Faktor-Faktor yang Mempengaruhi Kinerja PPH OP pada KPP Pratama Medan Polonia dengan Kepatuhan Wajib Pajak sebagai Variabel Moderating

Abstract

The objective of the research was to examine the factors that influence of individual income tax performance in Tax Office, Medan Polonia with compliance of taxpayers as moderating variable. This research is a causal research using primary data. Populations in this research are 142.149 individual taxpayers in Tax Office, Medan Polonia listed in 2015. The method of collecting data used convenience sampling, the number of sample analysis is 139 taxpayers. The hypothesis was tested by using multiple linear regression analysis and the testing of moderating variable by using residual test. The result shows that simultaneously, knowledge of taxpayers, awareness of taxpayers, satisfaction of taxpayers, tax socialization, taxofficer services influenced individual income tax performance. Partially, knowledge of taxpayers and satisfaction of taxpayers had positive and significant effect on the performance of individual income tax, while awareness of taxpayers, tax socialization, and taxofficer services had not effect on the performance of individual income tax. lvfoderating variables compliance of taxpayers could not moderate the relationship of knowledge of taxpayers, awareness of taxpayers, satisfaction of taxpayers, tax socialization, and taxofficer services towards the individual income tax performance.