Pengaruh Moral Pajak dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Relawan Pajak sebagai Variabel Moderasi

Laksmi, Ida Ayu Windari Darma and Partika, I Dewa Made and Suardani, Anak Agung Putri (2023) Pengaruh Moral Pajak dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Relawan Pajak sebagai Variabel Moderasi. Undergraduate thesis, Politeknik Negeri Bali.

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Abstract

Bali's tax revenue that has not been maximized are strengthened by the ratio of individual taxpayer compliance that does not reach the target. In the province of Bali, KPP Pratama Tabanan is one that has a relatively low level of tax revenue realization when compared to other tax office in the province of Bali. This is due to internal factors such as tax morale and tax understanding possessed by taxpayers and there is a third role, namely Tax Volunteers. The purpose of this study was to determine the effect of tax morale, understanding of taxation, and the role of tax volunteers as a moderating variable on individual taxpayer compliance. This research was conducted at KPP Pratama Tabanan. The data analyzed is primary data. Primary data from questionnaires distributed to 100 individual taxpayers registered at KPP Pratama Tabanan. Determination of sample size using purposive sampling and the Yamane formula. Statistical testing in testing the hypothesis using the Partial Least Square (PLS) test tool with SmartPLS version 4.0. The results in this study indicate that: (1) Tax morale has a positive and significant effect on individual taxpayer compliance, (2) Tax understanding has a positive and significant effect on individual taxpayer compliance, (3) Tax volunteers weaken the effect of tax morale on individual taxpayer compliance, and (4) Tax volunteers weaken the effect of tax understanding on individual taxpayer compliance. Keywords: Tax morale, understanding of taxation, individual tax compliance, tax volunteer

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