INFLUENCE OF KNOWLEDGE AND UNDERSTANDING OF TAX REGULATIONS ON TAXPAYER COMPLIANCE WITH FINANCIAL AND ENVIRONMENTAL CONDITIONS AS A MODERATING VARIABLE

Abstract

ABSTRACT

This research aims to examine the effect of knowledge and understanding of regulations on tax compliance with taxpayers’ financial and environmental conditions as a moderating variabel (case study at KPP Pratama South Semarang).

The population in this study were individual taxpayers registered with the tax service office (KPP) Pratama South Semarang. The sample in this study was 100 individual taxpayers. The distribution of quesionnaires was done by convenience sampling method. Questionnaire distributed 100, and can be processed are 100 respondents with a response rate of 100 %. Data analysis techniques in this study used the Classic Assumption Test, and Moderated Regression Analysis (MRA) through SPSS 22.

The results of this research shows: (1) There was positive and significant influence of knowledge and understanding of tax regulations on tax compliance. (2) There was positive and significant influence of financial conditions on tax compliance. (3) There was positive and significant influence of the taxpayer environment on tax compliance. (4) There was financial conditions that can’t moderate the influence of knowledge and understanding of tax regulations on taxpayer compliance.(5) There was taxpayer environment can’t moderate the influence between knowledge and understanding of tax regulations on tax compliance.

 

Keywords: Taxpayer Compiance, Knowledge and Understanding of Tax Regulations, Financial Condition, Taxpayer Environment