RIZKI KURNIAWAN, 7101416129 (2020) PENGARUH PENGETAHUAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN E-SAMSAT SEBAGAI VARIABEL MODERASI. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Taxpayer compliance is related to the taxpayer's attitude in making an assessment of the tax itself. Tegal Regency occupies the highest position in Central Java regarding motor vehicle tax arrears in 2018. From the data on 30 October 2018, tax arrears in the Regency reached more than Rp.12.1 billion. The problem in this study is the lack of compliance with motor vehicle taxpayers in Samsat, Tegal Regency. The purpose of this study was to determine the effect of taxpayer knowledge and tax sanctions on taxpayer compliance with E-Samsat as a moderating variable. This type of research is descriptive quantitative. The population used in this study were the UPPD and Samsat taxpayers of Tegal Regency with a population in 2019 of 96,777 taxpayers. While the sample in this study were 100 taxpayers. The sampling technique used was Simple Random Sampling random. The data collection tool used was a questionnaire method. The data analysis tool used in this research is descriptive analysis and moderated regression analysis. Descriptive analysis results show that knowledge, sanctions are in the high category. Then the descriptive analysis of E-Samsat shows that it is in the easy category. Hypothesis test results indicate that there is an effect of tax knowledge, tax sanctions on taxpayer compliance. E-Samsat is able to moderate the influence variable of tax knowledge and tax sanctions on motor vehicle taxpayer compliance in Samsat, Tegal Regency. The conclusion of this study is the variable knowledge and tax sanctions affect taxpayer compliance. Then the E-Samsat variable is able to moderate knowledge and sanctions on taxpayer compliance. The suggestion in this research is that E-Samsat in tax service duties, it is recommended to conduct communication training and education about tax knowledge to taxpayers, such as using social media. Strengthen sanctions so as to improve taxpayer compliance. Improve the way of paying taxes through the E-Samsat application or online taxes, such as the use of E-Money in tax payments.

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