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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
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.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
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 (Text)
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 (Other)
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