Jurnal Informatika Ekonomi Bisnis
Vol. 5, No. 2 (2023)

Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi

Putri Intan Permata Sari (Universitas Putra Indonesia YPTK Padang)
Ebi Abady Putri (Universitas Putra Indonesia YPTK Padang)
Berta Agus Petra (Universitas Putra Indonesia YPTK Padang)
Rindy Citra Dewi (Universitas Putra Indonesia YPTK Padang)



Article Info

Publish Date
30 Jun 2023

Abstract

This study aims to examine the effect of taxpayer motivation and perceptions of tax corruption on taxpayer compliance with taxpayer awareness as an intervening variable. The data used in this study are primary data obtained by distributing questionnaires directly to respondents, namely individual taxpayers registered at KPP Pratama Padang Satu. The sampling technique used accidental sampling technique and the analytical method used was multiple linear regression analysis using SPSS version 25. The results of this study indicate that the motivation of taxpayers and perceptions of tax corruption partially have no effect on taxpayer awareness. Taxpayer motivation influences taxpayer compliance. Perceptions of tax corruption and taxpayer awareness partially affect taxpayer compliance. Taxpayer motivation influences taxpayer compliance with taxpayer awareness as an intervening variable. Perceptions of tax corruption have no effect on taxpayer compliance with taxpayer awareness as an intervening variable.

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Journal Info

Abbrev

infeb

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Informatika Ekonomi Bisnis adalah Jurnal Nasional, yang didedikasikan untuk publikasi hasil penelitian yang berkualitas dalam bidang Informatika Ekonomi dan Bisnis, namun tak terbatas secara implisit. Jurnal Informatika Ekonomi Bisnis menerbitkan artikel secara berkala 4 (empat) kali setahun ...