PENGARUH DIGITALISASI PERPAJAKAN DAN PERUBAHAN TARIF TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN SEBAGAI VARIABEL INTERVENING

Saputri, Hany Arum (2023) PENGARUH DIGITALISASI PERPAJAKAN DAN PERUBAHAN TARIF TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN SEBAGAI VARIABEL INTERVENING. Sarjana (S1) thesis, Universitas Islam "45" Bekasi.

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Abstract

The purpose of this study is to analyze the Effect of Tax Digitalization, Tariff Changes, with Awareness as an Intervening Variable on Tax Compliance. This type of research is descriptive quantitative research using primary data in the form of questionnaires directly by taxpayers and measured using a Likert scale. The number of samples used is 130 samples of taxpayers with the sampling technique using Convienence Sampling. This study uses the SmartPLS 3.2.9 analysis method. The results of this study indicate that the application of Tax Digitization has a positive effect on Tax Compliance, Tariff Changes have no effect and have a negative direction on Tax Compliance, the variable Tax Digitization on Tax Awareness has a positive and significant effect, the variable Tariff Changes on Awareness also has a positive influence, Tax Awareness on Tax Compliance has a positive effect, then for the intervening variable the Tax Digitization on Tax Awareness through Awareness as an Intervening variable is rejected because the Intervening variable cannot mediate Tax Compliance, and Changes in Awareness Rates on Tax Compliance through the Intervening variable have a positive effect so that Tax as an intervening variable can mediate tax compliance. It is suggested for future researchers to expand the distribution of questionnaires in order to get more respondents so that they pass the convergent validity test and discriminant validity test and can use other variables besides awareness as intervening variables.

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