Jurnal Informatika Ekonomi Bisnis
Vol. 5, No. 2 (June 2023)

Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi

Sari, Putri Intan Permata (Unknown)
Putri, Ebi Abady (Unknown)
Petra, Berta Agus (Unknown)
Dewi, Rindy Citra (Unknown)



Article Info

Publish Date
30 Jun 2023

Abstract

This study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable.

Copyrights © 2023






Journal Info

Abbrev

infeb

Publisher

Subject

Economics, Econometrics & Finance

Description

The Jurnal Informatika Ekonomi Bisnis (INFEB) is an interdisciplinary journal. It publishes scientific papers describing original research work or novel product/process development. The objectives are to promote an exchange of information and knowledge in research work, and new ...