MODERATION OF TAX SOCIALIZATION ON THE INFLUENCE OF KNOWLEDGE, AWARENESS, AND DIGITALIZATION OF TAX ADMINISTRATION ON TAXPAYER COMPLIANCE AT KPP PRATAMA PEKANBARU TAMPAN
DOI:
https://doi.org/10.35145/lucrum.v6i2.6068Keywords:
Tax Knowledge, Tax Awareness, Digitalization of Tax Administration, Taxpayer Compliance, Tax SocializationAbstract
This study analyzes how Tax Knowledge, Tax Awareness, and Digitalization of Tax Administration affect Taxpayer Compliance, with Tax Socialization as a moderating variable, focusing on Individual Taxpayers at KPP Pratama Pekanbaru Tampan. A sample of 100 respondents was selected using incidental sampling, and data was collected via Google Forms. The analysis involved descriptive statistics, quality testing, classical assumption testing, and hypothesis testing using IBM SPSS 21. Findings indicate that Tax Knowledge positively impacts taxpayer compliance but not significantly. In contrast, Tax Awareness, Digitalization of Tax Administration, and Tax Socialization have significant positive effects on compliance. Furthermore, Tax Socialization does not moderate the effect of Tax Knowledge on compliance but does strengthen the impact of Tax Awareness and Digitalization on compliance.
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References
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