Pengaruh Pembelajaran Dan Sosialisasi Perpajakan Terhadap Kesadaran Calon Wajib Pajak Dengan Tax Center Sebagai Variabel Moderating
This study aimed to test and provide empirical evidence of the taxation learning and socialization on students' awareness to become taxpayers who obey the tax center as a moderating variable. This research is classified as causative research. The data used in this study are primary data from the results of the questionnaire. Respondents in this study were accounting study students at the Faculty of Economics at Sarjanawiyata Tamansiswa University. the sample was selected by purposive sampling method and 80 questionnaires were obtained. Data were analyzed using SPSS version 16.0. The data analysis technique in this study used multiple linear regression techniques and pure moderators. The results of this study indicate that: (1) taxation learning has a positive effect on students' awareness of being compliant taxpayers, (2) tax socilization does not affect the awareness of students to become obedient taxpayers, (3) tax centers weaken the influence of learning relationships taxation on the awareness of students to become obedient taxpayers; and (4) tax centers strengthen the relationship of the effect of taxation socialization on the awareness of students to become obedient taxpayers. It is recommended for future research to add other variables that influence students' awareness to become obedient taxpayers.
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