The effect of tax awareness, moral responsibility and tax sanction towards tax compliance level in P.T. Surya Plasindo Mas

Ardisa, Cindy (2018) The effect of tax awareness, moral responsibility and tax sanction towards tax compliance level in P.T. Surya Plasindo Mas. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is done at P.T. Surya Plasindo Mas, which is a smallmedium company that is engaging in producing and selling plastic bags. P.T. Surya Plasindo Mas is located at Jalan Pulo Bangkalan, Kawasan Industri Medan, with the operation of more than five years. There are many factors which affect the tax compliance of taxpayers, three of them are tax awareness, moral responsibility and tax sanction. Tax compliance is defined as the willingness of taxpayers to fulfill their tax obligation according to the taxation regulations. The objective of this research is to find out whether tax awareness, moral responsibility and tax sanction affects tax compliance in P.T. Surya Plasindo Mas. This research uses quantitative descriptive method, with the data obtained from questionnaires, or a field research, and the supporting information obtained from website research and library research. Then, the data obtained is tested using SPSS program to find out the effect of each tax awareness, moral responsibility and tax sanction towards the level of tax compliance, along with the effect of tax awareness, moral responsibility and tax sanction towards tax compliance altogether. The result of this research shows that only tax awareness and moral responsibilities have significant effects towards the level of tax compliance in P.T. Surya Plasindo Mas, whereas tax sanction does not have significant effect towards tax compliance in P.T. Surya Plasindo Mas. However, tax awareness, moral responsibility and tax sanction significantly affect tax compliance altogether.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Ardisa, Cindy
NIM1401010278
UNSPECIFIED
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Hantono, Hantono
NIDN0127087802
hantono1978@gmail.com
Uncontrolled Keywords: tax compliance; tax awareness; moral responsibility; tax sanction
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Medan > Business School > Accounting
Current > Faculty/School - UPH Medan > Business School > Accounting
Depositing User: Users 14734 not found.
Date Deposited: 05 Mar 2021 07:48
Last Modified: 20 Jan 2022 09:10
URI: http://repository.uph.edu/id/eprint/11721

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