PENGARUH MOTIVASI WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KESADARAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING (Pada Kantor Pelayanan Pajak Pratama Di Kota Semarang)

Abstract

This Research aims to determine the Effect of Taxpayer Motivation and Knowledge Taxation TowardsPersonal Taxpayer With Taxpayer Awareness As Variable Intervening At Pratama Office Tax In Semarang..
Population in this research is Individual Taxpayers residing in area Pratama Tax Office in Semarang. The sample in this study was determined as many as 150 Individual Taxpayers. Sampling technique is by accidental sampling technique. Methods of data collection is a survey method with media questionnaire. The instrument test used is with the validity test and reliability test. Hypothesis testing using t test and F test to test the hypothesis either partially or simultaneously. Furthermore, the calculated coefficient of determination is adjusted and the formation of the regression equation. The last is to use Path Analysis to determine the direct and indirect effects.
The results showed that: Taxpayer Motivation and Knowledge Taxation significant effect on Taxpayer Consciousness either partial or simultaneous. Taxpayers' Motivation, Tax Knowledge and Taxpayer Awareness have a significant effect on Personal Taxpayer Compliance either partially or simultaneously. Taxpayer Awareness does not mediate the Influence of Taxpayers' Motivation to Personal Taxpayer Compliance. Taxpayer Awareness mediates the Influence of Taxation Knowledge on Personal Taxpayer Compliance
Keywords: Taxpayer motivation, Tax Knowledge, Taxpayer Awareness, Personal Taxpayer Compliance.