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Journal : Jurnal Ilmiah Raflesia Akuntansi

Determinasi Kepatuhan Wajib Pajak Orang Pribadi dengan Sanksi Perpajakan Sebagai Pemoderasi pada KPP Pratama Tampan Pekanbaru Berliani, Mitha Febri; Putri, Annie Mustika; Sari, Dian Puji Puspita
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.491

Abstract

This study aims to analyze the influence of the E-Filling system, the level of tax understanding, and taxpayer awareness on the compliance of individual taxpayers with tax sanctions as a moderating variable at KPP Pratama Tampan Pekanbaru. The sample of this study consists of 100 individual taxpayers registered at KPP Pratama Tampan Pekanbaru in 2022. The results of the study indicate that: (1) The E-Filling system has a significant effect on taxpayer compliance; (2) The level of tax understanding does not have a significant effect on taxpayer compliance; (3) Taxpayer awareness has a significant effect on taxpayer compliance; (4) Simultaneously, the E-Filling system, the level of tax understanding, and taxpayer awareness significantly affect taxpayer compliance, with a contribution of 41.1%; (5) Tax sanctions moderate the influence of the E-Filling system and taxpayer awareness on taxpayer compliance. These findings suggest that the implementation of the E-Filling system, increased taxpayer awareness, and appropriate tax sanctions can enhance the compliance of individual taxpayers. Keywords: E-filling system, tax understanding, taxpayer awareness, sanctions.
Co-Authors Abdi, Muhamad Aditya Gunadarma Adriyanti Agustina Putri Adriyanti Agustina Putri, Adriyanti Agustina Agustiawan Agustiawan Agustiawan, Agustiawan Ahyaruddin, Muhammad Ambarita, Yuli Marta Andisfa, Rio Anriva, Della Hilia Aprialinita, Dhea Arahmah, Wina Ardiansyah, Sukma Sopiyan Arini, Vinni Qisthi ASDE RAHMAMULYATI Astuti, Dwi Yuli Aswanda, Nurul Audina, Bening Aulia, Fezi Waldeseska Auliandari, Tasya Azhari, Intan Putri Azima, Fauzana Azmi, Zul Azra, Fadhilla Berliani, Mitha Febri Cindy Fatika Suci Dewi Clarita Dian Hafiza Triana Dian Puji Puspita Sari Dian Sukma Dini Maharani Putri Djamhur, Fitria Dodi Putra Dwi Fionasari Dwi Fionasari Elsyahpitri, Sonia Erisya, Yulia Evi Marlina Evi Marlina F, Joana Sarah Fahrin4, Sry Mulyani Faradiba Salsabila Faradilla Sari Fatimah, Mari Fahtul nur Febrianti Hasnah, Eicha Fionasari, Dwi Fitrah Maharani Friska Andriani GITA SUCI, RAMA Gunawan Gunawan Handika Surya Dinata Haris, Aidil Hersa, Nirma Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Intan Diane Binangkit Irayana, Ulya Ivanna Yolanda Putri Warman Jeslyn Faiza Khansa Juita, Aulia Indah Khoirunnisa, Salsabila Kirmizi Kirmizi Kurniadi, Rahmat Lina, Wella Rosa Luthfiyah, Azura Mardlotillah, Utami Marsya, Ulmi Megawati, Putri Melinda, Restia MELISA WATI VERONIKA Melvia, Vera Mentari Dwi Aristi Mentari Dwi Aristi Mizan Asnawi, Mizan Mohd Erdiansyah Putra MUTIA HARDIKA Nadia Amanda Putri Nadya Berlianti Natan, Thoriq Novia Rahmawati Novriyani, Yola Nur Fitriana Nur Fitriana Nurhasanah, Fitri Nurlina, Sherly Nurliyana Nurliyana, Nurliyana Nurliza Nurliza Oktaviani, Sylvia Pangestu, Sari Patricia, Cellien Permatasari, Vina Putri Pitri, Pitri Puji, Ari Andriyas Purba, Dea Natalia Purwanto Priatmojo Puspita Sari, Dian Puji Puspitasari, Dian Puji Putra, Rudi Syaf Putra, Satria Edi Putri, Nurdiana Putri, Nurul Hikmah Rahayu Oktarisah Rahayu, Norra Isnasia Rahmat Fauzi Rahmat Kurniadi Rama Gita Suci Rama Gita Suci Ramadani, Amelia Ramashar, Wira Rana Oktiviana Pramililia Rasyid, Yolanda Raymondus Michael Sinaga Rayusman Abdullah Retri Wiyarni Rika Novriyanti Rio Andisfa Rismadani Haryanti Rosdianti Br Regar, Novi Rosna, Rosna Waty Ambarita Rudi Syaf Putra Safitri, Ersha Wiriani Safpremi, Yolla Salsabila Salsabila Salsabilla, Della Samsul Bahri Saputra, Yoni Saragih, Hanna Bella Pesta Sarah Fitria SARI, ANJELITA Sari, Arnes Nofita Sari, Dian Puji Puspita Sari, Kuspita Sari, Rada Ratna Sasmita, Anggi Selvias, Maya Cherly Simanjuntak, Helkia Yohana Simanjuntak, Putri Christina Siska Maydiyanti Siti Nurhasanah siti rodiah Siti Rodiah Siti Samsiah Siti Samsiah Solly Aryza Sri Mulyani Fahrin Suci, Rama Gita Suriyanti, Linda Hetri Tasa, Nurul Nadia Tauhid Abdul Ghani Setyo Wibowo Tika, Desy Ria Sansi Triwidyatmoko, Yogi UTAMI, NUR Utari, Septia Tri Wati, Rafasia Widya Winarni Winarni Windy Lestari; Siti Nuriana Windy Rizky Kurnia Yaumul Fazri Yesi Mutia Basri Yola Oktaliza Yolanda Rasyid Yolanda, Dean Fanny Yolanda, Feby Zaki, Hammam