PERSEPSI SANKSI PAJAK, KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RESIKO SEBAGAI VARIABEL MODERASI (Studi Empiris pada UMKM di Kota Batu)

This study aims to analyze tax sanctions, service quality of taxpayer compliance with risk preference as a moderating variable in MSMEs in Batu City. This study uses primary data that is information obtained directly from respondents by using questionnaires. The method of research analysis used is regression analysis. Based on the results of this study note that the tax sanction does not affect taxpayer compliance in Batu, taxpayers in Batu Town tend to understand and observe other taxpayers without studying directly. Quality of service affect taxpayer compliance, facilities provided by the government is able to make taxpayers feel easier in paying taxes. Risk preferences are also able to moderate tax sanctions and service quality to taxpayer compliance. The existence of other conditions on the taxpayer is able to influence the taxpayer to choose paying tax obediently or not