PENGARUH PERSEPSI WAJIB PAJAK TENTANG KUALITAS PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KONDISI KEUANGAN WAJIB PAJAK DAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING (Studi Empiris Terhadap Wajib Pajak Orang Pribadi Di Kota Semarang)

Budi Nur Hidayat, 08.05.52.0201
Wahyudi, Djoko

Students´ Journal of Accounting and Banking
Vol 4, No 1 (2015): Vol. 4 No. 1 Edisi April 2015

This study aimed to examine the effect of the taxpayers perception of the quality of service tax authorities on tax compliance. This study also aimed to examine the effect of the taxpayers financial condition and risk preferences which acts as a moderating variable in the relationship between the perception of taxpayers about the quality of service tax authorities with tax compliance. The population of this study is the individual taxpayer who has a business and casual employees in the city of Semarang. Sampling was done with convenience sampling method with a sample of 107 respondents. The results showed that the taxpayers perception of the quality of service tax authorities and the financial condition of the taxpayer positive effect on tax compliance, while risk preferences have no effect on tax compliance. Both moderating variables, the taxpayers financial condition and risk preferences do not affect the relationship between the taxpayers perception of the quality of service tax authorities with tax compliance. Keywords: Perception of Taxpayers About The Quality of Service Tax Authorities, The Taxpayers Financial Condition, Risk Preferences, Tax Compliance