PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING (Studi Empiris pada WP OP di KPP Pratama Singosari)

Abstract

ABSTRACT
This research was conducted with the aim of: 1) To know the effect of
understanding taxation and risk preference rules on compliance compliance level of
individual taxpayer in KPP Singosari. 2) To determine whether risk preference can
moderate the relationship between understanding tax regulations on compliance with
individual taxpayers in KPP Singosari. Independent variable in this study is the
understanding of taxpayer regulation (X1). Dependent Variables in this study is
taxpayer compliance (Y), Variables that strengthen or weaken the direct relationship
between independent variables and dependent variables in this study risk preferences
(X2) used as a moderating variable.
The population used in this study is WP OP in North Malang tax registered in
KPP Pratama Singosari amounted to 73,621 taxpayers. This taxpayer consists of
corporate taxpayers as many as 6,023 personal taxpayers as much as 67,598
taxpayers individual taxpayers contained in the area of North Malang include: WP
OP in Singosari, WP OP in Lawang, WP OP in Karang Ploso, WP OP In Dau.
Sampling location is in North Malang region. Determination of samples in this study
using sampling technique with Convenience Sampling. The method used in this study
using the method of Moderated Regression Analysis (MRA).
Based on the results of the analysis can be put forward several conclusions as
follows: 1) F test results show that the variables Zscore: Understanding of Taxpayer
Regulations, Zscore: Risk Preferences and ABSX1_X2 simultaneously or
simultaneously affect taxpayer compliance. 1) T test results indicate that for the
variable Zscore: Understanding of the Regulation of Taxpayers partially has no
effect on taxpayer compliance. 2) Zscore: Risk Preferences partially affect taxpayer
compliance. 3) risk preference variable can memoderating Understanding of
Taxpayer Regulation to taxpayer compliance.
Keywords : Understanding of tax regulations, Taxpayer Compliance, Risk
Preference