Analisis Faktor-Faktor yang Memengaruhi Wajib Pajak terhadap Keptuhan Wajib Pajak Bumi dan Bangunan dengan Variabel Kesadaran sebagai Pemoderasi pada Desa Pancakarya, Ajung, Jember

Abstract

This study aims to determine the effect of tax sanction, socialization, and SPPT on taxpayer compliance with awareness as a moderating variable in Pancakarya Village, Ajung District. The method use in this research is to spread the quesionnare. The population of this study is land and building taxpayer in Pancakarya Village. The sampling technique was carried out simple random sampling and obtained a sample of 100 people. The analytical method use is multiple linear regression and moderated regression analysis. The result show that tax sanction has an effect on taxpayer compliance, while socializatin and SPPT has no effect on taxpayer compliance. As well as awareness cannot moderate the relationship of tax sanction, socialization, and SPPT on taxpayer compliance.