PENGARUH KESADARAN WAJIB PAJAK, KESEMPATAN UNTUK MENGGELAPKAN PAJAK, DAN KORUPSI TERHADAP KEPATUHAN WAJIB PAJAK DENGAN MODERASI PREFERENSI RISIKO (Studi pada KPP Pratama di wilayah DIY)
Abstract
This study aimed to analyze the influence of Awareness the taxpayer, the opportunity for Tax Evasion, and Corruption on Tax Compliance Moderated by risk preference on KPP Prata in DIY. This research subject is an individual taxpayer in the region, especially KPP Pratama Slema, KPP Pratama Bantul, KPP Pratama Wonosari, and KPP Pratama Wates. In this study sample of 150 respondents were selected by purposive sampling method. Analysis tood used in the moderator Regression Analysis (MRA)
Based on the analysis performed, got the result that the awareness taxpayer positive and significant impact on tax compliance, opportunity tax evasion negative and significant effect on tax compliance, corruption negative and significant related to tax compliance, risk preferences moderate significant influence the chance of embezzling tax on tax compliance and a moderate risk preferences significant influence unscrupulous corruption tax on tax compliance.