The Determining of Taxpayer Compliance in Primary Tax Office Palembang Seberang Ulu and Tax Sanction as Moderating Variable(Pages 2160-2171)
Mukhtaruddin*, Visca Regita Baroka, Muhammad Hidayat and Ermadian
Accounting Department, Faculty of Economics, Universitas Sriwijaya Indonesia.
A taxpayer demonstrates compliance with and awareness of their tax obligations by making payments and reporting on the periodic and annual taxation of the taxpayer in question in accordance with statutory tax regulations. This study looked at the impact of tax audits, taxpayer awareness, and taxpayer knowledge on individual taxpayer compliance with tax sanctions as moderating variable. The questioners will be distributed to individual taxpayers that registered at the Primary Tax Office in Palembang Seberang Ulu, which provided the core data for this study. The unintentional sampling technique yielded a total of 398 taxpayers. Multiple regression analysis is the method of data analysis performed. The study's findings indicate that tax audits have a positive impact on taxpayer compliance while tax awareness and knowledge have no influence on individual taxpayer compliance. Tax sanctions have also been unable to moderate the impact of tax audits on individual taxpayer compliance or the relationship between these factors.
Tax audit, taxpayer awareness, tax knowledge, tax sanction, taxpayer compliance.
H25, H61, H83, M40, M48.
How to Cite:
Mukhtaruddin, Visca Regita Baroka, Muhammad Hidayat and Ermadian. The Determining of Taxpayer Compliance in Primary Tax Office Palembang Seberang Ulu and Tax Sanction as Moderating Variable. [ref]: vol.21.2023. available at: https://refpress.org/ref-vol21-a232/
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