DETERMINASI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI SEBAGAI VARIABEL MODERASI

Abstract

This research examines the determination of personal taxpayers’ compliance with socialization as a moderating variable (a case study of the personal taxpayers at Tax Service Office (KPP) Karangpilang). There are 3 variables among others: tax literacy, tax sanction, and income level. The research applies quantitatively with both primary and secondary data. Furthermore, the data collection technique used accidental sampling. There were 100 samples with a total population of 86.181 personal taxpayers at the Tax Service Office Karangpilang. Moreover, the data analysis (MRA). The data were processed by the Statistical Package for Social Sciences (SPSS). The result shows that (1) tax literacy has a positive effect on personal taxpayers’ compliance, (2) tax sanction has a positive effect on personal taxpayers’ compliance, (3) income level has a negative on personal taxpayers’ compliance, (4) socialization cannot moderate the effect of tax literacy on personal taxpayers’ compliance, (5) socialization can moderate the effect of tax sanction on personal taxpayers’ xompliance, and (6) socialization cannot moderate the effect of income level on the personal taxpayer’s compliance.