Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Wacana Ekonomi
muslim alkausar
Fakultas Ekonomi Universitas Garut
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Etika Wajib Pajak terhadap Kepatuhan Wajib Pajak dengan Pengetahuan Wajib Pajak sebagai Variabel Moderating (Studi Kasus Wajib Pajak Orang Pribadi yang terdaftar di KPP Pratama Garut) muslim alkausar
Jurnal Wacana Ekonomi Vol 16, No 2 (2017): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v16i2.347

Abstract

This study aims to determine the effect of Taxpayer Ethics on Taxpayer Compliance with Taxpayer Knowledge as a Moderating Variable at KPP Pratama Garut. The sample size of 81,604 taxpayers in 2017 as a population is determined using the Slovin formula with a sample size of 100 respondents with respondent characteristics, namely: Gender, Age, Last Education, Type of Work, and Income. The data analysis method is simple linear regression analysis and moderated regression analysis. Based on the results of simple linear regression calculations, it shows that taxpayer ethics has a positive and significant effect on taxpayer compliance at Garut Pratama Tax Office. Meanwhile, based on the results of the moderation regression calculation, it shows that the taxpayer's knowledge can moderate the effect of taxpayer ethics on taxpayer compliance at Garut Tax Office.
Co-Authors