INDIVIDUAL TAXPAYERS COMPLIANCE VIEWED FROM SOCIALISATION TAXATION AND TAX AUTHORITY SERVICE ENVIRONMENT AS A MODERATION

Abstract

This study aimed to examine the effects of tax socialization and tax authority services on individual taxpayer compliance with environment as a moderation. The sample in this study are individual taxpayers who perform in Tax Service Office (TSO) Major Pratama West Semarang. A sampling method was used by accidental sampling. The analysis technique is used by multiple regression with moderating variable. The research showed that the socialization of tax and tax authority services have positive effect on tax compliance. The environments moderate the socializing influence of tax and service tax authorities on taxpayer compliance.

Keywords: tax socialisation, tax authorities services, environment, taxpayer compliance.