Khasanah, Uswatun (2018) Pengaruh Kewenangan Otoritas Pajak terhadap Kepatuhan Pajak Sukarela dengan dimoderasi oleh Kepercayaan Pajak. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji dan memberikan bukti empiris pengaruh kewenangan otoritas yaitu kemungkinan pemeriksaan pajak, rewards pajak, sosialisasi pajak, keadilan prosedur terhadap kepatuhan pajak sukarela dengan dimoderasi oleh kepercayaan pajak. Penelitian ini menggunakan metode survei yang dilakukan pada KPP Pratama Kepanjen Malang. Didapatkan 173 responden yang diperoleh dengan menggunakan non-probability sampling. Data yang diperoleh pada penelitian ini diolah dengan bantuan alat analisis Structural Equation Modelling-Partial Least Squares (SEM-PLS). Hasil pengujin menunjukkan bahwa kemungkinan pemeriksaan pajak, sosialisasi pajak, dan keadilan prosedur memiliki pengaruh terhadap kepatuhan pajak sukarela. Akan tetapi, penelitian ini belum menemukan bukti empiris bahwa rewards berpengaruh terhadap kepatuhan pajak sukarela. Hasil pengujian moderasi menunjukkan bahwa kepercayaan pajak mampu memoderasi interaksi antara kemungkinan pemeriksaan pajak dan keadilan prosedur terhadap kepatuhan pajak sukarela.
English Abstract
This study aims to examine and provide empirical evidence of the influence Power of authority, there are the possibility of tax audits, tax rewards, tax socialization, fairness of procedures for voluntary tax compliance and moderated by tax trust. This study uses a survey method conducted at the KPP Pratama Kepanjen Malang. 173 respondents were obtained using non-probability sampling. The data obtained in this study were processed with the help of Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis tools. The results of the examination present that the possibility of tax audits, tax socialization, and procedural justice has an influence on voluntary tax compliance. However, this study has not found empirical evidence that rewards affect voluntary tax compliance. The results of the moderation test indicate that tax trust is able to moderate the interaction between the possibility of tax audits and fairness of procedures towards voluntary tax compliance.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/336.2/KHA/p/2018/041901098 |
| Uncontrolled Keywords: | Kepatuhan pajak sukarela, slippery slope, kepercayaan pajak |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Endang Susworini |
| Date Deposited: | 27 Sep 2022 07:23 |
| Last Modified: | 27 Sep 2022 07:23 |
| URI: | http://repository.ub.ac.id/id/eprint/194992 |
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