PENGARUH PENGETAHUAN PERPAJAKAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB ORANG PRIBADI DALAM PELAPORAN SPT TAHUNAN DENGAN KUALITAS PELAYANAN PAJAK SEBAGAI VAIRABEL MODERATING (STUDI KASUS DI KPP PRATAMA SUKABUMI)

This research aims to determine the effect of tax knowledge and tax sanctions on
taxpayer compliance with tax service quality as a moderating variable. The
independent variables studied are taxpayers' tax knowledge (X1), tax sanctions
(X2), with the dependent variables used as individual taxpayer compliance in
reporting annual tax returns (Y) and tax service quality as a moderating variable
(Z). This study took a sample of individual taxpayers registered at KPP Sukabumi
who were taken randomly. The number of samples taken was 100 people. This type
of research uses quantitative research. The type of method used in selecting the
sample in this research is a non-random method (non-probability sampling) with a
convenience sampling technique or a sample chosen with convenience in mind. The
results of this study are that knowledge of taxation and tax sanctions each have an
effect on taxpayer compliance. Service quality is able to moderate the influence of
tax knowledge on taxpayer compliance and the influence of tax sanctions on
taxpayer compliance.

Keywords: knowledge of taxation of taxpayers, tax sanctions, quality of tax
services, taxpayer compliance