Peran Sanksi Pajak Dalam Memoderasi Kepatuhan Wajib Pajak Pribadi Di Yogyakarta

Budi Setyanta, Dewi Puspitasari

Abstract

Penelitian ini bertujuan untuk menentukan peran sanksi pajak dalam memoderasi perilaku kepatuhan wajib pajak pribadi di Yogyakarta. Pengambilan 174 sampel penelitian dengan menggunakan metode convenience sampling Uji statistik dalam penelitian ini menggunakan Structural Equation Modeling. Hasil penelitian mengindikasi bahwa sanksi pajak memoderasi perilaku kepatuhan pajak pribadi. Penelitian selanjutnya dapat mempertimbangkan penegakan hukum sebagai variabel pemoderasi.

Keywords

Sikap; Norma Subyektif; Niat; Kepatuhan Pajak.

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