Pengaruh tax socialization dan tax fairness terhadap tax compliance dengan tax awareness sebagai variabel intervening

DETAIL KOLEKSI

Pengaruh tax socialization dan tax fairness terhadap tax compliance dengan tax awareness sebagai variabel intervening

Oleh : Nike Dewanti Wulanningrat

Info Katalog

Nomor Panggil : 023002008024

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2022

Pembimbing 1 : Sistya Rachmawati

Subyek : Tax - Taxation

Kata Kunci : tax compliance, tax awaraness, tax socialization, tax fairness.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2022_TA_SAK_023002008024_Halaman-Judul.pdf	12
2.	2022_TA_SAK_023002008024_Lembar-Pengesahan.pdf	6
3.	2022_TA_SAK_023002008024_Bab-1-Pendahuluan.pdf	11
4.	2022_TA_SAK_023002008024_Bab-2-Tinjauan-Pustaka.pdf	40
5.	2022_TA_SAK_023002008024_Bab-3-Metodologi-Penelitian.pdf	14
6.	2022_TA_SAK_023002008024_Bab-4-Analisis-dan-Pembahasan.pdf	22
7.	2022_TA_SAK_023002008024_Bab-5-Kesimpulan.pdf	4
8.	2022_TA_SAK_023002008024_Daftar-Pustaka.pdf	5
9.	2022_TA_SAK_023002008024_Lampiran.pdf	16

Abstrak
Abstract

P Penelitian ini bertujuan untuk menguji dan menganalisis hubungan antara tax socialization dan tax fairness terhadap tax compliance dengan tax awareness sebagai variabel intervening pada wajib pajak pelaku Usaha Mikro Kecil dan Menengah di Kabupaten Bojonegoro, Jawa Timur. Metode penelitian ini menggunakan jenis penelitian deskriptif kuantitatif dengan menggunakan data primer melalui penyebaran kuesioner. Teknik pengumpulan sampel menggunakan metode purposive sampling dimana kriterianya yaitu wajib pajak pelaku Usaha Mikro Kecil dan Menengah yang berdomisili di wilayah Bojonegoro Jawa Timur. Sampel yang digunakan dalam penelitian ini sebanyak 174 responden Analisis data menggunakan pendekatan Partial Least Square (PLS) dengan menggunakan program SmartPLS 3.0. Hasil penelitian menunjukkan bahwa variabel Tax socialization dan tax fairness berpengaruh positif dan signifikan terhadap tax awareness, Tax socialization dan tax fairness berpengaruh positif dan signifikan terhadap tax compliance, tax awareness tidak memediasi tax socialization terhadap tax compliance, tax awareness mampu memediasi tax fairness terhadap tax compliance.

T This research aims to test and analyse the effect of tax socialization and tax fairness on tax compliance with tax awareness as a Intervening variable for taxpayers of Micro, Small and Medium Enterprises in Bojonegoro, East Java. This research will use the type of quantitative descriptive research. by using primary data through the distribution of questionnaires. The sampling technique used was purposive sampling method where the criteria were micro, small and medium business taxpayers domiciled in the Bojonegoro area, East Java. The sample used in this study were 174 respondents. Data analysis used the Partial Least Square (PLS) approach using the SmartPLS 3.0 program. Results show that the variables of taxation socialization and tax fairness had a positive and significant effect on tax awareness, Tax socialization and tax fairness had a positive and significant effect on tax compliance, tax awareness did not mediate Tax socialization on tax compliance. Tax awareness is able to mediate tax fairness on tax compliance through tax awareness.