Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak UMKM dengan Digitalisasi Layanan Perpajakan sebagai Variabel Moderasi pada KPP Pratama Medan Belawan

Abstract

The purpose of this study was to determine the effect of taxpayer awareness, tax socialization, tax collection, Account Representative supervision and tax audits on mediun, small enterprises (MSE) taxpayer compliance at KPP Pratama Medan Belawan. In addition, this research also examines whether digitalization of services can be used as a moderating variable in this study. This type of research is causal associative research. The sample used in this study is a respondent from 100 MSME taxpayers who are registered actively at KPP Pratama Medan Belawan. The number of research samples used was determined by Slovin calculations. While the analysis technique used in this study uses structural equation analysis (SEM) with the help of the SmartPLS application. The results of the study show that (1) Taxpayer awareness has a positive and significant effect on tax compliance, (2) tax socialization has no effect on tax compliance, (3) tax collection have a positive and significant effect on tax compliance, (4) Account supervision Representative has no effect on tax compliance, (5) tax audit has a positive and significant effect on tax compliance (6) digitization of tax services has a significant effect in moderating the influence of taxpayer awareness and tax audit on tax compliance, (7) digitization of tax services does not significant effect in moderating the influence of tax socialization, tax collection and Account Representative supervision of tax compliance.