Pengaruh Tax Socialization dan Tax Fairness Terhadap Tax Compliance dengan Tax Awareness Sebagai Variabel Intervening

نویسندگان

چکیده

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh sosialisasi perpajakan keadilan pajak terhadap kepatuhan dengan kesadaran sebagai variabel Intervening pada wajib Usaha Mikro, Kecil Menengah di Bojonegoro, Jawa Timur. akan menggunakan jenis penelitian deskriptif kuantitatif data primer melalui penyebaran kuesioner. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dimana kriterianya usaha mikro, kecil menengah berdomisili wilayah Sampel dalam sebanyak 174 responden. Analisis pendekatan Partial Leasts Square (PLS) program SmartPLS 3.0. Hasil menunjukkan bahwa variabel-variabel diteliti memiliki signifikan dependen. berpengaruh positif perpajakan, tidak memediasi perpajakan. Kesadaran mampu Dengan demikian hasil kontrol pengetahuan pajak, namun pelayanan pajak.

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ژورنال

عنوان ژورنال: COMSERVA

سال: 2023

ISSN: ['2798-5652', '2798-5210']

DOI: https://doi.org/10.59141/comserva.v2i09.478