PENGARUH KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SANKSI PAJAK SEBAGAI VARIABEL MODERASI
Main Article Content
Abstract
The purpose of this study was to analyze the effect of service quality, tax socialization, and financial conditions on
taxpayer compliance with the application of tax sanctions as a moderating variable at the West Bekasi Primary Tax
Service Office. This research method uses quantitative methods by distributing questionnaires to the West Bekasi
Primary Tax Service Office. The population in this study is the West Bekasi Primary Tax Service Office. So that the
sample used in this study amounted to 60 samples. The research results prove that the quality of tax services has a
not effect on taxpayer compliance. Tax socialization has a not effect on taxpayer compliance. Taxpayer financial
condition has a positive and significant effect on taxpayer compliance Tax sanctions cannot moderate the
relationship between the quality of tax services and mandatory compliance. tax sanctions moderate the relationship
of tax socialization to taxpayer compliance. Tax sanctions moderate the relationship between the taxpayer's
financial condition and taxpayer compliance
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