Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Motivasi Membayar Pajak Sebagai Variabel Moderasi (Studi Pada Kantor Pelayanan Pajak Pratama Surabaya Mulyorejo)
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Institusion

Universitas Pembangunan Nasional Veteran Jawa Timur

Author

Qisthi Luthfa , Triyana

Subject

HF5601 Accounting 

Datestamp

2020-02-07 10:18:04 

Abstract :
Taxes have a very important role in the life of the state, especially in the implementation of development, is a source of State revenue to finance all expenditures including development expenditures. Tax is a compulsory levy that people pay for the State and will be used for the benefit of the government and the general public. The purpose of this study is to find out how the level of taxpayer compliance in KPP Surabaya Mulyorejo in paying tax based on tax sanction factors or motivation factors that exist within the taxpayer itself. This research is a quantitative research. This study also uses moderation variables. Population in this research is taxpayer registered in KPP Pratama Surabaya Mulyorejo. Sampling technique used is Convenience Sampling and obtained by giving questionnaire (questionnaire), analysis technique used is Partial Least Square (PLS). The results showed that tax sanctions affect the compliance of individual taxpayers and the motivation to pay taxes as a moderating variable also affect the compliance of individual taxpayers. Keywords: Tax Sanctions, Tax Paying Motivation, Personal Taxpayer Compliance 

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abstrak.pdf
bab_1.pdf
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bab_5.pdf
lampiran.pdf