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Prabudi, Kurnia
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Economics, Econometrics & Finance

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FACTORS THAT AFFECT COMPLIANCE WITH THE INDIVIDUAL TAXPAYER WITH TAXATION SOCIALIZATION AS MODERATING VARIABLES IN THE OFFICE OF TAX SERVICES IN THE OFFICE OF DJP SUMATERA UTARA I Prabudi, Kurnia
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 3 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The purpose of this study is to examine the awareness of taxpayers, tax knowledge, tax sanctions, tax officer services, and the environment for individual taxpayer compliance and to test whether taxation socialization is able to moderate the effect of these factors on the compliance of individual taxpayers at the Office of Taxes Service within the North Sumatra Regional DJP Office I. This research is a causality study using primary data. The population of this study is individual taxpayers who are required to submit Annual Notification Letter registered at eight tax service offices in the North Sumatra Regional DJP Office I amounting to 367,866 in 2018. Determination of the sample of this study using the Slovin formula and obtained a sample of individual taxpayers as much as 100 respondents with Non Probability Sampling technique, namely Accidental Sampling. The data analysis method used in this research is multiple linear regression analysis and interaction test for moderation variables. The results showed that partially, taxation knowledge and the environment had a positive and significant effect on compliance of individual taxpayers, while awareness of taxpayers, taxation sanctions, and service of tax officers did not significantly affect individual taxpayer compliance. Then, the results of the interaction test show that taxation socialization is able to moderate the effect of taxpayer awareness, tax knowledge, taxation sanctions, and the environment on individual taxpayer compliance, but taxation socialization is not able to moderate the effect of tax officer services on individual taxpayer compliance.
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