Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Magetan dengan Sanksi Pajak Sebagai Variabel Pemoderasi

Nila Kris Setiani, M. Agus Sudrajat, Maya Novitasari

Abstract


This study aims to determine the effect of tax knowledge and taxpayer awareness towards taxpayer compliance. As well as using the tax sanction variable as a moderating variable to determine whether it is able to influence tax knowledge and taxpayer awareness of taxpayer compliance. The population in this study were all MSME taxpayers who were registered at the Magetan Regency Cooperative and Micro Business Office. The sample in this study was taken with primary data through distributing questionnaires to MSME taxpayers. The sampling technique used was simple random sampling. The data analysis technique used multiple linear regression analysis and moderated regression analysis (MRA) using the SPSS 24 program. The results of this study indicate that taxpayer awareness and tax knowledge have a positive effect on taxpayer compliance. Meanwhile, the moderating variable of tax sanctions is not able to moderate the effect of taxpayer awareness and tax knowledge towards taxpayer compliance.
Keywords: Tax Knowledge, Taxpayer Awareness, Taxpayer Compliance, Tax Sanctions


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