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

Abstract

This research determines the effect of tax sanction, tax knowledge, and tax socialization on tax compliance with tax awareness as the intervening variable at the SAMSAT office in East Surabaya. The research applies quantitatively. Furthermore, the instrument in the data collection technique was a questionnaire. The questionnaires were in the form of Google Forms distributed to respondents. The respondents were motor vehicle taxpayers who paid taxes at the SAMSAT office in East Surabaya. In line with that, there were 100 respondents as samples. Moreover, the data collection technique used was accidental sampling, which was carried out by chance or occurred unintentionally. It meant that when the researcher met and interacted with the subjects obtained, they could be used as samples and were considered to suit the needs and meet the requirements as a source of data related to this research. The result shows that tax awareness has a mediation role in the correlation between tax knowledge and tax socialization on tax compliance. On the contrary, tax awareness does not have any mediation in the correlation of tax sanction on tax compliance.