PENGARUH TANGGUNG JAWAB MORAL DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SANKSI PAJAK SEBAGAI VARIABEL PEMODERASI
Abstract
This research aims to analyze The Influence of Moral Responsibility and Tax Payer Awarness on Personal Tax Payer Compliance with Tax Sanctions As A Moderating Variable in the Special Region of Yogyakarta. Subjects in this research are Personal Tax Payer in Special Region of Yogyakarta. In this research a sample of 120 respondents were selected by purposive sampling method. The data is analyzed by Simple Regression Analysis and Moderating Regression Analysis (MRA).
In this research has two research model. Every research model is analyzed by Simple Regression Analysis and Moderating Regression Analysis (MRA). Simple Regression Analysis is use for hypothesis one and three while Moderating Regression Analysis (MRA) is use for hypothesis two and four.
Based on this analysis that has been done, the result are the moral responsibility and Tax Payer awareness have a positive effect on Personal Tax Payer compliance, and tax sanction can strengthen the influence of their relationship.