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.
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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: | https://repotest.untar.ac.id/id/eprint/39262 |
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