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

Abstract

The purpose of this research is to determine and analyze the effect of taxpayer awareness, tax knowledge, tax services, tax socialization, taxpayer financial conditions, on individual taxpayer compliance with tax sanctions as a moderating variable at Binjai Pratama Tax Service Office. This research was conducted by distributing questionnaires to individual taxpayers registered at Binjai Pratama Tax Service Office, Binjai City, North Sumatra Province. The sampling method uses probability sampling with an incidental sampling approach, obtaining 100 samples of individual taxpayers from the total population. The analysis method used is Structural Equation Modelling - Partial Least Squares with the Smart-PLS software. Hypothesis testing is carried out through a bootstrapping process. The results show that taxpayer awareness and financial condition of taxpayers have a significant effect on individual taxpayer compliance, but tax knowledge, tax services, and tax socialization have no significant effect on individual taxpayer compliance at Tax Office of Binjai. Meanwhile, the research results for tax sanctions as a moderating variable are able to moderate taxpayer awareness and socialization of taxation on individual taxpayer compliance at Tax Office of Binjai. However, tax sanctions are not able to moderate tax knowledge, tax services, and the financial condition of taxpayers on individual taxpayer compliance at Binjai Pratama Tax Service Office.