Model Kepatuhan Wajib Pajak (Studi pada Wajib Pajak yang Melakukan Usaha di Kota Medan)

Authors

  • Dahrani Dahrani Universitas Muhammadiyah Sumatera Utara, Indonesia
  • Maya Sari Universitas Muhammadiyah Sumatera Utara, Indonesia
  • Fitriani Saragih
  • Jufrizen Jufrizen

Keywords:

Compliance, Taxpayers, Justice, Trust, Norms

Abstract

This study aims to produce a Taxpayer Compliance model (Study on Taxpayers Doing Business in Medan City. The research was conducted in Medan City. The population of this study is taxpayers who carry out business activities in Medan City, both individual taxpayers and businessmen. corporate tax. Because the number of taxpayers who carry out activities in Medan City is very large and the population is unknown, a sample selection was made and 97 taxpayers were obtained. The sample selection was taken by convenience sampling technique. The survey used a media questionnaire (questionnaire). The data analysis technique used was descriptive statistical analysis and SEM-PLS with Smart PLS software. The results showed that there was a significant positive effect of procedural justice on Taxpayer Compliance. There was a significant positive effect of norms. per sonal on Taxpayer Compliance. there is a significant positive effect of procedural justice on personal norms. Moderation of Trust in Tax Authorities is able to strengthen the effect of procedural justice on Taxpayer Compliance

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Published

2021-01-18

How to Cite

Dahrani, D., Sari, M., Saragih, F., & Jufrizen, J. (2021). Model Kepatuhan Wajib Pajak (Studi pada Wajib Pajak yang Melakukan Usaha di Kota Medan). Jurnal Akuntansi Dan Pajak, 21(2). Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/1513

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Vol. 21 No. 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021

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