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PENGARUH MOTIVASI, MORALITAS, DAN PERAN PERANGKAT DESA TERHADAP KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL MODERASI (Studi Kasus di Kabupaten Bantul)

Dewi, Septian Kurnia (2019) PENGARUH MOTIVASI, MORALITAS, DAN PERAN PERANGKAT DESA TERHADAP KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DENGAN SANKSI PERPAJAKAN SEBAGAI VARIABEL MODERASI (Studi Kasus di Kabupaten Bantul). Bachelor thesis, Universitas Ahmad Dahlan.

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Abstract

According to Act No. 28 of 2007 on General provision of taxation, a tax is the obligatory contribution to the nation that is owned by a person or a body that is compelling according to acts without any direct reward and is used for the national requirement to be used maximally for the prosperity of the people. In this study the effect of motivation, morality,, and village apparatus’ role on the obedience of the people in paying taxes of land and building in the villages and towns with tax sanction as moderating variable. Samples of this study was 127 Individual Taxpayers who live in Bantul Regency. The type of data used in this study is primary data, the sampling technique in this study uses purposive sampling method. Data collection methods used in this study using a questionnaire. The analysis method uses MRA (Moderated Regression Analysis). The results of this study conclude that motivation and the role of village officials influence tax compliance. While morality does not affect tax compliance. The results of this study also show that tax sanctions moderate (strengthen) the motivation and role of village officials in tax compliance. Whereas tax sanctions do not moderate morality towards tax compliance.

Item Type: Naskah Publikasi (Bachelor)
Pembimbing Naskah Publikasi (Tugas Akhir): Amir Hidayatulloh, S.E., M.Sc.
Subjects: L Education > L Education (General)
Divisi / Prodi: Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User: publikasi uad
Date Deposited: 28 Sep 2019 07:35
Last Modified: 28 Oct 2019 08:36
URI: http://eprints.uad.ac.id/id/eprint/15036

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