Determinants Of Personal Taxpayer Compliance In Indonesia (Study at KPP Pratama Kediri)

Abstract

The purpose of this research is to test and analyze the influence that the taxpayer compliance variable has on taxpayer compliance and awareness, and also the influence that the taxpayer awareness variable has on taxpayer compliance. Apart from that, it is also to test and analyze the role of the taxpayer awareness variable in mediating the influence exerted by the taxpayer knowledge variable on taxpayer compliance. This research approach is quantitative with a causal research direction. The research population is as many as individual taxpayers 28,567 people, then through sampling techniques using the given filter criteria and Slovin formula calculations, a sample size of 100 people was obtained. The analysis technique used is Structural Equation Modeling (SEM). The research results obtained in this study are that the tax knowledge variable has a positive and significant influence on taxpayer awareness and taxpayer compliance. Then the taxpayer awareness variable also shows a positive and significant influence on taxpayer compliance. Furthermore, the taxpayer awareness variable is proven to act as an intervening variable in mediating the influence exerted by the taxpayer knowledge variable on taxpayer compliance.