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Ni Nyoman Trida Puspita
Fakultas Ekonomi dan Bisnis, Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Preferensi Risiko Memoderasi Pengaruh Sanksi Perpajakan dan Kualitas Pelayanan pada Kepatuhan Wajib Pajak Ni Nyoman Trida Puspita; I Ketut Jati
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i07.p17

Abstract

This study aims to determine the effect of tax sanctions and service quality on individual taxpayer compliance moderated by the moderating variable. The research location is at the Kantor Pelayanan Pajak Pratama Gianyar. The number of samples is 100 people determined by using purposive sampling method. Data was collected through the questionnaire method. The data analysis technique used is Moderated Regression Analysis. Research shows results include tax sanctions have a positive effect on WPOP compliance, service quality has no effect on WPOP compliance, risk preferences weaken the positive effect of tax sanctions on WPOP compliance, and risk preferences do not moderate the positive effect of service quality on compliance WPOP. Keywords: Tax Sanctions; Service Quality; Risk Preferences; Taxpayer Compliance
Co-Authors I Ketut Jati