer that are listed in the KPP Pratama Jakarta Gambir Tiga. The statistical method used is multiple linear regression method and Moderated Regression Analysis. The data was analyzed with the help of computer software IBM SPSS Statistics 21. The result of model 1 showed that willingness to pay taxes and consciousness of paying taxes have no significant effect on tax compliance but the understanding of tax regulation, sanction taxation, and service of tax authorities have a significant effect. The result of model 2 showed that risk preference before interaction have a significant influence on tax compliance, however after interaction risk preference partially can not moderate the relationship of consciousness of paying taxes, the understanding of tax regulation and sanction taxation to tax compliance, but can moderate willingness to pay taxes and service of tax authorities.

Item Type: Article
Subjects: Karya Ilmiah Dosen > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Fakultas Ekonomi > Manajemen
Depositing User: Ekonomi FE Tarumanagara
Date Deposited: 12 Dec 2017 05:14
Last Modified: 12 Dec 2017 05:14
URI: http://repository.untar.ac.id/id/eprint/1722

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