PENGARUH PEMAHAMAN PERATURAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING (Studi Empiris terhadap Wajib Pajak Orang Pribadi Di KPP Pratama Padang Satu)

Abstract

This study aims to examine the effect on the understanding of tax law on individual tax payer’s compliance, and also examine how risk preferences which act as a moderating variable affect on the relationship of tax law understanding toward tax payer’s compliance.

This study carried on tax payer’s who have listed in KPP Pratama Padang Satu. The sampling method used in this study is convinience sampling, and the total of the sample is 100 respondent. The data used in this study are primary data that collected by questionnaires which have contained respondent’s answer. The data analysis using multiple linear regression by SPSS.

The result of this study showed that the understanding of tax law and risk preferences have an effect on individual tax payer’s complience. The risk preference as a moderating variable also has an effect between the relationship on  the understanding of tax law on individualtax payer’s compliance.

 

Keyword:        The understanding of tax law, risk preferences, tax payer’s compliance.