@thesis{thesis,
		author={Nahlah  Diva Ainiatun},
		title ={Pengaruh Kesadaran Wajib Pajak, Sosialisasi Perpajakan dan Penerapan E-filing terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Sanksi Pajak sebagai Moderasi pada Wajib Pajak yang terdaftar di Kantor Pelayanan Pajak Pratama di Kota Bekasi},
		year={2024},
		url={http://repository.stietribhakti.ac.id/1341/},
		abstract={This study focuses on the level of taxpayer compliance. This study aims to obtain empirical evidence on the influence of taxpayer awareness, tax socialization and the application of E-filing on taxpayer compliance with tax sanctions as moderation. This study uses a type of quantitative research. This research was conducted using a questionnaire distributed to all taxpayers in Bekasi City, 180 questionnaires distributed via WhatsApp. Each questionnaire distributed has 22 question items to be answered by taxpayers. To get the results of this study, the researcher used PLS SEM version 3.0. The results of this study found that taxpayer awareness and the implementation of E-filing had a positive and significant effect on taxpayer compliance, while tax socialization had a positive but not significant effect on taxpayer compliance. Tax sanctions are not able to moderate the influence of taxpayer awareness and tax socialization on taxpayer compliance, while tax sanctions are able to moderate the effect of the implementation of E-filing on taxpayer compliance, besides that there are several differences with previous research. Among them lies in the variables used and the location of the research site.}
		}