Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kota Palembang Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi

Putri, Elina (2020) Pengaruh Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Di Kota Palembang Dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

The purpose of this study is to examine the taxation socialization can moderate taxpayer awareness of taxpayer compliance in paying motor vehicle tax in the city of Palembang. This study uses Theory of Planned Behavior as the theory. The population is all motor vehicle taxpayers who are in the city of Palembang, while the sample is taxpayers registered with SAMSAT Palembang with a total sample of 100 respondents. The data analysis is multiple regression analysis to know the effect of taxation socialization can moderate taxpayer awareness of taxpayer compliance in paying motor vehicle tax. This study also uses Moderated Regression Analysis (MRA). The result showed that taxation socialization can’t moderate taxpayer awareness of taxpayer compliance in paying motor vehicle tax.

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