FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DENGAN SOSIALISASI PAJAK SEBAGAI VARIABEL MODERASI DI DESA LANGKAP KECAMATAN BANGSALSARI JEMBER

Elsa  Juliana; Suwignyo  Widagdo; Mainatul  Ilmi

doi:10.31967/riemba.v1i1.937

Elsa Juliana Akuntansi, Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Sains Mandala Jember
Suwignyo Widagdo Akuntansi, Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Sains Mandala
Mainatul Ilmi Akuntansi, Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Sains Mandala Jember

DOI: https://doi.org/10.31967/riemba.v1i1.937

Keywords: Taxpayer Compliance, Tax Knowledge, Tax Awareness, Tax Sanctions, Tax Outreach. Taxpayer Compliance, Tax Knowledge, Tax Awareness, Tax Sanctions, Tax Outreach

Abstract

This study aims to determine the effect of Tax Knowledge, Tax Awareness and Tax Sanctions on Taxpayer Compliance with Tax Socialization as a moderating variable in Langkap Village, Bangsalsari District, Jember. The type of data used in this study is a quantitative method using primary data collected through distributing questionnaires. The population of this study is land and building tax payers in Langkap Village, totaling 100 people. The sampling technique was carried out by simple random sampling technique. The data analysis method used is Multiple Regression Analysis and Moderation Regression Analysis. The results of the study show that Tax Knowledge and Tax Sanctions have an effect on Taxpayer Compliance. While Tax Awareness has no effect on Taxpayer Compliance. As well as Tax Socialization cannot moderate the relationship of Tax Knowledge, Tax Awareness and Tax Sanctions on Taxpayer Compliance