Peran Mediasi Kesadaran Pajak Dalam Hubungan Pemutihan Pajak Dan Kepatuhan Wajib Pajak Kendaraan Bermotor

Girindratama, Muhammad Wisnu and Rahmatullah, Aulia Nur Firdaus (2023) Peran Mediasi Kesadaran Pajak Dalam Hubungan Pemutihan Pajak Dan Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Aplikasi Akuntansi, 8 (1). pp. 91-103. ISSN 2549-158X; E-ISSN 2622-2434

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Abstract

This study aimed to obtain empirical evidence on the mediation effects of tax awareness mediation on the relationship between tax evasion and tax compliance. This research used an online survey through Google Forms. This study's population is taxpayers in the East Java region. Respondents were selected using purposive sampling techniques. In determining whether there is an influence of mediation, the Sobel test was carried out using Jose's Medgraph Online Software. The results showed that the level of tax awareness partially mediates the relationship between tax evasion and motor vehicle taxpayer compliance.

Item Type:	Article
Uncontrolled Keywords:	Motor Vehicle Tax; Tax Awareness; Tax Bleaching; Tax Compliance
Subjects:	H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	MUHAMMAD WISNU GIRINDRATAMA
Date Deposited:	08 Aug 2023 05:39
Last Modified:	16 Aug 2023 03:49
URI:	http://repository.ubaya.ac.id/id/eprint/44669

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