Academia Open
Vol 4 (2021): June
Business and Economics

The Influence of Accounting Students' Tax Understanding on Npwp Ownership Awareness Through Legal Compliance Mediation
Pengaruh Pemahaman Perpajakan Mahasiswa Akuntansi Terhadap Kesadaran Kepemilikan Npwp Melalui Mediasi Ketaatan Hukum


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  • Kristia Armiyanti,
  • Nurasik*
Kristia Armiyanti
Universitas Muhammadiyah Sidoarjo, Indonesia
Nurasik
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.4.2021.1985
Published August 14, 2021
Keywords
  • NPWP Ownership,
  • Legal Obedience,
  • Taxation Understanding
How to Cite
Armiyanti, K., & Nurasik. (2021). The Influence of Accounting Students’ Tax Understanding on Npwp Ownership Awareness Through Legal Compliance Mediation. Academia Open, 4, 10.21070/acopen.4.2021.1985. https://doi.org/10.21070/acopen.4.2021.1985

Copyright (c) 2021 Kristia Armiyanti, Nurasik

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to determine prove and analyze the influence of understanding of accounting and legal observance of NPWP ownership. This study uses the Accounting Study Program Faculty of Business, Law and Social Sciences, University of Muhammadiyah Sidoarjo as its population. Samples were selected using the purposive sampling method. This research uses a quantitative approach and research data are tested using Partial Least Square (PLS) data processing. From the calculation results it is concluded that the understanding of taxation of accounting students has an influence on the awareness of NPWP ownership. Understanding of accounting students taxation has an influence on the legal compliance of accounting students. The legal compliance of accounting students has an influence on awareness of NPWP ownership. Understanding of accounting student taxation influences awareness of NPWP ownership

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