Pengaruh Manfaat NPWP dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Sanksi Perpajakan Sebagai Variabel Moderasi Pada KPP Pratama Binjai

Abstract

This study aims to determine the effect of NPWP benefits and understanding of taxpayers against the compliance of individual taxpayers with tax sanctions as a moderation variable in KPP Pratama Binjai. The population of this study itself is secondary data processed directly by KPP Pratama Binjai with the last year 2018, the study sample was chosen randomly and then there were 100 respondents who were then processed using multiple linear regression and Moderated Regression Analysis (MRA) Residual Test . The results of this study indicate that the benefits of NPWP partially (t test) have significant and significant effect on taxpayer compliance and taxpayer understanding has a significant effect on taxpayer compliance, the results of calculations carried out simultaneously can be seen that the value of Fcount> Ftable where 10.355> 2.70 and a significant value of 0,000 <0.005 but the existence of tax sanctions as a moderating variable has no effect in strengthening the relationship from the independent variable to the dependent variable. This is evidenced by the insignificance of the values of the two Residual Test equations so that it is ensured that taxation sanctions are not a moderating variable.