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Journal : Journal of Business

Pengaruh Pemahaman dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Preferensi Risiko sebagai Variabel Moderasi Retno Wulandari
Journal of Business & Banking Vol 10, No 1 (2020): Mei - Oktober 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v10i1.2298

Abstract

The purpose of this study was to examine the effect ( and to analyze) the understanding variable and tax penalties on tax compliance with risk preference as a moderating variable in taxpayers registered at KPP North Malang regenc. The data were collected using a questionnaire distributed to taxpayers selected based on a purposive sampling approach. They were analyzed by means of multiple linear regression analysis and moderating analysis using absolute difference value test approach. It was found that understanding and sanctions affect taxpayer compliance. Risk preference is also able to moderate understanding and tax sanctions on taxpayer compliance.
Co-Authors Abdul Kahar Abdul Rokhim Ade Ayu Mutiara Pawestri Adelia Chika Oktavira aditya putra desharyanto Afifah Vania Faradillah Aftina Nurul Husna Agung Siswahyu Agus Arijanto Ahmad Moh Nur Alfani Maulidah Rahmah Andi Nuraliyah Antonius Surbakti Aris Aby Chisna Bella Desi Saputri Bintang Maharani Hidayat Putri Burhannudin Ichsan Cintya Nurika Irma Dahlia Amanda Putri Daru Asih Dedy Miswar Deni Noviana Deny Eka Widyastuti Desy Widyastutik Dewi Liesnoor Setyowati Dhista Tri Utami Dikpride Despa Dwipa Handayani Edison Bonartua Hutapea Edu Dwiadi Nugraha Edy Haryono Eko Heryadi Eko Tama Putra Saratian Eliza Eliza Elyanti Rosmanindar Eva Nurjanah Evelin Putri Paonganan Evi Ayu Anggraeni Evi Susanti Fahmi Fajar Sodiq Fani Himatul Aulia Fathonah Fathonah Fitrah Maryam P.Z Frasisi Wulandari Hairul Huda Harianingsih, Harianingsih Hasim As'ari Hernowo, Pandit HIDAYAT, MOCH CHARIS Hilal Mulyadi Hutari Puji Astuti I Wayan Pradnyantha Wirasedana Ilham Dwi Susilo Widiatmoko Inayah Nurbaiti Indah Prihatiningtyas D.S Indah Puji Lestari Indra Alvianita Intan Dewi Drupadi Iqbal Lhutfi Jhoni Warmansyah Jouhar Bahari Jumaroh Ristian Ningsih Kartika Putri Kumalasari Leni Kurniawati Lisa Adhani Lita Lovia M. Iswahyudi Mahesya Surya Saputra Ramadhan Maksi Ginting Mardiana Mardiana Martia Yosi Nurfa Indah Maya Mardi Yanti Megayana Yessy Maretta Mei Lina Fitri Kumalasari Meliana Sari Melinda Ibrahim Mochamad Soelton Muhammad Alfian Pahri Muhammad Rizqi Al-Fajri Muhammad Sadiq Muhammed Hokroh Naidir, Ferra Najla Aulia Arief Nasution, Annio Indah Lestari Norman Yoshi Haryono Novaliyosi Novaliyosi Novializa Ramadhayanti Nurfitri Martaliah Nurhaliza Nurhaliza Pingkan Sihasaleh Puspitosari, Indriyana R.A Amelia Ratna Juwita Rebecca Hellen Wikarjanto Regita Khairani Pramesti Renea Shinta Aminda Restu Yuningsih Retno Wulansari Rif’atun Nurul Ririn Uke Saraswati, S.Kom., M.M Sarmin Sartika Oprasia Adiasa Setini, Made Sri Handayani Sugianto Sugianto Supriyadi Supriyadi Taufik Hidayat Tb Ai Munandar Tri Agustin Trian Slamet Julianti Tsamrotul Fuadah Tulus Sukreni Twinska Choirunissa Verga Veronika Wahyu Kiky Widiyanti, Ifa Seftia Rakhma Widya, Widya Graha Mangkading Wijayanti Wilma Rahmah Hidayati Windhy Widhyanti Wuryan Andayani Wustari L Mangundjaya Yanuar Rohmat Aji Yasmini - Yulia Haryono Yusuf Alam Romadhon Zidan Aqilah Rasyid