Pengaruh Tarif Pajak, Mekanisme Pembayaran Pajak, Dan Kesadaran Membayar Pajak Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Pajak Sebagai Variabel Moderating (Studi Pada Wajib Pajak UMKM Di Kelurahan Tondo)

Sri Erliani Wahyuningsih, C 301 18 034. "The Influence of Tax Rates, Tax Payment
Mechanisms, and Tax Awareness on Taxpayer Compliance with Tax Sanctions as
Moderating Variables (Study on Micro Small and Medium Enterprises Taxpayers in
Tondo Village)." Was guided Ni Made Suwitri Parwati and Tenripada.
This study aims to examine and analyze the effect of tax rates, tax payment
mechanisms, and awareness of paying taxes on taxpayer compliance with tax
sanctions as a moderating variable. The population in this study were 93 taxpayers.
Determination of the sample using simple random sampling technique so that a
sample of 88 taxpayers can be drawn. Data collection using a questionnaire given to
taxpayers in Tondo Village. Data analysis was carried out in three stages, namely
testing the outer model, testing the inner model, and testing the hypothesis. The data
collected was processed using the WarpPLS version 7 software program. The results
showed that tax rates, tax payment mechanisms, and awareness of paying taxes had a
positive and significant effect partially on taxpayer compliance, tax sanctions
strengthened the effect of tax rates on taxpayer compliance, and tax sanctions
strengthen the effect of tax payment mechanisms on taxpayer compliance, but tax
sanctions do not strengthen the effect of paying tax awareness on taxpayer
compliance.
Keywords : Tax Rates, Tax Payment Mechanism, Tax Awareness, Tax Sanctions