Moderation Tax Incentive on the Effect of Tax Service Quality and Tax Knowledge on Taxpayer Compliance

This study aims to obtain empirical evidence regarding the effect oftax service quality and tax knowledge on taxpayer compliance, moderating tax incentives on the effect of tax service quality on taxpayer compliance and moderating tax incentives on the effect of tax knowledge on taxpayer compliance. The population in this study are corporate taxpayers registered at the KPP Pratama Denpasar Timur. The data used is primary data collected through survey techniques using a questionnaire. The data analysis technique used is moderation regression analysis (MRA). Determination of the sample is done by non-probability method with simple random sampling technique.This study analyzed the primary data questionnaire from 100 respondents' answers. Based on the regression analysis, the results of descriptive statistics were obtained with the mean of each variable approaching the maximum value. The variable of tax service quality (X1) with a mean of 5.44, tax knowledge (X2) with a mean of 5.45, tax incentives (Z) with a mean of 5.59, and taxpayer compliance with a mean of 5.51. It can be concluded that the Tax service quality affects taxpayer compliance, tax knowledge affects taxpayer compliance, tax incentives strengthens the effect of tax service quality on taxpayer compliance and tax incentives strengthens the effect of tax knowledge on taxpayer compliance. Keywords:service quality, knowledge, incentives, compliance DOI: 10.7176/RJFA/13-4-04 Publication date: February 28th 202