Kesadaran Membayar Pajak Memediasi Hubungan Pengetahuan Perpajakan Terhadap Kemauan Membayar Pajak

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Kesadaran Membayar Pajak Memediasi Hubungan Pengetahuan Perpajakan Terhadap Kemauan Membayar Pajak
 
Creator Purnamasari, Popy
Oktaviani, Rachmawati Meita
 
Subject Knowledge of tax, awareness of paying taxes, willingness to pay taxes

 
Description This study aims to examine and analyze the influence of knowladge taxation on the willingness to pay taxes with the awareness of paying taxes as an intervening variabel. The population in this study is the UMKM taxpayer who has an NPWP and is registered with the Semarang Coperation and UMKM Office. Thi study used a nonprobabilitas sampling technique with purpopsive sampling method of 100 respondents. Data analysis of this study using multiple linear analysis and path analysis. The results of the study indicate that the variabel knowledge of tax have a significant positive effect the awareness of paying taxes. Awareness of paying taxes have a significant positive effect the willingness to pay taxes. Knowledge of tax have a significant positive effect on the willingness of pay taxes.
 
Publisher STIE AAS
 
Contributor
 
Date 2020-07-25
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1088
10.29040/jap.v21i1.1088
 
Source Jurnal Akuntansi dan Pajak; Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1088/pdf
 
Rights Copyright (c) 2020 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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