Pengaruh Kekuasaan Otoritas Pajak Terhadap Kepatuhan Pajak dengan Moral Pajak Sebagai Variabel Moderasi

Anadira Annisa Marsetyo, M. Cholid Mawardi, Arista Fauzi Kartika Sari

Abstract


This research aims to analyze the influence of tax authority power on tax compliance with moderated tax morals. The sampling technique uses purposive sampling by knowing individual taxpayers registered at KPP Pratama Kepanjen by reporting taxes at KPP Pratama Kepanjen. The data analysis method in this research is quantitative data analysis using SPSS. The results of the research show that the tax authority power variable has a significant effect on tax compliance, while the tax moral variable does not have a significant effect as a moderating variable.

Keywords: Tax compliance, tax authority, tax morals, and moderation

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