{"data":{"id":1320,"url":"https:\/\/repo.xbbh.net\/items\/1320","status":"published","type":"thesis","title":"PENGARUH TAX AMNESTY TERHADAP BASIS DATA PERPAJAKAN \nDENGAN PAS-FINAL SEBAGAI VARIABEL MODERATING\n(Studi Kasus Pada Kanwil DJP Jabar I)","title_alt":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui dan mendeskripsikan pengaruh tax \namnesty dan interaksi hubungan pengaruh tax amnesty dengan PAS-Final dalam \nmeningkatkan basis data perpajakan. Faktor \u2013 faktor yang diuji dalam penelitian \nini adalah tax amnesty sebagai variabel independen, PAS-Final sebagai variabel \nmoderating, dan basis data perpajakan sebagai variabel dependen. Metode \npenelitian yang digunakan dalam penelitian ini adalah metode survey. Populasi \ndalam penelitian ini adalah account representative bagian gali potensi di KPP \npada Kanwil DJP Jawa Barat I. Pengambilan sampel dengan menggunakan \nmetode simple random sampling dengan jumlah sampel sebanyak 81 responden. \nTeknik analisis data yang digunakan adalah analisis regresi linier sederhana dan \nanalisis regresi modeasi (moderat regrestion analysis). Hasil pengujian secara \nparsial tanpa variabel moderating menunjukkan bahwa tax amnesty berpengaruh \nsecara signifikan terhadap basis data perpajakan sebesar 44.5%. Hasil pengujian \nsecara simultan dengan variabel moderating menunjukkan bahwa PAS-Final\nsecara signifikan memperkuat pengaruh tax amnesty terhadap basis data \nperpajakan sebesar 54.3%.","abstract_alt":null,"creators":[{"role":"author","family_name":"Rhoman","given_name":"Aris Fatur","orcid":null,"national_id":"1112161014"},{"role":"advisor","family_name":"Nurgara","given_name":"Erik","orcid":null,"national_id":null}],"year":2020,"date_issued":null,"publication":null,"volume":null,"issue":null,"pages":null,"publisher":null,"isbn":null,"issn":null,"doi":null,"official_url":null,"institution":"UNIVERSITAS SANGGA BUANA YPKP","id_number":null,"thesis_level":"bachelor","publication_status":"published","refereed":null,"keywords":["Tax amnesty","PAS-Final","Basis Data Perpajakan"],"language":"id","subjects":[],"divisions":[{"code":"62201","name":"S1 Akuntansi","pddikti_code":"62201"}],"citation":"Rhoman, Aris Fatur (2020) PENGARUH TAX AMNESTY TERHADAP BASIS DATA PERPAJAKAN \nDENGAN PAS-FINAL SEBAGAI VARIABEL MODERATING\n(Studi Kasus Pada Kanwil DJP Jabar I). UNIVERSITAS SANGGA BUANA YPKP.","documents":[{"name":"COVER.pdf","section":"cover","mime_type":"application\/pdf","size":1284688,"sha256":"06faff18ce1411b21eb86f3e94174964cdefe1ef1e683806a1f646eb0f5421db","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1320\/files\/6388\/COVER.pdf"},{"name":"20201015033439.pdf","section":null,"mime_type":"application\/pdf","size":808046,"sha256":"bc7e175a7004c2b542abf05778f3c1bd34586ac66606c6ff788e102547597dd2","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1320\/files\/6389\/20201015033439.pdf"},{"name":"KATA_PENGANTAR.pdf","section":"front_matter","mime_type":"application\/pdf","size":1263100,"sha256":"059bc3d3adc33920d81ecb0c2d64ed74200712996022c62ce72268ff5c9dec7d","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1320\/files\/6390\/KATA_PENGANTAR.pdf"},{"name":"DAFTAR_ISI.pdf","section":"front_matter","mime_type":"application\/pdf","size":1223798,"sha256":"930fc45751761bb8eef2bdaa1caf2928765fe56df58a34c6972b19c0a761f1c1","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1320\/files\/6391\/DAFTAR_ISI.pdf"},{"name":"ABSTRAK.pdf","section":"abstract","mime_type":"application\/pdf","size":1265492,"sha256":"576eb5b1338423aa3c72c904f01d8b7f2c68ddbc08a3f975494b4bd60425aa9e","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1320\/files\/6392\/ABSTRAK.pdf"},{"name":"DAFTAR_PUSTAKA.pdf","section":"bibliography","mime_type":"application\/pdf","size":1262987,"sha256":"6d10f15a94401e94a9ab35f6e753ff35dab0decf9ec591f7a2b21c9fc1afe986","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1320\/files\/6393\/DAFTAR_PUSTAKA.pdf"},{"name":"LAMPIRAN.pdf","section":"appendix","mime_type":"application\/pdf","size":1264459,"sha256":"64986870cc2cb8391e6c701b2d5fe6cdb8e22e889756bcf4b4ee82384e32e074","access":"public","embargo_until":null,"license":null,"url":"https:\/\/repo.xbbh.net\/items\/1320\/files\/6394\/LAMPIRAN.pdf"}],"published_at":"2021-07-13T03:37:19+00:00","updated_at":"2026-10-31T06:49:36+00:00"}}