THE EFFECT OF TAX KNOWLEDGE, TAX SANCTIONS, INCOME LEVEL, AS WELL AS SERVICE QUALITY ON TAXPAYER AWARENESS IMPACT ON PERSONAL TAXPAYER COMPLIANCE WITH ANNUAL INCOME TAX COMPLIANCE (Case study of personal taxpayers who are registered as taxpayers at the Semarang Candisari Primary Tax Office 2015-2020)

Abstract

The main requirement in achieving tax revenue targets can be seen from the awareness of taxpayers in managing tax obligations, one of which is in submitting an Annual Income Tax Return (SPT). The awareness of taxpayers in this income tax return is still not optimal. This study aims to determine whether taxes, tax rates, and service quality affect taxpayer awareness and have an impact on the annual SPT Pph reporting. The population of this research is personal taxpayers who are registered at KPP Pratama Semarang Candisari. The sample used simple random sampling technique, with a questionnaire sent to 100 personal taxpayers. Methods of data analysis in research using descriptive analysis, classical assumption test, multiple linear analysis test, path analysis and hypothesis testing. The results of this study indicate that tax knowledge, tax rates, service levels have a significant effect on taxpayer awareness simultaneously. However, partially the stage level and service quality do not have a significant effect. Tax knowledge, tax sanctions, stage level and service quality have a significant effect on the simultaneous annual SPT Pph reporting. However, partially, tax knowledge, tax does not have a significant effect. and the taxpayer's awareness cannot be an intervening variable because the value of the direct path is greater than the value of the indirect path. Keywords: Tax Knowledge, Tax Sanctions, Income Level, Service Quality, Taxpayer Awareness, Compliance with Annual Tax Return Reporting.