The Influence of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Taxpayer Compliance: Service Quality as a Moderating Variable

Department of Accounting for Islamic Financial Institutions, Vocational Program, Universitas Muhammadiyah, 55183, Yogyakarta, Indonesia

^* Corresponding author: puspita@umy.ac.id

Abstract

This research aims to analyze the influence of taxpayer knowledge, motor vehicle tax sanctions, and taxpayer awareness on motor vehicle taxpayer compliance, which is moderated by service quality. The primary data were obtained using a random sampling method. The population of this research is all taxpayers who use motor vehicle SAMSAT in Kebumen Regency. Data collection was carried out using questionnaires, which were distributed directly to residents in Kebumen City and people whom the researchers met directly who were required to pay motor vehicle tax at SAMSAT Kebumen Regency. The results of the questionnaire were processed using SPSS version 23 software. The research results showed that taxpayer knowledge and taxpayer awareness had a positive effect on taxpayer compliance, while tax sanctions had a positive but not significant effect on taxpayer compliance. Service quality significantly negatively moderates the influence of taxpayer knowledge on taxpayer compliance. Service quality positively moderates the influence of tax sanctions on taxpayer compliance. Also, service quality positively moderates the influence of taxpayer awareness on taxpayer compliance.