Research Paper
Year: 2020 | Month: September | Volume: 7 | Issue: 9 | Pages: 123-127
Analysis of Factors Affecting Individual Taxpayer Compliance with Sanctions as Moderating Variables at KPP Pratama Kabanjahe
Kusma Linda1, Erlina2, Muammar Khadafi2
1Postgraduate Students Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia
2Postgraduate Lecturer Department of Accounting, Faculty of Economics and Business at Universitas Sumatera Utara, Indonesia
Corresponding Author: Kusma Linda
ABSTRACT
Sanctions are expected to moderate tax knowledge, tax services, tax socialization and financial conditions of taxpayers on individual taxpayer compliance at KPP Pratama Kabanjahe. The purpose of this study is to analyze the factors that influence individual taxpayer compliance with sanctions as a moderating variable at KPP Pratama Kabanjahe. This type of research is causality. The population in this study is an individual taxpayer who is registered at KPP Pratama Kabanjahe. The sampling method used was incidental sampling, in order to obtain 100 samples of individual taxpayers. The type of data used in this study is primary data. The method of collecting data using a questionnaire method. The analytical method used is multiple linear regression analysis and interaction test (moderating). In this study, the results show that tax knowledge does not have a significant effect on individual taxpayer compliance, but tax services, tax socialization and financial conditions of taxpayers have a significant effect on individual taxpayer compliance at KPP Pratama Kabanjahe. Meanwhile, sanctions are not able to moderate tax knowledge, tax services, and financial conditions of taxpayers with individual taxpayer compliance at KPP Pratama Kabanjahe. However, sanctions are only able to moderate tax socialization on individual taxpayer compliance at KPP Pratama Kabanjahe.
Keywords: Individual Taxpayer Compliance, Sanctions, Tax Knowledge, Tax Services, Tax Socialization, Financial Conditions of Taxpayers
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