Pengaruh Pengetahuan Pajak, Kualitas Pelayanan Pajak, Keadilan Pajak dan Pendapatan Terhadap Kepatuhan Wajib Pajak Melalui Niat Perilaku Sebagai Variabel Intervening Pada Kantor Wilayah Direktorat Jenderal Pajak Provinsi Riau

Abstract

This study aims to empirically determine and analyze the influence of tax knowledge, tax service quality, tax fairness, and income on tax service quality through behavioral intention as an intervening variable at the Regional Office of the Directorate General of Taxes, Riau Province.

This study is a causal associative study using a survey method using a questionnaire. The subjects of this study were non-employee taxpayers registered at the Riau Province Directorate General of Taxes, with a population of 75,728 non-employee taxpayers and a sample of 401 respondents. Hypothesis testing was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS).

The results show that tax knowledge, tax service quality, tax fairness, and income have a significant positive effect on taxpayer compliance. Behavioral intention mediates the influence of tax knowledge, tax fairness, and income on taxpayer compliance, but behavioral intention does not mediate the influence of tax service quality on taxpayer compliance