The Influence Of Tax Knowledge And Tax Examination On Taxpayer Compliance With Tax Sanctions As A Moderating Variable AT KPP Pratama Binjai

International Journal of Economics and Management Pub Date : 2024-01-29 DOI:10.54209/iem.v2i01.31

Suriyadi Suriyadi, Syafrida Hani, Irfan

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引用次数: 0

Abstract

The level of taxpayer compliance at KPP Pratama Binjai has decreased in 2018, 2019 and 2021. Taxpayers can be said or considered compliant if the taxpayer pays and reports the tax payable in a timely manner. This study aims to examine and analyze the effect of tax knowledge and tax audits on taxpayer compliance with tax sanctions as a moderating variable at KPP Pratama Binjai. The research method used is quantitative. This research consists of population and sample. Where the population in this study were 76,017 taxpayers registered at the Binjai City Primary Tax Service Office and the sample in this study was 100 respondents. The data analysis technique used in this study is Structural Equation Modeling-Partial Least Squares (SEM-PLS) using SmartPLS software. The results of the study show that (1) Tax Knowledge has a significant effect on Taxpayer Compliance. (2) Tax Audit has a significant effect on Taxpayer Compliance (3) Tax Sanctions significantly moderate the effect of Tax Knowledge on Taxpayer Compliance. (4) Tax Sanctions significantly moderate the effect of Tax Audit on Taxpayer Compliance. (5) Knowledge of Taxes and Tax Audit is able to explain Taxpayer Compliance of 31.5%, the remaining 68.5% is explained by other factors.

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税收知识和税务检查对纳税人遵守税收制裁的影响作为调节变量 AT KPP Pratama Binjai

2018 年、2019 年和 2021 年，KPP Pratama Binjai 的纳税人遵从度有所下降。如果纳税人及时缴纳和报告应纳税款，就可以说或认为纳税人遵从了规定。本研究旨在研究和分析税收知识和税务稽查对纳税人遵从度的影响，并将税收制裁作为 KPP Pratama Binjai 的调节变量。本研究采用定量研究方法。本研究由人口和样本组成。本研究的研究对象是在宾杰市初级税务局登记的 76017 名纳税人，研究样本是 100 名受访者。本研究采用的数据分析技术是使用 SmartPLS 软件的结构方程模型--部分最小二乘法（SEM-PLS）。研究结果表明：（1）税收知识对纳税人遵从度有显著影响。(2) 税务稽查对纳税人遵从度有显著影响 (3) 税务制裁显著减缓了税务知识对纳税人遵从度的影响。(4) 税务制裁对税务稽查对纳税人遵从度的影响有明显的缓和作用。(5) 税务知识和税务稽查能够解释 31.5%的纳税人遵从度，其余 68.5%由其他因素解释。

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来源期刊

International Journal of Economics and Management Economics, Econometrics and Finance-Economics, Econometrics and Finance (all)

CiteScore

1.80

自引率

0.00%

发文量

期刊介绍： The journal focuses on economics and management issues. The main subjects for economics cover national macroeconomic issues, international economic issues, interactions of national and regional economies, microeconomics and macroeconomics policies. The journal also considers thought-leading substantive research in the finance discipline. The main subjects for management include management decisions, Small Medium Enterprises (SME) practices, corporate social policies, digital marketing strategies and strategic management. The journal emphasises empirical studies with practical applications; examinations of theoretical and methodological developments. The journal is committed to publishing the high quality articles from economics and management perspectives. It is a triannual journal published in April, August and December and all articles submitted are in English. IJEM follows a double-blind peer-review process, whereby authors do not know reviewers and vice versa. Peer review is fundamental to the scientific publication process and the dissemination of sound science.