Pengaruh Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Melaporkan Surat Pemberitahuan Tahunan (Spt) Ditengah Pandemi Covid-19 Dengan Sanksi Pajak Sebagai Variabel Moderator
Abstract:This study aims to determine the effect of taxpayer awareness and tax knowledge on taxpayer compliance inreporting Annual Tax Returns (SPT) in the midst of the Covid-19 pandemic with tax sanctions as moderating variables for individual taxpayers registered at KPP Pratama Pondok Gede. The research method used is a quantitative method. Data collection techniques were carried out using primary and secondary data types. The primary data was obtained from questionnaires distributed to 100 respondents and the second… Show more
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