ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI UNTUK MEMBAYAR PAJAK DENGAN KONDISI KEUANGAN DAN PREFERENSI RISIKO WAJIB PAJAK SEBAGAI VARIABEL MODERATING
Abstract: This research aims
to analyze the factors that infuence the compliance of individual taxpayers to
pay taxes. This is a replication from Alabede’s research in 2011 in Nigeria,
but one variable is added in this research. We add taxpayer’s knowledge about tax
laws as an independent variable. This research is also use financial condition
and risk preferences of taxpayers as
moderating variable. Data were collected by survei to taxpayers listed
in the Primary Tax Office Candisari Semarang. Statistical tests were perfomed
using Moderating test of regression. Statistic program in this research used
SPSS 19. The results of this research indicated that the perception of
taxpayers on tax service quality and taxpayers knowledge of tax laws have
positive effect on taxpayers compliance. Financial condition and risk
preferences of taxpayers also have role as
pure moderator which strengthen
or weaken the relationship between the dependent variable with the independent
variables. Implication of this research showed that taxpayer’s compliance in
Indonesia was low. Socialization was needed to increase the taxpayer’s
compliance. The socilization can be done through advertising on television,
radio and newspaper. Direktorat Jenderal Pajak also need to regularly hold
events that educated and entertain the taxpayer to have the willingness to pay
their taxes.
Penulis: Murni Julianti,
Zulaikha
Kode Jurnal: jpakuntansidd141055
