Research Paper
Year: 2020 | Month: September | Volume: 7 | Issue: 9 | Pages: 294-302
The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance at the Tax Office (KPP) Pratama, Medan Timur through Tax Awareness as an Intervening Variable
Yerry Handoko1, Nagian Toni2, Enda Noviyanti Simorangkir3
1,2,3Universitas Prima Indonesia
Corresponding Author: Nagian Toni
ABSTRACT
This study aims to determine the extent of the effect of tax knowledge and tax sanctions on taxpayer compliance at the Tax Office (KPP) Pratama, Medan Timur through tax awareness as an intervening variable. The samples were determined using the Issac and Micheal sample methods. The data source in this study is primary data in the form of questionnaires. The data analysis model of this research is in the form of path analysis to determine direct and indirect effects. Hypothesis testing in this study used the sobel test. The results of this study indicate that tax knowledge and tax sanctions have an effect on tax awareness. Tax knowledge has no effect on taxpayer compliance. Tax sanctions and tax awareness effect taxpayer compliance. Tax knowledge has a negative effect on taxpayer compliance through tax awareness as an intervening variable and tax sanctions have an effect on taxpayer compliance through tax awareness as an intervening variable.
Keywords: Tax Knowledge, Tax Sanctions, Tax Awareness, Taxpayer Compliance
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