Jurnal Riset Akuntansi Politala
Vol 7 No 2 (2024): Jurnal Riset Akuntansi Politala

DETERMINAN TERHADAP KEPATUHAN WAJIB PAJAK MELALUI INFORMASI PERPAJAKAN SEBAGAI PEMODERASI

Anita, Anita Silvia Rahayu (Unknown)
Badjuri, Achmad (Unknown)



Article Info

Publish Date
10 Jul 2024

Abstract

The purpose of this research is to assess the use of e-filing, tax socialization, and tax knowledge on taxpayer compliance with tax information as a moderating variable for taxpayers at the West Semarang Pratama Tax Service Office (KPP). This research uses quantitative methods. This method uses a questionnaire as the basis for data collection. The population used in this research is Taxpayers registered at the West Semarang KPP. The sampling method used was purposive sampling with the criteria of taxpayers registered at the West Semarang KPP and using the e-filling application. In this research, the data analysis method used is Moderated Regression Analyze (MRA). The results of this research are that the use of e-filing and tax socialization has no effect on taxpayer compliance, but tax knowledge has a positive effect on taxpayer compliance, and tax information is not able to moderate the relationship between the use of e-filing, tax socialization, and tax knowledge on taxpayer compliance.

Copyrights © 2024






Journal Info

Abbrev

JRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi merupakan media yang diterbitkan oleh Program Studi Akuntansi Politeknik Negeri Tanah Laut dan mempublikasikan hasil-hasil penelitian dalam bidang akuntansi yang meliputi riset akuntansi, studi ekonomi, manajemen, bisnis, dan keuangan. Jurnal Riset Akuntansi terbit secara ...