PENGARUH KUALITAS PELAYANAN FISKUS, SANKSI PAJAK, TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI NON KARYAWAN : KONDISI KEUANGAN DAN PENGETAHUAN WAJIB PAJAK SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA WPOP NON KARYAWAN DI WILAYAH KPP PRATAMA BENGKALIS)

Abstract

The population in this study are the personal taxpayer which are listed on KPP
Pratama Bengkalis and have a business and freelancer. The sampling technique
used purposive sampling method which resulted 100 respondents.The data was
analyzed used multiple linear regression analysis with Statistical Package for Social
Science (SPSS) software program. The results showed that the tax service quality
and tax penalties have a positive effect on taxpayer compliance. The study also
found that financial condition weaken the effect of tax service quality and tax
penalties on taxpayer compliance. While knowledge does not moderate the effect of
tax service quality and tax penalties on taxpayer compliance.