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All Journal Jurnal Akuntansi dan Keuangan
Ayu Wulandari
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance

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Pengaruh Tax Morale Terhadap Niat Untuk Patuh Calon Wajib Pajak Dengan Kesadaran Pajak Sebagai Variabel Moderasi: (Studi Kasus Pada Mahasiswa UST Sebagai Calon Wajib Pajak) Dewi Kusuma Wardani; Yuli Prihatni; Ayu Wulandari
AKUA: Jurnal Akuntansi dan Keuangan Vol. 1 No. 1 (2022): Januari 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (210.392 KB) | DOI: 10.54259/akua.v1i1.189

Abstract

This study aims to examine whether tax morale affects the obedient intentions of prospective taxpayers with tax awareness as a moderating variable. This study uses descriptive quantitative methods and primary data using a questionnaire. The number of samples in this study were 100 respondents from the undergraduate program at Tamansiswa University, Yogyakarta. Sampling in this study using convenience sampling technique. This study provides results that tax morale has no effect on tax compliance intentions, tax awareness cannot strengthen the positive effect of tax morale on tax compliance intentions.
Co-Authors Dewi Kusuma Wardani Yuli Prihatni