FACTORS AFFECTING PERSONAL TAXPAYER COMPLIANCE WITH SANCTIONS AS MODERATING VARIABLES AT EAST MEDAN KPP
Main Article Content
John Angel Barus
Dr. Idhar Yahya
Dr. Rujiman
This study aims to examine and analyze the factors that can affect the compliance of individual taxpayers at the Pratama Medan Timur Tax Service Office with sanctions as moderating variables. This study uses primary data with a sample of 99 individual taxpayers using purposive sampling method. The data analysis technique used multiple linear regression analysis using a data processing application program, namely Stata 14. This research was carried out at the Pratama Tax Service Office in East Medan. The results of this study indicate that tax socialization, tax services, tax audits and taxpayer awareness have a positive and significant effect on individual taxpayer compliance. Sanctions as moderating partially are not able to moderate the effect of tax socialization and tax services on individual taxpayer compliance, meanwhile sanctions as moderators are partially able to moderate the effect of tax audits on individual taxpayer compliance in the East Medan Pratama tax service office. Sanctions as moderating partially are able to moderate the effect of taxpayer awareness on individual taxpayer compliance in the East Medan Pratama tax service office.
Adekkoya A. Augustine & Adegbie. F. Folajmi, (2020), Quality of Tax Service, Moderated by Trust in State Internal Revenue Service and Voluntary Tax Compliance Behavior. Australia
Adungna Megenasa, (2020). Factors That Affect Tax Compliance Behavior of Small and Medium Enterprises: Evidence From Nekemente City, European Journal of Business and Management, Department of Accounting.
Agus, Nugroho. (2006). The Effect of Taxpayer Attitudes on the Implementation of Fines, Fiscal Services and Tax Awareness on Taxpayer Compliance (Empirical Study of Individual Taxpayers in Semarang City). Journal of Diponogoro University, Semarang
Ananda. (2015). The Effect of Tax Socialization, Tax Rates and Tax Understanding on Taxpayer Compliance (Study on MSMEs registered as taxpayers at KPP Batu), Tax Journal vol.6 No 2 2015
Erlina, (2011). Business Research Methodology. Medan: USU press
Imam, (2016). The Effect of Tax Socialization, Administrative Sanctions and Level of Understanding of Taxpayers on the Compliance Level of Individual Taxpayers in Fulfilling Their Obligations (Study of Pph 21, At KPP Pratama Singosari), Vol.8 No. 1, Universitas Brawijaya.
Jatmiko. (2006). The Effect of Taxpayer Attitudes on the Implementation of Fines, Fiscal Services and Tax Awareness on Taxpayer Compliance (Empirical Study of Individual Taxpayers in Semarang), Diponogoro University
Jayusman. (2017). Factors Affecting Individual Taxpayer Compliance With Tax Socialization as a Moderating Variable at the Medan Polonia Pratama Tax Service Office, USU Respository
Monica, Mogollon. (2020). Who's calling? The effect of phone calls and personal interaction on tax compliance, International tax and public finance, Rutgers University, New Brunswick, NJ, USA
ortax.org/ortax
Ortega, D., & Scartascini, C. (2020). Don't blame the messenger. The delivery method of a message matters. Journal of Economic Behavior and Organization, 170, 286–300. Research Department, Inter-American Development, 1300 New York, Washington DC 20577 USA.
Richard. (2009). Tax Actual Study, ISBN :978-979-061-004-0 Salemba Empat, Jakarta
Rothegatter, R Maarten. (2020). Social Networks and Taxes in Multicultural Nations. University of Queensland, St Lucia, Brinsbane, Australia.
Sellywati. Faizal. (2020). PerceptiononJustice, Trust and Tax Compliance Behavior in Malaysia. Faculty of Economics and Managementm National University of Malaysia
tax.go.id/id
www.kemenkeu.go.id/apbn2017-2018
