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All Journal GEMA EKONOMI Community Development Journal: Jurnal Pengabdian Masyarakat EkoPreneur Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pajak Vokasi (JUPASI) Jurnal Manajemen dan Bisnis Jurnal Ekonomi, Manajemen dan Akuntansi (JEKMA) Innovative: Journal Of Social Science Research Journal of Social Science Tensile : Jurnal Pengabdian Kepada Masyarakat IJMA Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
SEPTANTA, RANANDA
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Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Public Health Social Sciences Transportation Other

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Journal : Jurnal Pajak Vokasi (JUPASI)

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Pengaruh Media Sosialisasi Pajak Berbasis Social Media Dan Subjective Norm Dalam Pemenuhan Kewajiban Perpajakan Dimoderasi Dengan Cost Compliance (Studi Pada Followers Akun Instagram @ditjenpajakRI) Putri, Adinia Pitaloka; Pratiwi, Adhitya Putri; Septanta, Rananda
Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i2.2404

Abstract

This study aims to determine whether there is an influence of social media and subjective norms in fulfilling tax obligations. Then, to determine cost compliance of the moderating variables of each independent variable, namely social media-based social media and subjective norms. This type of research is quantitative research. The data used is primary data. The population in this study are followers of the Instagram account @ditjenpajakRI. The sample of this study amounted to 77 people and the sampling technique used snowball sampling. The data analysis model used in this research is multiple linear analysis and moderated regression analysis. Testing this research using IBM Statistics SPSS V.26. The results of this study indicate that social media-based social media and subjective norms have a significant effect on fulfilling tax obligations simultaneously or partially. The variable cost compliance is not able to moderate the relationship between social media in fulfilling tax obligations and cannot moderate the subjective norm in fulfilling tax obligations.ype your abstract here.
Co-Authors Agustin, Lina Amir Rimadhan, Jihan Andania, Nadia Aprilia, Dea Ariwibowo, Muhammad Eko Ariyanti, Melisa Arslan, Rijal Darma, Sapta Setia Ekarisma, Deny Eko Ari Wibowo, Muhammad H, Sartika Briyasera Hidayat, Ari Hidayat, Raden Ai Lutfi Khuzaeni, Khuzaeni Latif, Adi Sofyana Lutfi, Raden Ai Marwati, Apriyani Putri Nainggolan, Rusmanco Nurhasan, Yunus Pratiwi, Adhitya Putri Putri, Adinia Pitaloka Rahmahdanti, Ananda Ramdani, Chaeru Syahru Ramdhani, Chaeru Syahru Risma, Deny Eka Rizki Ramadan, Syahdan Saga, Baharuddin Saga, Baharudin sahara, Lia Ira Salbila, Syechan Saputra, Elman Sembiring, Rinawati Sriarwi, Sriarwi Wibowo, Muhammad Eko Ari Widodo, Didin Tri