Peran Sanksi Pajak Dalam Memoderasi Kepatuhan Wajib Pajak Pribadi Di Yogyakarta

Authors

  • Budi Setyanta Fakultas Ekonomi Universitas Janabadra Jogjakarta
  • Dewi Puspitasari Fakultas Ekonomi Universitas Janabadra Jogjakarta

DOI:

https://doi.org/10.21111/tijarah.v5i2.3654

Keywords:

Sikap, Norma Subyektif, Niat, Kepatuhan Pajak.

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.

References

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Published

2020-01-29

How to Cite

Setyanta, B., & Puspitasari, D. (2020). Peran Sanksi Pajak Dalam Memoderasi Kepatuhan Wajib Pajak Pribadi Di Yogyakarta. Al Tijarah, 5(2), 72–84. https://doi.org/10.21111/tijarah.v5i2.3654

Issue

Vol. 5 No. 2 (2019): Al Tijarah | December

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Articles

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The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright of the article shall be assigned to Al Tijarah journal and Departement of Management, Faculty of Economics and Management, University of Darussalam as publisher of the journal.