Pemanfaatan Teknologi Informasi, Sosialisasi Pajak Terhadap Kepatuhan Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Pemocerasi Di Kantor Pelayanan Pajak Pratama Binjai

Abstract

Tax compliance is an attitude towards the tax function, in the form of a constellation of cognitive, effective, and conative components that interact in understanding, feeling, and behaving towards tax purposes and functions. The problem of tax compliance is the imposition of the tax itself describes and explains the observed patterns regarding tax non-compliance. This study aims to determine the effect of the use of information technology, tax socialization on tax compliance with taxation knowledge as a moderating variable in KPP Pratama Binjai. The type of data used in this study uses a quantitative approach. Data collection techniques include distributing questionnaires to individual taxpayers (WPOP). The number of samples taken in this study were 97 individual taxpayers. Data analysis techniques using multiple linear analysis. Based on the research results it is known that the use of information technology is responded well by the public, but the application of E-Registration, E-Payment / E-Billing, and E-Filing should be improved in order to become better. The implementation of taxsocialization should be evaluated so that everything related to taxation and legislation can be conveyed properly to the public. Respondents' answers thatgave a good response to the socialization and utilization of information technology were considered to have an effect on tax knowledge possessed by the taxpayer. Statistical test results show that the use of information technology has a significant effect on tax compliance with a t value of 1.885> 1.661 and asignificance of 0.044 <0.05. Tax socialization has a significant effect on tax compliance with a t value of 3.361> 1.661 and a significance of 0.013 <0.05. Tax knowledge moderates (strengthens) the effect of Information Technology Utilization on Tax Compliance with a t value of 4.105. Tax Knowledge moderates (does not strengthen) the effect of Tax Socialization on Tax Compliance with a t value of 1.695.