Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Perpajakan Sebagai Variabel Moderating (Studi Empiris Pada Wajib Pajak Orang Pribadi Di Kota Mataram)
Abstract
This research aims to analyze the factors that influence of taxpayers awareness, qualityof services, tax knowledge, tax sanctions of taxpayers compliance. The sample of this
research are individual taxpayers that taken randomly in Mataram City. This research
is also using tax sanctions as a moderating variable. The respondents from this
research are 150 respondents. Data analysis method that used in this research are
Moderated Regression Analysis (MRA) and performed using SPSS for Windows.The
results of this research indicated that awareness of taxpayers, quality of services, tax
knowledge have a positive and significant influence of taxpayers compliance. Tax
sanctions variable as a pure moderator that strenghten the relationship between
dependent variable and independent variables.
Keyword: Taxpayers Awareness, Quality of services, Tax knowledge, Tax sanctions,
Taxpayers compliance
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