PENGARUH PENGHASILAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA PALEMBANG DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MODERASI

Charles, Regina Ersalina (2019) PENGARUH PENGHASILAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA PALEMBANG DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL MODERASI. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether the awareness of taxpayers positively moderates the effect of income on taxpayer compliance in paying Land and Building Taxes in Palembang City. The theory used in this study is Theory of Planned Behavior and Contingency Theory. The population in this study is all taxpayers who pay land and building tax in the city of Palembang. The sampling technique was done by using purposive sampling with the criteria of taxpayers who pay land and building tax above Rp. 300,000. The sample of this study was 100 respondents. The instrument used in this study was a questionnaire. The analysis technique used to test the hypothesis in this study is moderating regression analysis with the help of SPSS version 23. The results obtained showed that awareness was not able to moderate the income of taxpayers on taxpayer compliance in paying land and building tax in Palembang City. Keywords: Taxpayer Income, Taxpayer Awareness, Taxpayer Compliance, Land and Building Tax.

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