@thesis{thesis,
		author={Pratiwi  Eka},
		title ={Pengaruh Sanksi Perpajakan, Kualitas Pelayanan, Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Penerapan E-SPT Sebagai Variabel Moderating (Study Kasus Wajib Pajak Orang Pribadi di KPP Pratama Bojonegoro)},
		year={2023},
		url={http://eprints.perbanas.ac.id/10637/},
		abstract={Taxes are mandatory contributions to the state that are owed to individual and corporate taxpayers that are coercive by law and do not receive compensation directly and are used for the needs of the state for the greatest prosperity of the people. This study aims to examine and analyze the variables of tax sanctions, service quality and tax awareness of taxpayer compliance with the application of E-SPT as a moderation variable. The research method used in this study is a quantitative research method with primary data obtained from distributing questionnaires. The population in this study are individual taxpayers at KPP Pratama Bojonegoro. The sampling method used was convenience sampling, so that in this study 106 samples of individual taxpayers were obtained at KPP Pratama Bojonegoro. The data in this study were obtained from distributing questionnaires and processed using Partial Least Square Scructural Equation Modeling (PLS-SEM) with Warp-PLS 8.0 software. The results of this study state that tax sanctions have a positive and insignificant effect on taxpayer compliance, service quality has a positive and significant effect on taxpayer compliance, tax awareness has a positive and significant effect on taxpayer compliance, the application of E-SPT can moderate the effect of tax sanctions on taxpayer compliance, and the application of E-SPT can moderate the effect of service quality on taxpayer compliance.
Keywords: Taxpayer Compliance, Tax Sanctions, Quality of Service, Tax Awareness, Application of E-SPT}
		}