Service Quality, Awareness, And Knowledge Of Taxpayers On Compliance With Land And Building Tax Payments With Tax Sanctions As A Moderating Variable

Authors

  • Torang Simatupang Medan Area University, Indonesia
  • Thezar Fiqih Hidayat Hasibuan Medan Area University, Indonesia
  • Sari Nuzullina Rahmadhani Medan Area University, Indonesia

DOI:

https://doi.org/10.59141/jist.v4i9.704

Keywords:

service quality, taxpayer awareness, taxpayer knowledge, tax sanctions, taxpayer compliance

Abstract

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.

Downloads

Published

2023-09-20

How to Cite

Simatupang, T., Hasibuan, T. F. H. ., & Rahmadhani, S. N. . (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, 4(9), 1243–1260. https://doi.org/10.59141/jist.v4i9.704

Issue

Vol. 4 No. 9 (2023): Jurnal Indonesia Sosial Teknologi

Section

Articles

License

Copyright (c) 2023 Torang Simatupang, Thezar Fiqih Hidayat Hasibuan, Sari Nuzullina Rahmadhani

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International. that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.