PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN TERHADAP PENGGELAPAN PAJAK DENGAN TEKNOLOGI INFORMASI PERPAJAKAN SEBAGAI VARIABEL MODERASI

Abstract

This study aims to determine the quality of service, tax sanctions against tax evasion with tax information technology as a moderating variable. The data used in this study is primary data in the form of a questionnaire distributed to individual taxpayers. This research was conducted through the Convenience Sampling method. The sample in this study by going directly to the object of research. The number of questionnaires distributed is 100, but the questionnaires that can be processed are 50 sheets. Data analysis was performed using multiple regression analysis using SEM PLS. The results of this study prove that service quality has a significant effect on tax evasion. Meanwhile, tax sanctions have no significant effect on tax evasion. And tax information technology does not strengthen the effect of service quality on tax evasion and tax information technology does not strengthen the effect of tax sanctions on tax evasion