Selly Rosalina, 222017185 (2021) Pengaruh Tax Avoidance, Tax Planning dan Isomorfisma terhadap Kepatuhan Wajib Pajak dengan Keadilan Pajak sebagai Variabel Moderasi (Studi Kasus pada KPP Pratama Palembang Ilir Barat). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

ABSTRACT Selly Rosalina /2220171852021/ The Effect of Tax Avoidance, Tax Planning and Isomorphism on Taxpayer Compliance with Tax Justice as Moderation/Taxation Variables. This study was conducted to answer the existing problems, namely how the effect of tax avoidance, tax planning and isomorphism on taxpayer compliance and how the effect of tax avoidance, tax planning and isomorphism on taxpayer compliance with tax justice as a moderating variable. This research includes associative research. The sample in this study was obtained as many as 100 business entities registered at KPP Ilir Barat Palembang City. The data used are primary and secondary data. Methods of collecting data through questionnaires and documentation. The data analysis used is quantitative analysis. The analysis technique uses descriptive statistics and inferential statistics. Inferential statistical analysis consisted of classical assumption test, multiple linear regression, coefficient of determination test and continued with F test (simultaneous) and t test (partial) and MRA test (moderated regression analysis). The data analysis technique in this study was assisted by the Software Statistical Program For Special Science (SPSS). The results of the analysis show that tax avoidance, tax planning, and isomorphism have a significant effect on corporate taxpayer compliance, taxpayer justice does not moderate the effect of tax avoidance on corporate taxpayer compliance but only acts as a moderator predictor (predector moderator). Taxpayer justice does not moderate the effect of tax planning on corporate taxpayer compliance but only acts as a moderator predictor. Taxpayer justice does not moderate the effect of isomorphism on corporate taxpayer compliance but only acts as a moderator predictor. Keywords: Tax Avoidance, Tax Planning, Isomorphism, Compulsory Compliance and Tax Justice

Item Type:	Thesis (Skripsi)
Additional Information:	Pembimbing : 1. Dr.Betri, S.E.,Ak.,M.Si.,CA 2. Darma Yanti, S.E.,Ak,.M.Si..CA
Uncontrolled Keywords:	Tax Avoidance, Tax Planning, Isomorfisma, Kepatuhan Wajib Pajak dan Keadilan Pajak
Subjects:	Akuntansi > akuntansi pajak
Depositing User:	Mahasiswa Feb
Date Deposited:	16 Sep 2021 06:26
Last Modified:	16 Sep 2021 06:26
URI:	http://repository.um-palembang.ac.id/id/eprint/18178

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