The Effect of Tax Socialization and Tax Service Quality on Taxpayer Compliance with Tax Knowledge Asintervening Variables

Yohanes Cores Seralurin; Julian Toyang Kbarek; Victor Pattiasina

Yohanes Cores Seralurin Universitas Cenderawasih, Papua, Indonesia
Julian Toyang Kbarek Universitas Cenderawasih, Papua, Indonesia
Victor Pattiasina University of Yapis Papua, Indonesia

Keywords: Tax Socialization, Tax Service Quality, Taxpayer Compliance, Tax Knowledge

Abstract

This study aims to analyze the effect of taxation socialization and tax service quality on taxpayer compliance with tax knowledge as variable intervening. Case study on individual taxpayers at KPP Pratama Papua, Jayapura City.This research was conducted at the KPP Pratama Papua office in Jayapura City. It was collecting data in this study using a questionnaire distributed to individual taxpayers registered at the KPP Pratama Jayapura City. The sampling technique used in this research is purposive sampling. The number of research samples taken as many as 99 respondents. Data analysis technique using Partial Least Square (PLS) using Smart software PLS 3.0.Based on the research results using Smart PLS as a test tool, it shows that the tax socialization variable has a significant direct effect on tax knowledge. The variable of tax service quality has no significant immediate impact on tax knowledge. The tax socialization variable has no significant direct impact on taxpayer compliance. The variable of tax service quality has a substantial direct effect on taxpayer compliance. The tax knowledge variable is having a significant impact on taxpayer compliance. The variable of taxation socialization affects taxpayer compliance through knowledge of taxation as avariable intervening. The variable of tax service quality affects taxpayer compliance through knowledge of taxation as variable intervening.

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