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All Journal International Journal of Public Budgeting, Accounting and Finance
Putra, Loist Abdi
Asosiasi Dosen Akuntansi Indonesia
Economics, Econometrics & Finance

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AN ANALYSIS OF FACTORS WHICH INFLUENCED THE ADHERENCE OF INDIVIDUAL TAXPAYERS TO THE KPP (TAX SERVICE OFFICE) PRATAMA PEMATANGSIANTAR WITH TAX AUDIT AS MODERATING VARIABLE Putra, Loist Abdi
International Journal of Public Budgeting, Accounting and Finance Vol 2 No 2 (2019): Journal of Public Budgeting, Accounting and Finance
Publisher : Asosiasi Dosen Akuntansi Indonesia

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Abstract

The objective of the research was to analyze some factors which influenced the adherence of individual taxpayers to the KKP (Tax Service Office) Pratama Pematangsiantar with tax audit as moderating variable. The research used associative causal method. The population was individual taxpayers registered at the KKP Pratama, Pematangsiantar. The samples were taken by using non-probability sampling or convenience sampling technique. The data were gathered by using questionnaires, and analyzed by using multiple linear regression analysis and absolute deviation test. The result of the research showed that, simultaneously, the variables of taxpayers’ knowledge of taxation, taxpayers’ awareness, taxation socialization, administrative sanction, and fiscal service had significant influence on taxpayers’ adherence to KKP Pratama, Pematangsiantar. Partially, taxpayers’ knowledge of taxation and administrative sanction did not have any influence taxpayers’ adherence to the KKP Pratama, Pematangsiantar. Taxpayers’ awareness, taxation socialization, and fiscal service had positive and significant influence on taxpayers’ adherence to the KKP Pratama, Pematangsiantar. Tax audit as moderating variable could strengthen the correlation between taxation socialization and taxpayers’ adherence to the KKP Pratama, Pematangsiantar.
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