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All Journal Jurnal Eksplorasi Akuntansi (JEA)
Bima Perdana Putra
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang
Economics, Econometrics & Finance

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Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi Bima Perdana Putra; Henri Agustin; Mia Angelina Setiawan
Jurnal Eksplorasi Akuntansi Vol 2 No 2 (2020): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v2i2.233

Abstract

This study aims to see the effect of tax knowledge to taxpayer compliance with risk preference as a moderating variable. The sample in this study are taxpayer in the city of Padang as much as 156 sample. The analysis was done by using moderating regression model analysis. The results of this study indicate that: (1) tax knowledge has positive effect on the taxpayer compliance. (2) risk preference are able to moderate the relationship between tax knowledge to tax compliance
Co-Authors Henri Agustin Mia Angelina Setiawan