Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kemauan Membayar Pajak Sebagai Variabel Moderasi (Studi Kasus pada KPP Pratama Kepanjen)

Ravy Anggun Renaldi, Noor Shodiq Askandar, Hariri Hariri

Abstract


This study was conducted to determine and analyze the influence of Taxpayer Awareness and Tax Knowledge on Taxpayer Compliance through the ability to pay taxes. The population in this study were Individual Taxpayers registered at the Kepanjen Tax Office. The approach method used a non-probability sampling technique, namely purposive sampling, which is a sample collection technique based on certain criteria using a questionnaire distributed to 100 respondents and using the SPSS analysis tool. The results of the study indicate that there is a simultaneous influence between the variables of taxpayer awareness, tax knowledge, and willingness to pay taxes on individual taxpayer compliance, taxpayer awareness, tax knowledge, and willingness to pay taxes have an effect on individual taxpayer compliance. Willingness to pay taxes is able to moderate taxpayer awareness and tax knowledge on individual taxpayer compliance

Keywords: Taxpayer awareness, tax knowledge, willingness to pay taxes, individual taxpayer compliance


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References


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