The Influence of Taxpayer Awareness, Understanding of Tax Regulations and Tax Sanctions on Individual Taxpayer Compliance with Tax Regulations as A Moderating Variable

Abstract

This research arose because of the phenomenon that occurs in the compliance of professional taxpayers who are not yet aware of, understand and understand the tax sanctions that apply in carrying out their tax obligations. This research aims to determine the influence of taxpayer awareness, understanding of tax regulations and tax sanctions on taxpayer compliance with tax regulations as a moderating variable in the modeling profession in the city of Medan. This research uses quantitative research methods with a causal associative research approach. The sampling technique uses a non-probability sampling model or saturated sample, namely distributing questionnaires to 48 respondents and returning 30 respondents who are used as research data. Data collection techniques use primary data. This research uses the SEM-PLS (Partial Least Square) method using SmartPLS software. This research shows that taxpayer awareness influences taxpayer compliance. In other words, there are factors other than tax regulations that can link the influence between each variable. Tax regulations significantly moderate the influence of tax sanctions on taxpayer compliance, the existence of tax regulations can strengthen the influence of tax sanctions on taxpayer compliance.