PENGARUH PELAYANAN PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KESADARAN MEMBAYAR PAJAK SEBAGAI VARIABEL INTERVENING (Studi Kasus Di KPP Pratama Semarang Candisari)

Abstract

This research aims to analyze the Tax Service Influence and Tax Sanctions on Taxpayer Compliance with Awareness of Paying Taxes as Intervening Variables (Case Study in Semarang Candisari Primary Tax Office).
This research uses primary data using a questionnaire. The study was conducted by surveying visitors who were met at Semarang Candisari Primary Tax Office. The samples obtained were 100 samples of taxpayers in Semarang Candisari Primary KPP. The survey method used is random sampling, which is a sampling method that provides equal opportunities for each element of the population to be taken.
The results showed that tax service has a significant positive effect on awareness of paying taxes, tax sanctions have a significant positive effect on awareness of paying taxes. awareness of paying taxes has a significant positive effect on taxpayer compliance, tax services have a positive and not significant effect on taxpayer compliance, tax sanctions have no significant positive effect on taxpayer compliance. Based on the results of the study, awareness of paying taxes mediates tax service variables and tax sanctions on taxpayer compliance.
Based on research, it is expected that tax services and tax sanctions must be improved to be better, so that taxpayer compliance increases.
Keywords: Tax Service, Tax Sanctions, Taxpayer Compliance, Tax Paying Awareness.