@phdthesis{digilib66896,
           month = {August},
           title = {PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, SISTEM ADMINISTRASI PERPAJAKAN MODERN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA WAJIB PAJAK KENDARAAN},
          school = {UIN SUNAN KALIJAGA YOGYAKARTA},
          author = {NIM.: 20108040120 Dwi Andriyani},
            year = {2024},
            note = {Pembimbing: Galuh Tri Pambekti, S.E.I., M.E.K, CRMP},
        keywords = {Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Sistem
Administrasi Perpajakan Modern, Sanksi Pajak, Sosialisasi
Pajak, Kepatuhan Wajib Pajak},
             url = {https://digilib.uin-suka.ac.id/id/eprint/66896/},
        abstract = {The
purposive of this study is to find out the empirical influence of tax
awareness, tax k nowledge, modern tax administration system, and tax sanctions
on the compliance of motor vehicle taxpayers with the tax socialization variable
as a moderation variable. The type of research is causal relationship or
intervariable relationship with sampling technique, namely purposive sampling.
The survey method was used in data collection and data testing through moderate
regression analysis (MRA) or interaction test with a degree of significance of
0.005. The results of the study prove that taxpayer awaren ess and tax knowledge
have a significant positive effect on the compliance of motor vehicle taxpayers.
The modern tax administration system and tax sanctions do not have a significant
effect on taxpayer compliance. Tax socialization significantly moderates the
relationship between taxpayer awareness and the modern tax administration
system and mandatory tax compliance.}
}