Pengaruh Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Berwirausaha dengan Program Celengan Padjeg sebagai Variabel Pemoderasi (Studi Empiris di Wilayah Kantor Pelayanan Pajak Pratama Wonosari)

Abstract

This study aims to determine the effect of the Fiscus Services for individual Taxpayer Compliance doing entrepreneurship. Celengan Padjeg Program is a variable that strengthens or weakens the effect of the Fiscus Services against the Taxpayer Compliance. The scope of this research is in the region of the Kantor Pelayanan Pajak Pratama Wonosari Gunungkidul, Yogyakarta involving 89 respondents as samples. The methods used in testing the hypothesis were the simple regression test and the moderated regression analysis (MRA) with an absolute difference test approach. The research result shows the positive effect of the Fiscus Services on the Taxpayer Compliance t-test with a significant level of 0.000. While Celengan Padjeg Program strengthens fiscus services against the Taxpayer Compliance demonstrated by the significant level of 0.000.