PENGARUH AUDIT PAJAK, TARIF PAJAK, SANKSI PAJAK DAN RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PATRIOTISME SEBAGAI VARIABEL MODERASI PADA UMKM DI INDONESIA PERIODE 2018-2021

Nisa Musyarofatun, NIM.: 18108040064 (2022) PENGARUH AUDIT PAJAK, TARIF PAJAK, SANKSI PAJAK DAN RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PATRIOTISME SEBAGAI VARIABEL MODERASI PADA UMKM DI INDONESIA PERIODE 2018-2021. Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This study aims to examine the effect of tax audit, tax rate, tax sanctions and religiosity on taxpayer compliance in MSME and the moderating role of patriotism. A total of 100 MSME taxpayers were selected as respondents using the slovin formula. The method of determining the sample in this study was purposive sampling and technical data analysis in this study using the Structural Equation Modeling (SEM) method using SmartPLS 4.0.8.5 software. The results of the study show that tax audit, tax rate, tax sanctions and religiosity have a positive and significant effect on MSME taxpayer compliance. As for the moderating effect of Patriotism, there is no significant effect. This shows that the tax audit, tax rates and tax sanctions in this study have no significant moderating effect of patriotism.

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