ANALISIS PENGARUH SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG DENGAN TINGKAT PENDAPATAN SEBAGAI VARIABEL MODERASI

Liani, Shelly (2019) ANALISIS PENGARUH SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR DI KOTA PALEMBANG DENGAN TINGKAT PENDAPATAN SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

The purpose of this study is to determine whether the level of income as a moderating variable affects the relationship of tax sanctions to taxpayer compliance in paying motor vehicle tax in the city of Palembang. The theory used in this study is Theory of Planned Behavior (TPB) or Planning Behavior Theory. The population in this study were all taxpayers in the city of Palembang with a total sample of 100 respondents using the convenience sampling method. Data collection is done using a questionnaire that is distributed directly to respondents. The regression analysis technique used in this study is the Moderated Regression Analysis (MRA). The results obtained showed that the level of income as a moderating variable did not affect the relationship of tax sanctions to taxpayer compliance in paying motor vehicle tax in the city of Palembang. Keywords: Income Level, Tax Sanction, Taxpayer Compliance

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