PENGARUH SOSIALISASI, PENGETAHUAN PAJAK, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN DENGAN KESADARAN SEBAGAI VARIABEL INTERVENING

Abstract

The purpose of this research is to determine the influence of tax socialization, tax knowledge, and service quality
to taxpayer compliance through taxpayer awareness as intervening variable. This type of research is quantitative
research. Data collection using primary data. The sample used are 93 taxpayers registered in KPP Pratama
Surabaya Krembangan. The Sampling using accidental sampling technique. The method of analysis of this
research using multiple linear regression analysis. The results showed that tax socialization does not influenced
the awareness of taxpayers and taxpayer compliance, while the tax knowledge and service quality influenced the
awareness of taxpayers and taxpayer compliance. Taxpayer awareness has a mediating role in the relationship
between tax knowledge on taxpayer compliance. On the contrary, the consciousness of the taxpayer does not
have a mediating role in the relationship between tax socialization and the quality of service to taxpayer
compliance.
Keywords: tax socialization, tax knowledge, service quality, taxpayer awareness, taxpayer compliance.