Forum Bisnis dan Kewirausahaan
Vol 10 No 2 (2021): Forum Bisnis dan Kewirausahaan

Pengetahuan Wajib Pajak Sebagai Variabel Mediasi Hubungan Antara Sosialisasi PMK N0. 44 Tahun 2020, Kemudahan Memanfaatkan Insentif Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan

Siti Khairani (STIE Multi Data Palembang)

Article Info

Publish Date
16 Mar 2021

Abstract

The purpose of this study was to test whether the knowledge variable could mediate the relationship between the PMK No. socialization variables. 44 of 2020, the ease of taking advantage of tax incentives, and awareness of taxpayer compliance. The technique of collecting data is through distributing questionnaires to UMKM in KPP Ilir Timur Palembang. The analysis technique uses path analysis with the help of the SPSS program. From the result of the path analysis, there is an indirect effect of the Socialization variable (X1) on the compliance variable (Y) through the Mediation Variable (Knowledge) of 0.144 (14.4%). The convenience variable through the knowledge variable does not have a significant effect on the compliance variable. Indirectly, the awareness variable through the knowledge variable has a significant effect on the compliance variable.

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Journal Info
Forum Bisnis dan Kewirausahaan
Website

Abbrev

forbiswira

Publisher

Sekolah Tinggi Ilmu Ekonomi Multi Data Palembang

Subject

Economics, Econometrics & Finance

Description

FORBISWIRA , Forum Bisnis dan Kewirausahaan merupakan jurnal ilmiah berkala yang diterbitkan oleh STIE Multi Data Palembang (MDP Business School), Indonesia. Merupakan media bagi para dosen, mahasiswa, alumni, dan peneliti lainnya untuk mempublikasikan hasil-hasil penelitian dan paper yang berisi ...