Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi dengan Sanksi sebagai Variabel Moderating pada Kantor Pelayanan Pajak Pratama Medan Timur

Abstract

The objective of the research is to analyze factors affecting the compliance of individual taxpayers at the KPP Pratama (Small Tax Office Medan Timur with sanction as moderating variable. The research uses primary data. The samples consist of 99 individual taxpayers, selected by applying purposive sampling technique. The data are analyzed by using multiple linear regression analysis with Stata 14 application. The research is conducted at KPP Pratama Medan Timur The findings of the research demonstrate that tax socialization, tax services, tax audir, and taxpayers awareness have positive and significant effects on Individual taxpayers compliance Partially, sanction as a moderating variable cannot moderate the effects of tax socialization and tax services on the compliance of individual taxpayers at KPP Pratama Medan Timur as a moderation, it can partially moderate the effects of tax audit on the compliance of individual taxpayers at KPP Pratama Medan Timur and moderate the effects of taxpayers awareness on the compliance of individual taxpayers at KPP Pratama Medan Timur