Factors Affecting Individual Taxpayers on the Individual Taxpayers’ Annual Tax Return Reporting with Tax Sanctions as Moderating Variables at Pratama Medan Barat Tax Office

Abstract

This study aims to empirically prove the effect of taxation knowledge, tax supervision, tax socialization, taxpayer awareness, and quality of tax services on individual taxpayers' annual tax return reporting with tax sanctions as a moderating variable. Respondents in this study were 100 individual taxpayers registered at Pratama West Medan. The sampling technique in this research is using the purposive sampling technique. The data used are primary. The data analysis tool used is SEM-PLS. The study results indicate that tax knowledge and tax service quality significantly affect reporting individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Tax sanctions are able to moderate the effect of taxation socialization on the reporting of the annual tax return of individual taxpayers at the Pratama Medan Barat Tax Office. However, it cannot moderate the effect of tax knowledge, tax supervision, taxpayer awareness and quality of tax services on the reporting of individual taxpayers' annual tax returns at the Pratama Medan Barat Tax Office. Keywords: tax knowledge, tax control, tax socialization, tax awareness, tax service quality, tax sanction, individual taxpayers' annual tax return reporting.