THE EFFECT OF TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE: THE MODERATING ROLE OF TAXPAYER SANCTIONS

Abstract

This study aims to test the influence of Tax Awareness on Taxpayer Compliance with tax sanctions as a moderation variable. The population used is private taxpayers who are affected in KPP Pratama Gresik. The sample in this study amounted to 95 selected using purposive sampling technique. This study uses quantitative method with primary data source in the form of the questionnaire. The results of this study show that taxpayer awareness has an effect on taxpayer compliance. Meanwhile, variable moderation of tax sanctions does not moderate or weaken the relationship of taxpayer awareness with taxpayer compliance.