Pengaruh Kualitas Pelayanan, Kepuasan dan Kesadaran Terhadap Kepatuhan Wajib Pajak Dengan Kondisi Keuangan Sebagai Variabel Moderating

Moh Afrizal Ulul Albab, Maslichah Maslichah, Irma Hidayati

Abstract


This study examines how service quality, satisfaction, and awareness impact taxpayer compliance, with financial condition serving as a moderating variable. Utilizing a quantitative approach and explanatory research design, the study gathers primary data through questionnaires and analyzes it using the Likert scale. Multiple linear regression and moderated regression analyses are employed to interpret the data. The research focuses on individual taxpayers who are actively fulfilling their tax obligations and registered at KPP Pratama Pasuruan. Data were collected from 100 respondents through questionnaires distributed to individual taxpayers at KPP Pratama Pasuruan. The findings reveal that service quality does not influence taxpayer compliance, satisfaction does not affect compliance, but taxpayer awareness and financial condition significantly impact compliance. Additionally, financial condition does not moderate the relationship between service quality, satisfaction, or taxpayer awareness and taxpayer compliance.

Keywords : Service quality, satisfaction, awareness, taxpayer compliance, financial conditions

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References


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