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Kembali| NIM (Student Number) | C1I017037 |
|---|---|
| Nama Mahasiswa | GRANDITA DIVYA SAGITA |
| Judul Artikel | THE EFFECT OF UNDERSTANDING INCOME TAX ARTICLE 25 AND TAXPAYER AWARENESS OF CORPORATE TAXPAYER COMPLIANCE DURING THE COVID-19 PANDEMIC WITH LOCUS OF CONTROL AS A MODERATING VARIABLE (CASE STUDY OF CORPORATE TAXPAYERS IN TANGERANG CITY) |
| Abstrak | Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman PPh pasal 25 dan kesadaran wajib pajak terhadap kepatuhan wajib pajak badan pada masa pendemi Covid-19 dengan locus of control sebagai variabel moderasi. Jumlah sampel dalam penelitian ini yaitu 100 responden. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah convenience sampling. Convenience sampling adalah metode pengambilan sampel berdasarkan kebetulan, yaitu anggota dari populasi yang ditemui oleh peneliti dan dianggap cocok sebagai sumber data untuk digunakan sebagai sampel. Sampel dalam penelitian ini adalah wajib pajak badan diwilayah kota Tangerang dan terdaftar di KPP Prata Tangerang Timur. Analisis data teknik yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dan moderated regression analysis (MRA) dengan uji interaksi . Hasil penelitian ini menunjukkan bahwa: (1) Pemahaman PPh pasal 25 berpengaruh positif terhadap kepatuhan wajib pajak badan pada masa pandemi Covid-19, (2) Kesadaran wajib pajak berpengaruh positif tentang kepatuhan wajib pajak badan pada masa pandemi covid-19, (3) Locus of control dapat memoderasi pengaruh pemahaman PPh pasal 25 terhadap kepatuhan wajib pajak badan pada masa pandemi Covid19, (4) Locus of control tidak dapat memoderasi pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak badan pada masa pandemi covid19. |
| Abstrak (Inggris) | This study aims to determine the effect of understanding income tax article 25 and taxpayer awareness on corporate taxpayer compliance during the Covid-19 pandemic with locus of control as a moderating variable. The sample in this study was 100 respondents. The sampling technique used in this study was convenience sampling. Convenience sampling is a method of sampling based on chance, that is, members of the population encountered by the researcher and considered suitable as a source of data to be used as a sample. The sample in this study was corporate taxpayers in the Tangerang city area and registered at KPP Prata East Tangerang. The data analysis techniques used in this study was multiple linear regression analysis and moderated regression analysis (MRA) with interaction. The results of this study indicate that: (1) Understanding income tax article 25 has a positive effect on corporate taxpayer compliance during the Covid-19 pandemic, (2) Taxpayer awareness has a positive effect on corporate taxpayer compliance during the covid-19 pandemic, (3) Locus of control can moderate the effect of understanding income tax article 25 on corporate taxpayer compliance during the Covid19 pandemic, (4) Locus of control cannot moderate the effect of taxpayer awareness on corporate taxpayer compliance during the covid19 pandemic. |
| Kata Kunci | Understanding income tax article 25, Taxpayer awareness Taxpayer Compliance, Locus of Control |
| Nama Pembimbing 1 | Dr. Siti Maghfiroh, S.E., M.SI., Ak., CA |
| Nama Pembimbing 2 | Warsidi, SE., M.Si., Ak |
| Tahun | 2023 |
| Jumlah Halaman | 23 |
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