PENGARUH PERSEPSI KEADILAN TERHADAP KEPATUHAN PERPAJAKAN DENGAN LAYANAN PAJAK SEBAGAI VARIABEL MODERASI

Utami, Vania (2022) PENGARUH PERSEPSI KEADILAN TERHADAP KEPATUHAN PERPAJAKAN DENGAN LAYANAN PAJAK SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether the Tax Service moderates the causal relationship between perceptions of fairness and tax compliance. The data used are primary data obtained from questionnaires that have been distributed and measured using a Likert scale. The population in this study is SMEs engaged in the laying hens sector in South Sumatra. The sampling method used in this study was purposive sampling and obtained 98 samples. The results showed that tax services were able to moderate the causal relationship between perceptions of fairness and tax compliance. Keywords: Perception of Justice, Tax Compliance, Tax Service

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