National Conference on Applied Business, Education & Technology (NCABET)
Vol. 2 No. 1 (2022): The 2nd National Conference on Applied Business, Education & Technology (NCABET

PENGARUH SOSIALISASI, PENGETAHUAN PERPAJAKAN DAN KETEGASAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KUALITAS PELAYANAN PERPAJAKAN SEBAGAI VARIABEL INTERVENING

Sinthya Agustiani (Universitas Bina Bangsa)
Mohamad Husni (Universitas Bina Bangsa)
Muhammad Angga Anggriawan (Universitas Bina Bangsa)

Article Info

Publish Date
31 Oct 2022

Abstract

This study aims to determine the effect of socialization, knowledge of taxation, firmness of tax sanctions on taxpayer compliance with tax service quality as an intervening variable at KPP Pratama Serang Barat WPOP registered in 2017-2021. The sample selection using a questionnaire survey method with the slovin formula obtained 100 respondents. The tool used in this research is using SmartPLS version 3.0. The results of this study indicate that the socialization variable has no direct effect, but socialization has an influence on the intervening variable. The tax knowledge variable has an influence on the intervening variable and has a direct effect. The tax sanction firmness variable has no direct effect on taxpayer compliance but does affect taxpayer compliance through the intervening variable

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Journal Info
National Conference on Applied Business, Education & Technology (NCABET)
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home

Publisher

Universitas Bina Bangsa

Subject

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

Description

National Conference on Applied Business, Education & Technology (NCABET) is a proceeding series that aims to publish proceedings from conferences on the theories and methods in the fields of Business, Education and Technology research. All proceedings in this series are open access, i.e. the ...