PENGARUH SELF ASSESMENT SYSTEMDAN PEMERIKSAAN TERHADAP TAX EVASIONDENGAN MORALITAS PAJAK SEBAGAI VARIABEL MODERAT PADA KPP PRATAMA MAKASSAR UTARA
Abstract
Penelitian ini bertujuan untuk mengetahui dan menganalisis
pengaruh Self Assessment system, Pemeriksaan Pajak serta Moral
Pajak sebagai variabel moderating terhadap tax evasionPada KPP
Pratama Makassar Utara, baik secara simultan maupun secara
parsial. Penelitian ini menggunakan data primer dan data sekunder.
Sampel dalam penelitian ini yaitu 100 Wajib pajak Badan yang
terdaftar pada KPP Pratama Makassar Utara. Peneliti menggunakan
regresi berganda sebagai alat untuk menganalisis data, dan diolah
dengan program statistik SPSS 16.0. Hasil pengujian hipotesis secara
simultan menunjukkan bahwa secara serempak Pengaruh Self
Assessment system, Pemeriksaan Pajak serta Moral Pajak sebagai
variabel moderating berpengaruh signifikan terhadap tax evasion dan
secara parsial ditemukan bahwa Self Assessment system (X1)
berpengaruh negatif dan signifikan terhadap tax evasion,
Pemeriksaan Pajak (X2) berpengaruh negatif tidak signifikan
terhadap tax evasion, dan Moral Pajak (X3) memoderasi Self
Assessment system terhadap tax evasion, sedangkan moral pajak
tidak memoderasi pemeriksaan pajak terhadap tax evasionPada KPP
Pratama Makassar Utara.
Kata Kunci: Self Assessment System,Pemeriksaan Pajak , Tax Morale,
Pembayaran Pajak , Tax Evation
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