PENGARUH PENURUNAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN TINGKAT PENGHASILAN SEBAGAI VARIABEL MODERASI

Abstract

This research aimed to examine the effect of tax tariff decline on motorcycle taxpayers’ compliance, with
taxpayers’ income level as moderating variable, at SAMSAT North Surabaya office. The research was
quantitative. Moreover, the data were primary with questionnaires as the instrument. Furthermore, the
population was taxpayers who were listed at SAMSAT North Surabaya office. Additionally, the data collection
technique used simple random sampling. In line with that, there were 100 respondents in the sample. In
addition, the data analysis technique used multiple linear regression and Moderated Regression Analysis
(MRA). The multiple linear regression was used to examine the effect of taxpayers’ income level on motorcycle
taxpayers’ compliance. Meanwhile, MRA was used to examine the effect of taxpayers’ income level in increasing
the effect of tax tariff decline on motorcycle taxpayers’ compliance; with IBM SPSS 25. The research result
concluded that both tax tariff decline and taxpayers’ income level had a positive effect on motorcycle taxpayers’
compliance. On the other hand, taxpayers’ income level lowered the effect of tax tariff decline on motorcycle
taxpayers’ compliance with IBM SPSS 25.