Pengaruh Pengetahuan Pajak Terhadap Kepatuhan Pajak Dengan Kesadaran Pajak Sebagai Variabel Mediasi (Studi Empiris WPOP Pada KPP Pratama Surabaya Wonocolo)

Nurul Rosidiyah (Universitas Negeri Surabaya)
Eko Wahjudi (Universitas Negeri Surabaya)

Jurnal Pendidikan Akuntansi (JPAK)
Vol. 14 No. 2 (2026)

This study attempts to examine and clarify the impact of tax knowledge on tax compliance, with tax awareness serving as a mediating variable among Individual Taxpayers (WPOP) registered at the KPP Pratama Surabaya Wonocolo. This study employed a quantitative methodology and collected primary data from 100 respondents who were chosen through purposive sampling. The SEM-PLS was used to analyze the data. The findings show that tax compliance is positively and significantly impacted by tax knowledge. The study's findings demonstrate that tax knowledge significantly improves both direct and indirect through tax awareness. This finding suggests that increased tax knowledge is influenced taxpayers' awareness. Increased tax awareness then impacts taxpayer compliance.