Pengaruh Moral dan Religi Terhadap Kepatuhan Wajib Pajak dengan Pengetahuan Perpajakan sebagai Variabel Moderasi (Studi Pada Wajib Pajak Orang Pribadi di Jakarta)

Mutiara, Shalsabilla Desi (2023) Pengaruh Moral dan Religi Terhadap Kepatuhan Wajib Pajak dengan Pengetahuan Perpajakan sebagai Variabel Moderasi (Studi Pada Wajib Pajak Orang Pribadi di Jakarta). Masters thesis, UNIVERSITAS TARUMANAGARA.

Text Shalsabilla Desi 127229103 JA.pdf.pdf Download (2MB)

Abstract

Tax is one source of domestic revenue that used to finance national development. Total state revenue from taxes reached 76.67% in the Realization of Semester I of the 2021 State Budget. Taxpayer compliance is a problem that is part of the implementation of the self-assessment system. Therefore, the success of tax collection using a self-assessment system is largely determined by the level of taxpayer compliance. Low Taxpayer Compliance depends on the behavior of each individual. Taxpayer individual behavior can be sourced from the morals and religion of the Taxpayer which is supported by knowledge about taxes. The purpose of this study is to analyze the influence of moral and religion on taxpayer compliance with tax knowledge as a moderating variable. Individual taxpayers who are registered at KPP Pratama in the city of Jakarta are used as the study population, and the sampling method is carried out using a purposive sampling technique. The analytical measurement tool used to test the hypothesis in this study is moderation regression analysis (MRA) using the IBM SPSS (Statistical Program for Social Science) version 23 software. The results show that the variable morality can significantly increase individual taxpayer compliance. The religious variable is significantly able to increase individual taxpayer compliance, the tax knowledge variable is also able to strengthen the influence of morality and religion in increasing individual taxpayer compliance. Keywords: Moral, Religion, Knowledge, Taxpayer Compliance

Item Type:	Thesis (Masters)
Subjects:	Skripsi/Tugas Akhir Tesis Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	05 Apr 2023 06:14
Last Modified:	05 Apr 2023 06:14
URI:	http://repository.untar.ac.id/id/eprint/39262

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