Pengaruh Pengetahuan Perpajakan dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak dengan Pemanfaatan Media Sosial Sebagai Variabel Pemoderasi

Lestari, Mega (2024) Pengaruh Pengetahuan Perpajakan dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak dengan Pemanfaatan Media Sosial Sebagai Variabel Pemoderasi. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

This study aims to determine wheter there is an influence between taxation knowledge, taxation socialization on the level of compliance of individual taxpayers with the use of social media as a moderating variable. This research uses quantitative descriptive statistical methods with questionnaire data collection (primary) given to Individual Taxpayers registered at KPP Pratama Bekasi Barat. The sample used in the study was selected using the Purposive Sampling method, and the determination of the number of respondents was calculated using the Slovin formula. The questionnaire was distributed online through social media using google form. Based on this selection, 108 individual taxpayer respondents were obtained who were registered at KPP Pratama Bekasi Barat. Hypothesis testing is done through multiple linear regression analysis with MRA (Moderated Regression Analysis) using SPSS version 25 to test the effect between the independent variable and the dependent variable and the effect between the moderating variable and the independent variable on the dependent variable. Based on the tests that have been carried out, this study shows the results in the form of taxation knowledge variables do not significantly affect individual taxpayer compliance, then for the taxation socialization variable has a positive and significant effect on individual taxpayer compliance, and the moderating variable of social media utilization weakens the influence of socialization on taxpayer compliance and the use of social media is able to strengthen the influence of tax knowledge on individual taxpayer compliance.

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