PENGARUH SANKSI, PEMAHAMAN, DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI

Abstract

This research aims to examine the influence of tax sanctions, the understanding of tax laws, and tax service on taxpayer compliance with risk preferences as moderating variables (study case on KPP Pratama Surabaya Karangpilang). Population in this research is Personal Taxpayer (WP OP) who registered and still actively carrying out its taxation obligation in Tax Office (KPP) Pratama Surabaya Karangpilang. The sample in this research is 100 individual taxpayers. Questionnaire distribution was done by convenience sampling method. Distributed questionnaire 110, but that can be processed only 100 with a response rate of 90.9%. The method of analysis used is Moderated Regression Analysis (MRA) with SPSS 20 application tool. The results showed that tax sanctions, understanding of tax laws, and service of tax authorities have a positive influence on taxpayer compliance. The risk preferences can moderates the influence between tax sanctions and tax service on taxpayer compliance. But risk preference cannot moderate the influence between the understandings of tax regulations on taxpayer compliance.
Keywords: taxpayer compliance, tax sanctions, understanding of tax regulations, fiscal services, risk preferences