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- W3120960993 abstract "ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Moral Wajib Pajak, Penghindaran Pajak, Sanksi Perpajakan, dan Sikap Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Palembang Seberang Ulu. Hasil penelitian ini menunjukkan secara parsial masing-masing bahwa Moral Wajib Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi. Penghindaran Pajak tidak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi. Sanksi Perpajakan berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi. Sikap Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi. Secara simultan Moral Wajib Pajak, Penghindaran Pajak, Sanksi Perpajakan, dan Sikap Wajib Pajak berpengaruh terhadap Kepatuhan Wajib Pajak Orang Pribadi. Berdasarkan kesimpulan penelitian ini maka Wajib Pajak memiliki moral yang baik dalam memiliki NPWP dan jujur dalam melaporkan SPT, Wajib Pajak taat dalam membayar pajak sehingga akan terhindar dari sanksi perpajakan, Wajib Pajak menaati semua peraturan perpajakan yang berlaku, dan Wajib Pajak tepat waktu dalam memenuhi semua kewajiban perpajakan dan hak perpajakannya. Kata kunci :   Moral Wajib Pajak, Penghindaran Pajak, Sanksi Perpajakan, Sikap Wajib Pajak, Kepatuhan Wajib Pajak Orang Pribadi. ABSTRACT This study aims to determine the effect of taxpayers' morals, tax avoidance, tax sanctions and taxpayer attitudes towards individual taxpayer compliance at the Palembang Seberang Ulu Pratama Tax Office. The results of this study indicate partially each of the Taxpayers' Moral has no effect on Individual Taxpayer Compliance. Tax Avoidance has no effect on Individual Taxpayer Compliance. Tax Sanctions affect Individual Taxpayer Compliance. The attitude of the Taxpayer has an effect on Individual Taxpayer Compliance. Simultaneously, Taxpayer Morals, Tax Avoidance, Tax Sanctions and Taxpayer Attitudes affect Individual Taxpayer Compliance. Based on the conclusions of this study, taxpayers have good morals in having an NPWP and are honest in reporting SPT, taxpayers are obedient in paying taxes so that they will avoid tax sanctions, taxpayers obey all applicable tax regulations, and taxpayers are on time to fulfill all tax obligations and tax rights. Keywords: Taxpayer Morals, Tax Avoidance, Tax Sanctions, Taxpayer Attitudes, Personal Taxpayer Compliance." @default.
- W3120960993 created "2021-01-18" @default.
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- W3120960993 date "2020-12-31" @default.
- W3120960993 modified "2023-09-24" @default.
- W3120960993 title "Pengaruh Moral Wajib Pajak, Penghindaran Pajak, Sanksi Perpajakan, dan Sikap Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Palembang Seberang Ulu" @default.
- W3120960993 doi "https://doi.org/10.31851/jmwe.v17i4.5097" @default.
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