Open AccessPengaruh Tax Morale Terhadap Niat Untuk Patuh Calon Wajib Pajak Dengan Kesadaran Pajak Sebagai Variabel Moderasi
Author(s) -
Dewi Kusuma Wardani,
Yuli Prihatni,
Ayu Wulandari
Publication year - 2022
Publication title -
jurnal akuntansi dan keuangan
Language(s) - English
Resource type - Journals
eISSN - 2810-0735
pISSN - 2809-851X
DOI - 10.54259/akua.v1i1.189
Subject(s) - moderation , psychology , sample (material) , business , social psychology , accounting , chemistry , chromatography
This study aims to examine whether tax morale affects the obedient intentions of prospective taxpayers with tax awareness as a moderating variable. This study uses descriptive quantitative methods and primary data using a questionnaire. The number of samples in this study were 100 respondents from the undergraduate program at Tamansiswa University, Yogyakarta. Sampling in this study using convenience sampling technique. This study provides results that tax morale has no effect on tax compliance intentions, tax awareness cannot strengthen the positive effect of tax morale on tax compliance intentions.