Effect of Service Quality, Satisfaction and Awareness on Taxpayer Compliance with Financial Conditions as Moderating Variables at the Tax Service Office (KPP) Pratama Deli Serdang

Abstract

The self-assessment system that applies in Indonesia gives full confidence to taxpayers to calculate, calculate, pay, and self-report the amount of tax owed, while the tax authorities are only tasked with providing services, supervision, and guidance to taxpayers. In essence, the taxpayer knows more about how much income is earned, so the amount of tax that must be paid can be calculated by the taxpayer himself. The purpose of this study was to determine and analyze the effect of service quality, satisfaction and awareness on taxpayer compliance with financial conditions as moderating variables at the tax service office (KPP) Pratama Deli Serdang. The data used are primary data obtained directly from respondents, amounting to 300 people. This study uses the moderated regression analyze (MRA) method with the help of the SPSS program. The results showed that service quality, satisfaction and awareness partially had a positive and significant effect on taxpayer compliance. Financial conditions have a negative and significant effect on taxpayer compliance. Financial conditions moderates the effect of satisfaction on service quality is negative and significant. Financial conditions moderating the effect of satisfaction on taxpayer compliance is negative and significant. Financial condition moderates the effect of awareness on taxpayer compliance is positive and significant. Keywords: Service Quality, Satisfaction, Awareness, Taxpayer Compliance, Financial Conditions.