THE EFFECT OF AWARENESS, TAX KNOWLEDGE, FISCUS SERVICES ON MANDATORY COMPLIANCE TAX OF PERSONAL PERSON WITH TAX SOCIALIZATION AS A MODERATING VARIABLE AT KPP PRATAMA BINJAI
Keywords:
Taxpayers’ Awareness, Taxation Knowledge, Fiscus Service, Taxpayers’ Compliance, Socialization.Abstract
This study aims to examine and analyze the effect of awareness, taxation
knowledge, and fiscus services on personal taxpayer compliance with taxation
socialization as a moderating variable at KPP Pratama Binjai. The level of
compliance of personal taxpayers at KPP Pratama Binjai experienced a very
large decline in 2021, namely 11.90%. The research method used is the
quantitative associative method, namely a research assessing the correlation
between two or more variables. The results of the study indicate that taxpayer
awareness, taxation knowledge and fiscus services all influence taxpayer
compliance. Tax socialization moderates the effect of taxpayer awareness on
taxpayer compliance, but tax socialization does not moderate the effect of
taxation knowledge and fiscus services on taxpayer compliance. Therefore, it is
suggested to the KPP Pratama Binjai to improve its tax services to taxpayers
beyond the desired standard so that it will later be able to influence taxpayers
to improve taxpayer compliance
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