The Effect of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance in Payingland and Building Taxes with Tax Sanctions as a Moderation Variable

Abstract

This study aims to determine the influence of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance in Paying Land and Building Taxes with Tax Sanctions as a Moderation Variable in Kapetakan District, Cirebon Regency. The type of research carried out is basic research with quantitative methods. The population in this study were taxpayers in Kapetakan District. Sampling in this study was carried out using convenience sampling techniques so that a sample of 392 taxpayer respondents in Kapetakan District could be obtained. Then the analysis methods used in this study are frequency distribution, data quality test, classical assumption test, multiple regression analysis, moderation regression analysis and hypothesis test. The results of this study show that (1) Tax Knowledge affects Taxpayer Compliance, (2) Taxpayer Awareness affects Taxpayer Compliance, (3) Tax Sanctions are able to moderate Tax Knowledge on Taxpayer Compliance (4) Tax Sanctions are unable to moderate Taxpayer Awareness of Taxpayer Compliance