TAXPAYER AWARENESS MODIFIES KNOWLEDGE, SERVICES, AND TAX SANCTION AT THE TAX COMPLIANCE LEVEL (CASE STUDY AT PRATAMA BLORA TAX SERVICES OFFICE 2017–2023)

Abstract

With the help of taxpayer awareness, this study seeks to ascertain the knowledge,
services, and tax penalties associated with tax compliance (Case Study at the Pratama
Blora Tax Service Office, 2017–2023). 99,204 individual taxpayers that have enrolled at
the Blora Pratama Tax Service Office make up the study's population. Convenience
sampling, which produced 100 respondents, is the sampling strategy that will be applied.
According to the SPSS output, taxpayer awareness is only slightly and positively
impacted by the tax knowledge variable. Taxpayer awareness is significantly and
somewhat positively impacted by the tax service variable. Tax penalty variables have a
negligible but beneficial impact on taxpayer awareness. Tax knowledge, tax services, and
tax punishments all have a large and beneficial simultaneous impact on purchasing
decisions.
T The tax knowledge variable has a strong and somewhat beneficial impact on tax
compliance. The tax service variable has a strong and slightly beneficial impact on tax
compliance. The variable tax sanction greatly and partially improves tax compliance.
Tax penalties, tax services, and tax knowledge all have a significant and positive
simultaneous influence on purchase decisions. The taxpayer awareness variable
moderates the effect of tax knowledge on tax compliance. The taxpayer awareness
variable modifies the impact of tax services on tax compliance. The taxpayer awareness
variable modifies the impact of tax penalties on tax compliance.

Keywords: Knowledge, Service, Tax Sanctions, Compliance Level, and Taxpayer
Awareness