PENGARUH SANKSI PERPAJAKAN DAN PEMAHAMAN WAJIB PAJAK TENTANG PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN KONDISI KEUANGAN WAJIB PAJAK DAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI

Abstract

This study was conducted to determine whether the tax penalties and understanding taxpayers about tax laws may affect the level of tax compliance and to determine whether the financial condition and risk preferences may moderate the relationship between tax penalties with tax compliance and understanding required on tax laws with tax compliance , The sample used in this study as many as 97 individual taxpayers registered in KPP Padang Satu consists of taxpayers experts, entrepreneurs and employees with the sample collection technique is the method of convenience sampling. Analysis of the data used is Moderated Regression Analysis.

            The results of this study indicate that the tax penalties and understanding of taxpayers on tax regulations positive and significant impact on tax compliance, but both moderating variables, the financial condition of the taxpayer and risk preferences can not moderate the relationship between tax penalties with taxpayer compliance as well as the relationship between understanding the taxpayer on tax laws to tax compliance.

           

Keywords :penalties, understanding, financial condition, risk preference, tax compliance