Efek mediasi kepatuhan wajib pajak pada pengaruh pemahaman dan kesadaran wajib pajak terhadap keberhasilan penerimaan pajak penghasilan

  • Herry Wahyudi Program Studi Akuntansi, Universitas Muhammadiyah Sumatera Utara

Abstrak

Purposes - This study aims to analyze the influence of understanding taxpayers and taxpayer awareness of tax revenue success, either directly or mediated by taxpayer compliance
Methods  - This study is associative research. The sample of this study amounted to 100 taxpayers. Technique of collecting data was using questionaire, while technique of data analysis was using path analysis.
Findings - The results of this study indicate that understanding and awareness of taxpayers had a positive and significant impact on taxpayer compliance. Understanding taxpayers, awareness and compliance taxpayers had a positive and significant impact on tax revenue success. Taxpayer compliance is not an intervening variable.
Keywords - Understanding, Awareness, Compliance, Taxpayer, Success, Acceptance, Income Tax

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Diterbitkan
2017-11-30
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WAHYUDI, Herry. Efek mediasi kepatuhan wajib pajak pada pengaruh pemahaman dan kesadaran wajib pajak terhadap keberhasilan penerimaan pajak penghasilan. Jurnal Studi Akuntansi & Keuangan, [S.l.], v. 1, n. 1, p. 29-38, nov. 2017. ISSN 2597-7601. Tersedia pada: <http://ejurnal.id/index.php/jsak/article/view/108>. Tanggal Akses: 13 apr. 2021
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