PENGARUH PEMAHAMAN PERATURAN PAJAK KUALITAS PELAYANAN FISKUS, SANKSI PAJAK, KESADARAN WAJIB PAJAK DAN PENURUNAN TARIF PAJAK UMKM PP NO. 23 TAHUN 2018 TERHADAP KEPATUHAN WAJIB DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI

Abstract

This study aims to examine the effect of understanding tax regulations, quality of tax services, tax penalties, taxpayer awareness and reduction in tax rates for SMEs PP. 23 of 2018 on taxpayer compliance with risk preference as a moderating variable at KPP Pratama North Badung. The study population was individual taxpayers of SMEs actors registered at KPP Pratama North Badung totaling 5,178 people. The method of determining the sample in this study is the accidental sampling method and using the Slovin formula to get a total of 100 people. The analytical tool used to test the hypothesis is Moderated Regression Analysis. The results showed that the understanding of tax regulations and the quality of tax services has a positive effect on taxpayer compliance. Meanwhile, tax sanctions, taxpayer awareness and a reduction in the tax rate of PP No.23 of 2018 have no effect on taxpayer compliance. Risk preference is able to moderate the relationship between the understanding of tax regulations and the quality of tax authorities on taxpayer compliance. Meanwhile, risk preference is not able to moderate the relationship between tax sanctions, taxpayer awareness and a reduction in tax rates of PP No.23 of 2018 on taxpayer compliance.