| dc.description.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. | en_US |
