Pengaruh Teknologi Informnasi Perpajakan Terhadap Etika Penggelapan Pajak Dengan Moralitas Wajib Pajak Sebagai Variabel Moderasi

Lauwyanto, Verencia (2020) Pengaruh Teknologi Informnasi Perpajakan Terhadap Etika Penggelapan Pajak Dengan Moralitas Wajib Pajak Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research aims to test the influence of taxation information technology against tax evasion ethics with taxpayer morality as a moderation variable. The data used in this research is primary data. The primary Data is obtained from questionnaires made through google form and distributed to taxpayers who earn personal income other than their job as employees also earn income derived from the business or free work listed on KPP Ilir Timur, KPP Ilir Barat, KPP Madya, and KPP Seberang Ulu Kota Palembang. The number of questionnaires distributed is 120 questionnaires, but only 100 kuesioer can be processed. The Data was analyzed by using moderated regression alalysis (MRA) with the help of SPSS software version 25. The results showed that taxpayer morality moderate the influence of taxation information technology against tax evasion ethics. Keywords: Taxation information technology, taxpayer morality, tax evasion ethics

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