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

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Taxation information technology, taxpayer morality, tax evasion ethics
Subjects: H Social Sciences > HN Social history and conditions. Social problems. Social reform
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Users 1060 not found.
Date Deposited: 02 Sep 2020 06:44
Last Modified: 02 Sep 2020 06:44
URI: https://eprints.ukmc.ac.id/id/eprint/4265

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