Analisis Pengaruh Pemahaman, Sosialisasi, Kualitas Pelayanan dan Modernisasi Sistem Administrasi terhadap Kepatuhan Wajib Pajak dengan Kesadaran sebagai Intervening pada KPP Pratama Medan Polonia

Abstract

This study aims to determine and analyze the influence of Understanding, Socialization, Quality of Tax Service, and Modernization of the Administrative System on Taxpayer Compliance with Awareness as Intervening at KPP Pratama Medan Polonia. The sample in this study was 100 individual taxpayers registered at KPP Pratama Medan Polonia. The data analysis technique used was Inferential Statistical Analysis - Partial Least Square (PLS). The results of this study indicate that understanding socialization has a significant effect on awareness. At the same time, the quality of tax service and modernization of the administrative system do not significantly effect awareness. Understanding does not significantly effect taxpayer compliance, while socialization, quality of tax service, administrative system modernization, and awareness significantly effect taxpayer compliance. Indirectly, taxpayer awareness can mediate socialization on taxpayer compliance, and indirec awareness cannot mediate understanding, quality of tax service, and modernization of the administrative system on taxpayer compliance.