Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan Pajak dan Sanksi Perpajakan Terhadap Motivasi Wajib Pajak Orang Pribadi Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderating Pada KPP Pratama Medan Belawan

Abstract

This study aims to determine whether tax knowledge, the quality of taxation services, and partial and simultaneous tax sanctions have a positive effect on the motivation of individual taxpayers in Medan Belawan Tax Office. In addition, this study also aims to determine whether awareness of taxpayers is able to strengthen the relationship of tax knowledge, the quality of taxation services and tax sanctions on the motivation of taxpayers. The population used in this study was taken from registered taxpayers who were compulsory SPT at the KPP Pratama Medan Belawan and then taken as many as 100 respondents to be used as research samples. The analytical method used is a qualitative method, with multiple linear regression analysis testing techniques and Moderated Regression Analysis (MRA) Interaction Test. The results of this study prove that tax knowledge and quality of tax services have a significant positive effect on taxpayer motivation, while tax sanctions have a negative effect on taxpayer motivation, but the Interaction Test results found that taxpayer awareness is able to strengthen the relationship of tax knowledge and tax sanctions on motivation taxpayer.

This study aims to determine whether tax knowledge, the quality of taxation services, and partial and simultaneous tax sanctions have a positive effect on the motivation of individual taxpayers in Medan Belawan Tax Office. In addition, this study also aims to determine whether awareness of taxpayers is able to strengthen the relationship of tax knowledge, the quality of taxation services and tax sanctions on the motivation of taxpayers. The population used in this study was taken from registered taxpayers who were compulsory SPT at the KPP Pratama Medan Belawan and then taken as many as 100 respondents to be used as research samples. The analytical method used is a qualitative method, with multiple linear regression analysis testing techniques and Moderated Regression Analysis (MRA) Interaction Test. The results of this study prove that tax knowledge and quality of tax services have a significant positive effect on taxpayer motivation, while tax sanctions have a negative effect on taxpayer motivation, but the Interaction Test results found that taxpayer awareness is able to strengthen the relationship of tax knowledge and tax sanctions on motivation taxpayer.