Peran Moderasi Sosialisasi Pajak dalam Pengaruh Tax Morale, Pengetahuan Perpajakan, dan E-Tax System Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Yulianin Anis Pristina, Afifudin Afifudin, Umi Nandiroh

Abstract


The aim of this research is to analyze the influence of tax morale, tax knowledge, and e-tax system on individual taxpayer compliance which is moderated by tax socialization. This type of research uses descriptive research methods through a quantitative approach. The quantitative approach method is a type of research that involves collecting data to test hypotheses or answer questions about an issue or topic. This research used a proportional random sampling technique, namely a sampling technique carried out randomly with proportional numbers in each population using the Slovin formula. The data sources used are primary data obtained from questionnaires and distributed directly to individual taxpayers registered at KPP Pratama Situbondo and secondary data obtained from KPP Pratama Situbondo data. The population in this study is individual taxpayers registered at KPP Pratama Situbondo. The research sample consisted of 100 respondents and was measured using a Likert scale. The research results show that tax morale has no effect on individual taxpayer compliance at KPP Pratama Situbondo. Meanwhile, knowledge of taxation and the e-tax system has a significant positive effect on individual taxpayer compliance at KPP Pratama Situbondo. Regarding the moderating variable, namely tax socialization, the results show that the variables tax morale, tax knowledge, and e-tax system do not moderate tax socialization on individual taxpayer compliance at KPP Pratama Situbondo.

Keywords: Tax morale, tax knowledge, e-tax system, taxpayer compliance, tax socialization

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References


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