PENGARUH RELIGIUSITAS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING

Authors

  • Nanik Ermawati Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Muria Kudus
  • Zaenal Afifi Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Muria Kudus

DOI:

https://doi.org/10.30659/jai.7.2.49-62

Abstract

Tema yang diangkat dari penelitian ini adalah tentang kepatuhan wajib pajak yang ada di Kantor Pelayanan Pajak Kudus, dengan judul “Pengaruh Religiusitas Terhadap Kepatuhan Wajib Pajak dengan
Kesadaran Wajib Pajak Sebagai Variabel Intervening (Studi Kasus pada Wajib Pajak Orang Pribadi pada Kantor Pelayanan Pajak (KPP) Pratama Kudus)â€. Penelitian ini merupakan studi kasus pada wajib pajak orang pribadi di Kabupaten Kudus. Populasi dari penelitian ini adalah seluruh wajib pajak orang pribadi di Kabupaten Kudus. Sampel diambil secara insidental sampling. Pengujian hipotesis dilakukan dengan menggunakan pendekatan Structural Equation Model (SEM) dengan menggunakan metode alternatif Warp Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa : 1). Religiusitas berpengaruh terhadap kepatuhan wajib pajak, 2). Religiusitas berpengaruh terhadap kesadaran wajib pajak, 3). Kesadaran wajib pajak berpengaruh terhadap kepatuhan wajib pajak, 4). Kesadaran wajib pajak mampu memediasi sebagian pengaruh religiusitas terhadap kepatuhan wajib pajak.
Kata kunci: religiusitas, kesadaran wajib pajak, kepatuhan wajib pajak, wajib pajak orang pribadi

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Published

2018-12-13

Issue

Vol. 7 No. 2 (2018): Jurnal Akuntansi Indonesia

Section

Articles

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