PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RESIKO SEBAGAI VARIABEL MODERATING

Abstract

Tax compliance is a condition when taxpayers understand or try to understand all the provisions of
taxation laws and regulations, complete tax forms completely and clearly, calculate the amount of tax owed
correctly, and pay taxes payable on time. The purpose of this study was to examine and determine the effect
of understanding tax regulations and taxpayer awareness on taxpayer compliance, as well as testing and
knowing the effect of risk preferences in moderating the influence of understanding tax regulations,
taxpayer awareness of taxpayer compliance.
The population in this study is a taxpayer registered at the KPP Pratitara Salaitga as much as
128,519. The sample was chosen based on incindental sampling and selected as many as 100 respondents
in the city area of Salatiga. Data collection techniques using questionnaires. Data analysis method uses
multiple regression analysis.
The results showed that understanding tax regulations and influencing taxpayer compliance was
obtained sig = 0.00 <0.05, while the awareness of taxpayers not had an effect on taxpayer compliance with
sig = 0.274 <0.05%. Risk preference as a moderating variable moderates the influence of understanding
tax regulations obtained by the value of t count = 6.798 and sig 0.00 <0.5% and the awareness of taxpayers
on taxpayer compliance obtained tcount = 3.819 and sig = 0.06 <0.5%.
Taxpayers in the Salatiga region are expected to be able to better understand tax regulations,
understand tax awareness and also make appropriate decisions in dealing with the risks that occur in the
taxpayers themselves. The role of the government also in disseminating information on understanding tax
regulations and awareness of taxpayers is very necessary, especially taxpayers who have registered
effectively and non-effectively.
Keywords: Understanding Tax Regulations, Taxpayer Awareness, Taxpayer Compliance, Risk
Preference, WPOP.