ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI UNTUK MEMBAYAR PAJAK DENGAN KONDISI KEUANGAN DAN PREFERENSI RISIKO WAJIB PAJAK SEBAGAI VARIABEL MODERATING (Studi Kasus Pada Wajib Pajak Yang Terdaftar di KPP Pratama Malang Selatan)

Nurhayati Nurhayati, Nur Diana, Dwiyani Sudaryanti

Abstract


This study was conducted to empirically test whether there is an influence between the variables of tax service quality, knowledge and understanding of tax regulations, financial conditions, taxpayer risk preferences and taxpayer compliance. The sample of this research is 100 individual taxpayers registered at KPP Pratama South Malang and obtained data using a questionnaire using google form. The results of this study are that there is a significant effect of financial conditions, taxpayer risk preferences affect the quality of tax services, knowledge and understanding of tax regulations, on taxpayer compliance. partially service quality literacy and knowledge and understanding of tax regulations have a significant effect on taxpayer compliance. partially financial conditions and taxpayer risk preferences have a positive effect on taxpayer compliance. Keywords: tax service quality, knowledge and understanding of tax regulations, financial condition, taxpayer risk preferences, taxpayer compliance

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References


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