PENGARUH NJOP, SIKAP, KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, DAN SPPT TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI DI KECAMATAN DENPASAR UTARA

Authors

  • Kadek Eryn Mega Yanti Universitas Mahasaraswati Denpasar
  • Anik Yuesti Universitas Mahasaraswati Denpasar
  • Desak Ayu Sriary Bhegawati Universitas Mahasaraswati Denpasar

Keywords:

NJOP, Taxpayer Attitude, Taxpayer Awareness, Tax Knowledge, SPPT, Taxpayer Compliance, Tax Penalties

Abstract

This study aims to determine the effect of the tax object value (NJOP), taxpayer attitudes, taxpayer awareness, tax knowledge, and SPPT on taxpayer compliance in paying land and property tax with tax penalties as variable moderating at North Denpasar District. This research uses primary data and secondary data. The number of samples in this research is 100 respondents with method sampling using accidental sampling method. Data collection is done through documentation and questionnaire. Technical data analysis of his study using moderated regression analysis (MRA). The results of this study shows that the tax object value (NJOP) has positive and significant effect on taxpayer compliance, taxpayer attitude has positive dan significant effect on taxpayer compliance, taxpayer awareness has no significant effect on taxpayer compliance, tax knowledge has positive and significant effect on taxpayer compliance, SPPT has no significant effect on taxpayer compliance, tax penalties can moderating the effect of the tax object value (NJOP) on taxpayer compliance, tax penalties can not moderating the effect of taxpayer attitude on taxpayer compliance, tax penalties can not moderating the effect of taxpayer awareness on taxpayer compliance, tax penalties can moderating the effect of tax knowledge on taxpayer compliance, and tax penalties can not moderating the effect of SPPT on taxpayer compliance.

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Published

2021-02-28