p–ISSN: 2723 - 6609 e-ISSN: 2745-5254
Vol. 4, No. 9 September 2023 http://jist.publikasiindonesia.id/
Doi: 10.59141/jist.v4i9.704 1243
SERVICE QUALITY, AWARENESS, AND KNOWLEDGE OF TAXPAYERS ON
COMPLIANCE WITH LAND AND BUILDING TAX PAYMENTS WITH TAX
SANCTIONS AS A MODERATING VARIABLE
Torang Simatupang
1*
, Thezar Fiqih Hidayat Hasibuan
2
, Sari Nuzullina
Rahmadhani
3
Medan Area University, Indonesia
*Correspondence
INFO ARTIKEL
ABSTRAK
Accepted
: 31-08-2023
Revised
: 18-09-2023
Approved
: 20-09-2023
This study aims to determine the impact, Service Quality, Taxpayer
Awareness, Tax Knowledge, and Tax Sanctions on Taxpayer
Compliance. This study took a sample of taxpayers in Jati Kesuma
Village, Namo Rambe District, which were taken randomly. The number
of samples taken was 88 people. This study also uses the variable tax
sanctions as a moderating variable. The data analysis method used in this
research is Moderated Regression Analysis (MRA) using SPSS for
Windows. So the results of this study indicate that taxpayer awareness,
service quality, and tax knowledge have a positive and significant
influence on taxpayer compliance. The tax sanction variable acts as a
pure moderator that strengthens the relationship between the dependent
variable and the independent variable.
Keywords: service quality;
taxpayer awareness; taxpayer
knowledge; tax sanctions;
taxpayer compliance
Introduction
A large and developed country will depend on the country's revenue and how it is
managed. If the development is sufficiently funded, it can proceed without problems. To
fund all the development carried out, the government needs a source of state money.
Levies on the population in the form of taxes are one of the important sources of state
funding. Taxes are a source of state revenue that has great potential to support government
work programs in making changes so that government goals can be achieved (Suharyono,
2019).
Land and Building Tax is one of the sources included in tax revenue. Initially, the
Land and Building Tax was managed by the central government, but after the enactment
of Law of the Republic of Indonesia Number 28 of 2009, the Land and Building Tax is a
regional/city tax, so local governments now have additional sources of Local Original
Revenue derived from Regional Taxes, one of which is the Land and Building Tax (PBB)
(Dahrani, Sari, Saragih, & Jufrizen, 2021).
Land and Building Tax according to the Act is a fee levied against owners, power
holders, tenants, and those who benefit from the land and or buildings. As contained in
the explanation of Law Number 12 of 1994 concerning Land and Building Tax, which
states that Land and Building Tax is an objective tax, which means that the amount of tax
owed is determined by the state of the object, namely land (land) and buildings. The
location of the object is strategic because it applies to all land and buildings in the area of
the Unitary State of the Republic of Indonesia. The object of Land and Building Tax is
Torang Simatupang, Thezar Fiqih Hidayat Hasibuan, Sari Nuzullina Rahmadhani
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1244
Earth and Buildings that have special characteristics, namely their physical form that
cannot be hidden, making them easier to monitor, (Budhiartama & Jati, 2016).
The legal basis of the United Nations, (Government Regulation of the Republic of
Indonesia, 1994), in Law No.12 of 1985 as amended by Law No.12 of 1994 concerning
Land and Building Tax (PBB). The existence of Law Number 6 of 2014 gives full
autonomy to villages to build, manage, and develop their villages independently. The
autonomy of the village has an impact on tax collection, especially the Land and Building
Tax. The village is given the authority to collect Land and Building Tax from the local
village community and then pay it to the local government and after that, the council takes
a few percent of the tax for infrastructure development and improvement in the form of
ABPDesa (Timothy, 2018).
People's participation in paying taxes will make it easier for the Directorate General
of Taxes to realize the taxes that have been set. The collection system applicable in
Indonesia is a self-assessment system where all fulfillment of tax obligations is carried
out entirely by taxpayers, fiscus (tax collectors) only supervise through inspection
procedures (Nafiah & Warno, 2018).
Land and Building Tax (PBB) consists of five types which are grouped into UN P2
and UN P3, UN P2 is UN rural and urban sector, while UN P3 is UN plantation, fisheries,
and mining sector (Timotius, 2018). UN-P2 revenue will be determined by the local
government, in this case, the authority in the transfer of PBB-P2 is no longer the Tax
Service Office but the Regional Revenue Agency (BAPENDA).
The location in this study is one of the villages in Namo Rambe District, namely
Jati Kesuma Village, and consists of 3 hamlets. To determine the level of community
compliance in paying taxes in Jati Kesuma Village, Namo Rambe District, in meeting the
target in Land and Building Tax revenue, the author collected based on data on the
realization of Land and Building Tax in 2021 and the latest data in 2022 obtained during
research at the Jati Kesuma Village Office, Namo Rambe District (Subarkah & Dewi,
2017).
The following is presented by the Land and Building taxpayers of the Rural Sector
and the area of land and buildings in Jati Kesuma Village, Namo Rambe District, can be
seen in the following table:
Table 1
Registered Taxpayer Data 2021
Book
Number of SPPT
Land Size
Building Area
1
359
118.887,5
7.819
2
235
659.252,75
5.750
3
68
608.054
850
4
18
233.322
281
5
5
78.597
2.823
Sum
685
1.698.113,25
17.523
Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And
Building Tax Payments With Tax Sanctions As A Moderating Variable
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1245
Source: Regional Revenue Agency of Deli Serdang Regency for the period 01-Jan-
2022 to 17 November-2022
Table 2
Registered Taxpayer Data 2022
Book
Number of SPPT
Land Size
Building Area
1
381
125.347,5
8.075
2
239
657.129,65
5.980
3
68
608.054
850
4
18
233.322
281
5
5
78.597
2.823
Sum
711
1.702.450
18.009
Source: Regional Revenue Agency of Deli Serdang Regency for the period 01-
Jan-2022 to 17 November-2022
The data on taxpayers of Jati Kesuma Village, Namo Rambe District in 2021 and
2022 shows an increase in the number of taxpayers from 685 to 711, the land area of
1,698,113.25 increased in 2022 to 1,702,450 and building area of 17,523 to 18,009 in
2022.
The collection of rural and urban land and building taxes is carried out by
BAPENDA of Deli Serdang Regency through the BAPENDA Technical Implementation
Unit located in each sub-district, one of which is in Namo Rambe District, Deli Serdang
Regency which collaborates with village/village staff and neighborhood heads/hamlet
heads to make various efforts so that the PBB-P2 collection in Namo Rambe District
becomes more effective. The UN-P2 collection will be carried out directly by the Bapenda
Technical Implementation Unit by visiting communities who are still in arrears and every
correspondence at the Village / Lurah office must be accompanied by proof of payment
in full UN-P2 so that it is hoped that UN-P2 receipts can achieve the targets that have
been set (Enni Savitri, 2016).
Bapenda Government of Deli Serdang Regency, Namo Rambe District is one of the
places where taxpayers pay their taxes and the source of tax revenue in Deli Serdang
Regency. The realization data in 2021 are as follows.
Table 3
UN Revenue Target Data –P2 Jati Kesuma Village in 2021
Villages/Villages
UN-P2 Revenue Target
Total APBD
Target in
2021
Books I, II, II
Book IV, V
Receivables
Teak Kesuma
116.664.468
77.274.736
252.120.965
446.060.169
Source: Regional Revenue Agency of Deli Serdang Regency for the period 01-Jan-2021
to 05 December-2021
Torang Simatupang, Thezar Fiqih Hidayat Hasibuan, Sari Nuzullina Rahmadhani
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1246
Table 4
Data on the Realization of UN Revenue –P2 for Jati Kesuma Village in 2021
UN-P2 Admission Description
Principal
Receipt
Amount
Amount of
Fine
Receipt
Grand Total
Receipts
%
Books I, II, III
Books IV, V
Current
Year Staple
Principal
Receivables
Current
Year Staple
Principal
Receivables
48.114.801
8.872.806
56.030.142
7.182.080
120.199.829
3.273.799
123.473.628
28%
Source: Regional Revenue Agency of Deli Serdang Regency for the period 01-Jan-2021
to 05 December-2021
Tax revenue target The tax revenue target in the 2021 APBD is IDR 446,060,169,
while tax revenue in December 2021 is 123,473,628, which is 28% of the target.
There are still many taxpayers who are not responsible for their tax obligations. In
Table 1.5, it can be seen that the realization of Land and Building Tax revenue in Jati
Kesuma Village, Namo Rambe Deli Serdang District has never reached the target. The
following is data on the target and realization of land and building taxpayers obtained
from the Regional Revenue Agency in 2022, as follows:
Table 5
Data on the UN-P2 revenue target for Jati Kesuma Village in 2022
Villages/Villages
UN-P2 Revenue Target
UN Target
Number for
2022
Books I, II, II
Book IV, V
Receivables
Teak Kesuma
117.841.338
83.027.056
200.868.394
401.736.788
Source: Regional Revenue Agency of Deli Serdang Regency for the period 01-Jan-2022
to 17 Nov 2022
Table 6
Data on the realization of UN-P2 receipts for Jati Kesuma Village in 2022
UN-P2 Admission Description
Principal
Receipt
Amount
Amount of
Fine
Receipt
Grand Total
Receipts
%
Books I, II, III
Books IV, V
Current
Year Staple
Principal
Receivabl
es
Current
Year Staple
Principal
Receivable
s
57.065.745
8.964.393
60.859.592
15.558.684
142.448.414
3.530.752
145.979.166
36%
Source: Regional Revenue Agency of Deli Serdang Regency for the period 01-Jan-2022
to 17 Nov-2022
Based on percentage data obtained from the Regional Revenue Agency of Deli
Serdang Regency through the Bapenda Technical Implementation Unit (UPT) located in
Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And
Building Tax Payments With Tax Sanctions As A Moderating Variable
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1247
Namo Rambe District, Jati Kesuma Village, the realization of Rural/Urban Land and
Building Tax collection has not met the previously set target. In 2022 for Jati Kesuma
Village, the target set is 401,736,788 and for the receipt is around 145,979,166, which
means that UN-P2 revenue in November 2022 is only 36%. From these data, it can be
seen that the UN-P2 Revenue in Jati Kesuma Village in 2022 and the previous year,
namely 2021, is not by the target set by the Regional Revenue Agency of Deli Serdang
Regency.
Not only in Jati Kesuma Village, in Namo Rambe District, there are still many
taxpayers who are not compliant in paying their tax obligations.
Table 7
Target data and realization of UN-P2 Village revenue in Namo Rambe District in
2022
Villages/villages
UN Target Number
for 2022
Grand Total
Receipts
%
We're Young
35.321.600
17.928.397
51%
Silue Read
182.439.770
97.138.181
53%
Mount Kelawas
323.348.620
163.686.800
51%
Mbelin Stone
71.955.908
31.264.970
43%
Jaba
73.800.891
28.830.022
39%
Four Mulgap
51.656.091
28.774.744
56%
Teak Kesuma
401.736.788
145.979.166
36%
Kwala Simei-mei
78.302.012
32.793.839
42%
Sun-drying Stone
798.753.932
361.897.038
45%
Ujung Labuhan
708.962.939
277.944.970
39%
Source: Regional Revenue Agency of Deli Serdang Regency for the period 01-Jan-
2022 to 17 November-2022
In Table 7 The target data and realization of PBB-P2 revenue from the Regional
Revenue Agency of Deli Serdang Regency in 2022 show that several villages in Namo
Rambe District have not met the target set by the Regional Revenue Agency of Deli
Serdang Regency. From these data, it can be seen that the realization of tax revenue in
Jati Kesuma Village is still lower than in several villages in Namo Rambe District.
The willingness of taxpayers to comply regularly and on time in paying taxes is an
important thing needed to achieve a smooth tax collection process. This is inversely
proportional to what is expected because, in reality, the community has not complied in
fulfilling its tax obligations.
Taxpayer compliance According to (Siregar, 2020), taxpayer compliance is the
action of taxpayers who must comply and comply with obligations in paying their tax
obligations by applicable laws and regulations. The compliance of taxpayer actors in
making tax payments is an issue that must be improved. This is due to tax actors who do
not fulfill their obligations. So that it will hurt the acquisition or income for the state such
Torang Simatupang, Thezar Fiqih Hidayat Hasibuan, Sari Nuzullina Rahmadhani
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1248
as reducing state cash receipts themselves, which results in delays in planned
development (Ariyanto, Weni Andayani, & Dwija Putri, 2020).
Taxpayer compliance is influenced by several factors. The services provided by a
tax officer are also very instrumental in the compliance of taxpayers to carry out their tax
duties. The quality of tax services is a service activity carried out by government agencies
and tax officials to meet the needs of the community (taxpayers) by providing good
services to achieve community satisfaction (Atikasari & Handayani, 2017). Service
quality is considered good if the service provided is as expected by consumers (Lesmana
& Justinia Castellani, 2018).
The attitude of people who are aware of paying taxes is a form of willingness to
fulfill obligations and contribute to the state in helping national development. Public
awareness as taxpayers has consequences for voluntarily contributing through proper tax
fulfillment. Taxpayer awareness is the state of a person knowing, acknowledging, and
complying with applicable tax regulations and having integrity and the desire to fulfill
and carry out tax obligations (Rohmah & Herwinarni, 2018).
Taxpayers must also know about taxes. Increasing public awareness of taxes
through formal and informal tax education will increase the possibility of people paying
their taxes. Tax compliance by taxpayers largely depends on their tax understanding.
Taxpayers need to know their obligations in advance. The greater the taxpayer's tax
knowledge, the higher their awareness of the need to improve compliance with their tax
obligations. Conversely, the amount of taxpayer compliance with their tax obligations
decreases because fewer taxpayers have tax knowledge (Yunyi Ho, 2020). The research
of Budhiartama and Jati (2016), stated that with the knowledge of taxation, it will help
taxpayer compliance in paying their obligations so that the level of compliance will
increase.
There are still many taxpayers who are careless in their tax compliance discipline.
Thus, an understanding of tax sanctions is considered indispensable to optimize tax
revenue for the state. Sanctions are a form of punishment for people who violate the rules,
while fines are imposed in the form of money to taxpayers who violate applicable rules
(Aprilliana, 2017). Thus, every taxpayer must recognize the tax sanctions applicable in
Indonesia and what tax obligations will be imposed if they violate these sanctions. This
has an impact on taxpayer compliance (Fania Mutiara Savitri, Hartono, Suryorini, &
Alfirdaus, 2022). According to Mardiasmo (2016), tax sanctions are a guarantee that the
provisions of tax laws and regulations (tax norms) will be obeyed/obeyed/obeyed. Thus,
tax sanctions are expected to be a deterrent so that taxpayers do not violate tax norms.
Taxpayers will fulfill tax obligations if they consider that tax sanctions will harm them
more.
Research Methods
The type of research used is quantitative research that has associative properties,
associative research, which is research that aims to determine the influence between two
or more variables, (Andra Tersiana, 2018: 20). This study was conducted to explain the
Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And
Building Tax Payments With Tax Sanctions As A Moderating Variable
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1249
Effect of Tax Service Quality, Taxpayer Awareness and Taxpayer Knowledge on Land
and Building Tax Payment Compliance with Tax Sanctions as a Moderating Variable
(Case Study in Jati Kesuma Village, Namo Rambe District).
The type of data used in this study is qualitative data in the form of opinions from
respondents, then processed into numerical data (quantitative) by the scale listed on the
research questionnaire. Data sources in this study are primary data and secondary data.
Results and Discussion
Validity Test Results
Table 8
Validity Test Results
Indicator
Question
r-calculate
r-table
Information
Tax Sanctions
Z1
0,600
0,207
Valid
Z2
0,712
0,207
Valid
Z3
0,679
0,207
Valid
Z4
0,622
0,207
Valid
Z5
0,534
0,207
Valid
Z6
0,658
0,207
Valid
Taxpayer
Compliance
Y1
0,306
0,207
Valid
Y2
0,461
0,207
Valid
Y3
0,863
0,207
Valid
Y4
0,869
0,207
Valid
Y5
0,863
0,207
Valid
Quality of
Service
X1.1
0,723
0,207
Valid
X1.2
0,776
0,207
Valid
X1.3
0,670
0,207
Valid
X1.4
0,651
0,207
Valid
Taxpayer
Awareness
X2.1
0,779
0,207
Valid
X2.2
0,817
0,207
Valid
X2.3
0,739
0,207
Valid
X2.4
0,718
0,207
Valid
Taxpayer
Knowledge
X3.1
0,660
0,207
Valid
X3.2
0,515
0,207
Valid
X3.3
0,675
0,207
Valid
X3.4
0,725
0,207
Valid
X3.5
0,695
0,207
Valid
X3.6
0,471
0,207
Valid
X3.7
0,585
0,207
Valid
X3.8
0,330
0,207
Valid
Source: SPPS Primary Data processed in 2023
Torang Simatupang, Thezar Fiqih Hidayat Hasibuan, Sari Nuzullina Rahmadhani
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1250
Based on the results in the table, it can be concluded that this study has met the
validity test because the value of the variable > 0.207, so all questions in the questionnaire
on question items on the variables Tax Sanctions, Taxpayer Compliance, Service Quality,
Taxpayer Awareness, and Taxpayer Knowledge are valid.
Reliability Test Results
Table 9
Hasil Uji Reliability
Variable
Cronbach Alpha
Critical
Value
Information
Tax Sanctions (Z)
0,704
≥ 0.60
Reliable
Taxpayer Compliance (Y)
0,755
≥ 0.60
Reliable
Quality of Service (X1)
0,664
≥ 0.60
Reliable
Taxpayer Awareness (X2)
0,761
≥ 0.60
Reliable
Taxpayer Knowledge (X3)
0,695
≥ 0.60
Reliable
Source: SPPS Primary Data processed in 2023
From the table above, it can be seen that Cronbach's Alpha coefficient is> 0.60 so
all questions in the questionnaire on question items on the variables Tax Sanctions,
Taxpayer Compliance, Service Quality, Taxpayer Awareness, and Taxpayer Knowledge
are reliable.
Normality Test Results
Normality testing is to find out whether the variables are bound, independent or
both have a normal distribution, almost reaching normal or not. Good and decent data
used in research is data that is distributed normally or close to normal. The basic concept
of normality testing makes use of Kolmogorov Smirnov's testing, by looking at its
significant probabilities. If the significance is more than 0.05 then the data is normally
distributed (Elfatul, 2022).
Table 10
Normality Test Results with Kolmogorov Smirnov
Test One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N
88
Normal Parametersa,b
Mean
0E-7
Std.
Deviation
2,08432067
Most Extreme
Differences
Absolute
,122
Positive
,055
Negative
-,122
Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And
Building Tax Payments With Tax Sanctions As A Moderating Variable
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1251
Kolmogorov-Smirnov Z
1,141
Asymp. Sig. (2-tailed)
,148
a. Test distribution is Normal.
b. Calculated from data.
Source: SPPS 25 Primary Data processed in 2023
Based on the table, it shows that the value of Asymp. The Sig. obtained in the
Kolmogorv-Smirnov One-Sample Test is 0.148. The value is greater than 0.05, so the
regression model satisfies the assumption of normality.
Multicollinearity Test Results
Table 11
Multicollinearity Test Results
Source: SPPS 25 Primary Data processed in 2023
Based on the table, the results of the multicollinearity test on the variables of
Service Quality, Awareness, Knowledge of Taxpayers, and Tax Sanctions have a
Tolerance value of > 0.10, the Service Quality variable has a value of 0.902, the awareness
variable has a value of 0.983, the taxpayer knowledge variable has a value of 0.982, and
the tax sanctions variable has a value of 0.895. The results of calculating the VIF value
for the four variables also show a VIF value of < 10 so it can be concluded that there is
no multicollinearity in the regression analysis model.
Heteroskedasticity Test Results
Table 12
Heteroscedasticity Test Results with Glacier Test
Coefficients
Model
Unstandardized
Coefficients
Standardized
Coefficients
t
Itself.
B
Std. Error
Beta
1
(Constant)
,103
,109
,941
,349
LNX1
,015
,015
,109
,971
,334
Coefficients
Model
Unstandardized
Coefficients
t
Itself.
Collinearity Statistics
B
Std. Error
Tolerance
BRIGHT
1
(Constant)
-1,262
3,314
-,381
,704
TotalX1
,677
,099
6,829
,000
,902
1,108
TotalX2
,253
,102
2,490
,015
,983
1,017
TotalX3
,127
,060
2,135
,036
,982
1,019
TotalZ
-,065
,103
-,632
,529
,895
1,118
a. Dependent Variable: TotalY
Torang Simatupang, Thezar Fiqih Hidayat Hasibuan, Sari Nuzullina Rahmadhani
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1252
LNX2
,007
,011
,070
,642
,523
LNX3
-,025
,019
-,144
-1,330
,187
LNZ
-,019
,026
-,081
-,713
,478
a. Dependent Variable: ABS_RES7
Source: SPPS 25 Primary Data processed in 2023
Based on Table 12, the value of sig. variable service quality is 0.334, the value of
sig. The variable of consciousness is 0.523, the value of sig. The taxpayer knowledge
variable is 0.187 and finally, the tax sanction variable is 0.478. This indicates that the
probability value of each variable is greater than the alpha value (sig > 0.05), so it can be
concluded that the regression model does not have heteroscedasticity problems.
Test T Results (Partial)
Table 13
Test T Results (Partial)
Coefficients
Model
Unstandardized
Coefficients
Standardized
Coefficients
t
Itself.
B
Std. Error
Beta
1
(Constant)
12,610
25,620
,492
,624
Quality
,688
,991
,607
,694
,489
Awareness
,667
1,184
,550
,563
,575
Knowledge
-,496
,654
-,697
-,760
,450
Penalty
-,638
1,085
-,542
-,588
,558
X1Z
-2.641E-005
,041
-,001
-,001
,999
X2Z
-,018
,052
-,407
-,354
,724
X3Z
,026
,027
1,054
,960
,340
a. Dependent Variable: Kepatuhan
Source: SPPS Primary Data processed in 2023
Based on Table 13, shows the significance value of the variables of service quality,
awareness, and knowledge of taxpayers and the variable of interaction between all
variables and the existence of tax sanctions > 0.05, with the acquisition of calculated
values of 0.694, 0.563, 0.960 < table 1.66342 and - calculate of -0.760, -0.588, - 0.001, -
0.354 > -table -1.66342 so that all variables partially do not affect the dependent variable,
namely taxpayer compliance. Then the multiple regression model equation can be
obtained as follows.
Y = 12,610 + 0,688X
1
+ 0,667X
2
- 0,496X
3
- 0,638Z - 2,641E-005 X
1
.Z – 0,018X
2
.Z +
0,026X
3
.Z + 25,620
Information:
Y: Taxpayer Compliance
Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And
Building Tax Payments With Tax Sanctions As A Moderating Variable
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1253
X1: Service Quality Variables
X2: Variable of Taxpayer Awareness
X3: Taxation knowledge variables
Z: Variable moderating tax sanctions
X1. Z: The variable of multiplication between Service Quality and the existence
of tax sanctions which illustrates the effect of moderating variables, and
tax sanctions on the relationship between Service Quality and taxpayer
compliance.
X2.Z: Multiplication variable between Awareness and tax sanctions which
illustrates the effect of moderating variables, tax sanctions on the
relationship between Awareness and taxpayer compliance
X3. Z: The variable of multiplication between Taxpayer Knowledge and the
existence of tax sanctions which illustrates the effect of moderating
variables, tax sanctions on the relationship between Taxpayer
Knowledge and taxpayer compliance.
e : error term (estimator error rate)
Table 14. Statistical Test Results F
ANOVAa
Model
Sum of
Squares
df
Mean
Square
F
Itself.
1
Regression
286,229
7
40,890
8,757
,000b
Residual
373,544
80
4,669
Total
659,773
87
a. Dependent Variable: Kepatuhan
b. Predictors: (Constant), X3Z, Awareness, Quality, Sanctions, Knowledge,
X1Z, X2Z
Source: SPPS Primary Data processed in 2023
Based on the Table shows that the value of sig. amounting to 0.000, which means
< 0.05. Indicates that the independent variable, namely Quality of Service, Awareness,
Knowledge of Taxpayers, and the moderation variable, namely Tax Sanctions,
simultaneously affect taxpayer compliance.
Table 15
Test Results of Coefficient of Determination (R2)
Model Summary
Model
R
R Square
Adjusted R
Square
Std. Error of
the Estimate
1
,659a
,434
,384
2,161
Torang Simatupang, Thezar Fiqih Hidayat Hasibuan, Sari Nuzullina Rahmadhani
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1254
a. Predictors: (Constant), X3Z, Awareness, Quality,
Sanctions, Knowledge, X1Z, X2Z
Source: SPPS Primary Data processed in 2023
Based on Table 15 shows that the independent variable, namely Service Quality,
Awareness, Taxpayer Knowledge, and the moderation variable, namely Tax Sanctions,
can explain the taxpayer compliance variable with a value of 0.384.
Test T Results (Partial)
Table 16
Statistical Test Results T
Coefficients
Model
Unstandardized
Coefficients
Standardized
Coefficients
t
Itself.
B
Std. Error
Beta
1
(Constant)
-1,262
3,314
-,381
,704
Quality
,677
,099
,597
6,829
,000
Awareness
,253
,102
,209
2,490
,015
Knowledge
,127
,060
,179
2,135
,036
Penalty
-,065
,103
-,056
-,632
,529
a. Dependent Variable: Kepatuhan
Source: SPPS Primary Data processed in 2023
Based on The table shows the significance value of the variables Service Quality,
Taxpayer Awareness, and Taxpayer Knowledge < 0.05, so that these three variables
partially affect the dependent variable, namely taxpayer compliance.
Statistical Test Results F
Table 17
Hasil Uji Statistik F
ANOVAa
Model
Sum of
Squares
df
Mean
Square
F
Itself.
1
Regression
281,811
4
70,453
15,471
,000b
Residual
377,962
83
4,554
Total
659,773
87
a. Dependent Variable: Kepatuhan
b. Predictors: (Constant), Sanctions, Awareness, Knowledge, Quality
Source: SPPS Primary Data processed in 2023
Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And
Building Tax Payments With Tax Sanctions As A Moderating Variable
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1255
Based on Table 17 shows that the value of sig. amounting to 0.000, which means <
0.05. Indicates that the variables Service Quality, Taxpayer Awareness, and Taxpayer
Knowledge simultaneously affect taxpayer compliance.
Test Results of Coefficient of Determination (R2)
Table 18
Determination Qualifier Test Results (R2)
Model Summary
Model
R
R Square
Adjusted R
Square
Std. Error of the
Estimate
1
,654
a
,427
,400
2,134
a. Predictors: (Constant), Sanksi, Kesadaran, Pengetahuan,
Kualitas
Source: SPPS Primary Data processed in 2023
Based on the Table shows that the variables of Service Quality, Taxpayer
Awareness, and Taxpayer Knowledge can explain the variable of taxpayer compliance
with a value of 0.400.
The Effect of Service Quality on Taxpayer Compliance
Based on the results of the hypothesis test in Table 16. shows that the level of
significance in the Service Quality variable is 0.000. This shows that the significance
level < 0.05. The results of this study also showed a positive direction with a standardized
coefficient beta value of 0.597. Thus, H1 is accepted, which means that if the Quality of
Service increases, the compliance of taxpayers in Jati Kesuma Village, Namo Rambe
District will increase. Services that occur through interaction between taxpayers and
employees/tax officers when taxpayers pay taxes will form an impression. Taxpayers will
consider the service quality when the tax officer gives a good impression such as being
friendly, and respectful, maintaining good manners, and having the knowledge to provide
clear information to taxpayers. If the taxpayer already feels that the service provided is of
high quality, it will have an impact on increasing taxpayer compliance. This result is by
previous research (Herlina, 2020) explaining that the quality of fiscal services has a
significant effect on taxpayer compliance. This result is not to the research of Sari &
Fidiana (2017) which proves that the quality of fiscal services does not have a significant
effect on taxpayer compliance.
The Effect of Taxpayer Awareness on Taxpayer Compliance
Based on the results of the hypothesis test in Table 16. shows that the level of
significance in the variable Taxpayer Awareness is 0.015. This shows that the
significance level < 0.05. The results of this study also showed a positive direction with
a standardized coefficient beta value of 0.209. Thus, H2 is accepted. This can be
interpreted as, if Taxpayer Awareness increases, then Taxpayer Compliance in Jati
Kesuma Village increases. Taxpayer awareness is a condition where taxpayers know,
understand, and implement tax provisions correctly and voluntarily. Compliance will
Torang Simatupang, Thezar Fiqih Hidayat Hasibuan, Sari Nuzullina Rahmadhani
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1256
arise if awareness of paying taxes is followed by a high desire or willingness of each
taxpayer to pay taxes (Putri, 2016). This is in line with research conducted by Setiaji &;
Nisak (2017) and Ma'ruf &; Supatminingsih (2020), where the higher the awareness
taxpayers will know, understand, and carry out their tax obligations, the more compliance
with paying the UN increases, that taxpayer awareness has a significant positive effect on
taxpayer compliance in paying the UN.
The Effect of Taxpayer Knowledge on Taxpayer Compliance
Based on the results of the hypothesis test in Table 16. shows that the significance
level in the Taxpayer Knowledge variable is 0.036. This shows that the significance level
< 0.05. The results of this study also showed a positive direction with a standardized
coefficient beta value of 0.179. Thus, H3 is accepted. The results of this study are
taxation knowledge according to (Wardani & Wati, 2018) is a basic understanding for
taxpayers regarding the correct tax laws, laws, and procedures. With taxpayers knowing
taxation, it will make taxpayers not hesitate to pay their taxes. This is also in line with
research conducted by Budhiartama and Jati (2016), stating that the existence of tax
knowledge will help taxpayer compliance in paying taxes so that the level of compliance
will increase. So the more knowledge about taxation that taxpayers have, the more
compliance for taxpayers in paying their taxes, where state income will also increase and
will have an impact on the development of a more developed country.
The Effect of Tax Service Quality on Taxpayer Compliance with Tax Sanctions as a
Moderation Variable
The results of hypothesis testing, namely the use of the moderate regression method
(MRA), are in Table 13. show that the effect of tax sanctions on the relationship between
the quality of tax services and taxpayer compliance has a significance level of 0.999. This
shows that the significance level is > 0.05 with the acquisition of -the calculated value of
-0.001 > -table -1.6634 then, H4 is rejected, which means that the effect of tax sanctions
cannot strengthen the relationship between the quality of tax services and taxpayer
compliance. The existence of possibilities or ambiguities that arise such as the possibility
of being examined by the fiscus and the possibility of third-party reporting does not
guarantee a taxpayer to comply with their tax obligations. In addition, the existence of
binding and coercive sanctions has not influenced a taxpayer to comply. This is because
there are still many taxpayers who are not yet aware of how important taxes are for the
country and there is no willingness from them to comply, there are still many of them
who think that these taxes burden them and they are forced to pay and report related to
their taxes.
The Effect of Awareness on Taxpayer Compliance with Tax Sanctions as a
Moderation Variable
The results of hypothesis testing, namely the use of the moderate regression
method (MRA), are in Table 13. show that the effect of tax sanctions on the relationship
between taxpayer awareness and taxpayer compliance has a significance level of 0.724.
This shows that the significance level is > 0.05 with a value of -calculate of -0.354 > -
table - 1.6634 Thus, H5 is rejected, which means that the effect of tax sanctions cannot
Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And
Building Tax Payments With Tax Sanctions As A Moderating Variable
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1257
strengthen the relationship between taxpayer awareness and taxpayer compliance. That
is, tax sanctions have the right to sanction taxpayers who are non-compliant in paying
their taxes. But the reality is that despite the high level of taxpayer awareness, taxpayers
will still not comply in paying their taxes even though the legal drafters have the right to
sanction taxpayers.
The Effect of Taxpayer Knowledge on Taxpayer Compliance with Tax Sanctions as
a Moderation Variable
The results of hypothesis testing, namely the use of the moderate regression method
(MRA), are in Table 13. show that the effect of tax sanctions on the relationship between
taxpayer knowledge and taxpayer compliance has a significance level of 0.340. This
shows that the significance level is > 0.05 with a calculated value of 0.960 < -ttable 1.6634
Thus, H6 is rejected, which means that the effect of tax sanctions cannot strengthen the
relationship between taxpayer knowledge and taxpayer compliance. This shows that the
addition of sanction variables cannot strengthen the relationship between knowledge to
taxpayer compliance to be more compliant. High or low knowledge can influence
taxpayers to comply with carrying out their obligations, but the addition of sanction
variables will not affect the relationship between knowledge variables and taxpayer
compliance to be more compliant in paying taxes. This is because taxpayers mostly ignore
sanctions or lack knowledge about existing sanctions.
Table 19. Summary of Hypothesis Test Results
No
Hypothesis
Test Results
1.
Service Quality Affects Taxpayer Compliance
Accepted
2.
Taxpayer Awareness Affects Taxpayer
Compliance
Accepted
3.
Taxpayer Knowledge Affects Taxpayer
Compliance
Accepted
4.
The Effect of Tax Sanctions strengthens or
weakens the relationship between Service
Quality and Taxpayer Compliance
Rejected
5.
The effect of Tax Sanctions strengthens or
weakens the relationship between Taxpayer
Awareness and Taxpayer Compliance
Rejected
6.
The effect of Tax Sanctions strengthens or
weakens the relationship between Taxpayer
Knowledge and Taxpayer Compliance
Rejected
Conclusion
Based on the results and discussion of the research, it can be concluded that 1)
Service Quality has a positive and significant effect on Taxpayer Compliance. 2)
Taxpayer Awareness has a positive and significant effect on Taxpayer Compliance. 3)
Taxpayer Knowledge has a positive and significant effect on Taxpayer Compliance. 4)
Torang Simatupang, Thezar Fiqih Hidayat Hasibuan, Sari Nuzullina Rahmadhani
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1258
Tax sanctions cannot strengthen the relationship between Service Quality and Taxpayer
Compliance. 5) Tax sanctions cannot strengthen the relationship between Taxpayer
Awareness and Taxpayer Compliance. 6) Tax sanctions cannot strengthen the
relationship between taxpayer knowledge and taxpayer compliance.
Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And
Building Tax Payments With Tax Sanctions As A Moderating Variable
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1259
Bibliography
Ariyanto, Dodik, Weni Andayani, Gusti Ayu Putu, & Dwija Putri, I. Gusti Ayu Made
Asri. (2020). Influence of justice, culture, and love of money towards ethical
perception on tax evasion with gender as moderating variable. Journal of Money
Laundering Control, 23(1), 245–266.
Atikasari, Teti Tri, & Handayani, Nur. (2017). Dampak Revaluasi Aset Tetap Terhadap
Pajak Penghasilan Yang Terhutang. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 6(8).
Budhiartama, I. Gede Prayuda, & Jati, I. Ketut. (2016). Pengaruh sikap, kesadaran wajib
pajak dan pengetahuan perpajakan pada kepatuhan membayar pajak bumi dan
bangunan. E-Jurnal Akuntansi Universitas Udayana, 15(2), 1510–1535.
Dahrani, Dahrani, Sari, Maya, Saragih, Fitriani, & Jufrizen, Jufrizen. (2021). Model
Kepatuhan Wajib Pajak (Studi pada Wajib Pajak yang Melakukan Usaha di Kota
Medan). Jurnal Akuntansi Dan Pajak, 21(2).
https://doi.org/10.29040/jap.v21i02.1513
Herlina, Vivi. (2020). Pengaruh Sanksi, Kesadaran Perpajakan Dan Kualitas Pelayanan
Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Kabupaten Kerinci.
Jurnal Benefita, 5(2), 252–263. https://doi.org/10.22216/jbe.v5i2.5168
Lesmana, Dina Agustian, & Justinia Castellani, S. E. (2018). Pengaruh Pemahaman
Wajib Pajak Mengenai Akuntansi Perpajakan, Kualitas Pelayanan Pajak Dan
Sanksi Pajak Terhadap Kepatuhan Wajib Pajak (Survey Pada Wajib Pajak Orang
Pribadi Pengusaha Tertentu Di Wilayah Kantor Pelayanan Pajak Pratama Bandung
Bojonagara). Perpustakaan Fakultas Ekonomi dan Bisnis Unpas Bandung.
Nafiah, Zumrotun, & Warno, Warno. (2018). Pengaruh sanksi pajak, kesadaran wajib
pajak, dan kualitas pelayanan pajak terhadap kepatuhan wajib pajak dalam
membayar pajak bumi dan bangunan (Study Kasus Pada Kecamatan Candisari Kota
Semarang Tahun 2016). Jurnal Stie Semarang (Edisi Elektronik), 10(1), 86–105.
https://doi.org/10.33747/stiesmg.v10i1.88
Putri, Rolalita Lukmana. (2016). Pengaruh Motivasi Membayar Pajak dan Tingkat
Pendidikan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Profita:
Kajian Ilmu Akuntansi, 4(8).
Rohmah, Dhalifah Nur, & Herwinarni, Yuniarti. (2018). Pengaruh norma subjektif,
kesadaran wajib pajak, kualitas pelayanan dan sanksi perpajakan terhadap
kepatuhan wajib pajak kendaraan bermotor di SAMSAT Kabupaten Pemalang.
Permana: Jurnal Perpajakan, Manajemen, Dan Akuntansi, 10(1).
Savitri, Enni. (2016). The effect of taxpayer awareness, tax socialization, tax penalties,
and compliance cost at taxpayer compliance with service quality as a mediating
variable. Procedia-Social and Behavioral Sciences, 219, 682–687.
Torang Simatupang, Thezar Fiqih Hidayat Hasibuan, Sari Nuzullina Rahmadhani
Jurnal Indonesia Sosial Teknologi, Vol. 4, No. 9, Septemer 2023 1260
https://doi.org/10.1016/j.sbspro.2016.05.051
Savitri, Fania Mutiara, Hartono, Setyo Budi, Suryorini, Ariana, & Alfirdaus, Nila
Nafisatulizza. (2022). Pengaruh Penggunaan Aplikasi Sakpole Dan Pengetahuan
Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Kendaraan
Bermotor Kota Semarang). Jisos: Jurnal Ilmu Sosial, 1(8), 811–824.
Siregar, Dilla Nazar. (2020). Efektivitas Pemungutan Pajak Bumi Dan Bangunan
Perdesaan/Perkotaan (Pbb-P2) Dalam Rangka Peningkatan Pad Di Kecamatan
Deli Tua Kabupaten Deli Serdang.
Subarkah, Johny, & Dewi, Maya Widyana. (2017). Pengaruh Pemahaman, Kesadaran,
Kualitas Pelayanan, Dan Ketegasan Sanksi Terhadap Kepatuhan Wajib Pajak
Orang Pribadi Di Kpp Pratama Sukoharjo. Jurnal Akuntansi Dan Pajak, 17(02).
https://doi.org/10.29040/jap.v17i02.210
Suharyono, Suharyono. (2019). Pengaruh Kesadaran Wajib Pajak dan Pengetahuan
Perpajakan Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan
Bangunan di Kabupaten Bengkalis. Inovbiz: Jurnal Inovasi Bisnis, 7(1), 42–47.
https://doi.org/10.35314/inovbiz.v7i1.979
Timothy, Dallen J. (2018). Making sense of heritage tourism: Research trends in a
maturing field of study. Tourism Management Perspectives, 25, 177–180.
Timotius, Richard. (2018). Revitalisasi Desa Dalam Konstelasi Desentralisasi Menurut
Undang-Undang Nomor 6 Tahun 2014 Tentang Desa. Jurnal Hukum &
Pembangunan, 48(2), 323–344. https://doi.org/10.21143/jhp.vol48.no2.1666
Wardani, Dewi Kusuma, & Wati, Erma. (2018). Pengaruh sosialisasi perpajakan terhadap
kepatuhan wajib pajak dengan pengetahuan perpajakan sebagai variabel
intervening (Studi pada wajib pajak orang pribadi di KPP Pratama Kebumen).
Nominal Barometer Riset Akuntansi Dan Manajemen, 7(1), 33–54.
https://doi.org/10.21831/nominal.v7i1.19358
