The Effect of Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance of Personal Persons with Religiusity as Moderation

This study aims to determine the effect of taxpayer awareness, tax sanctions and religiosity ontaxpayer compliance. The population in this study were all individual taxpayers in the city ofGresik, sampling using random sampling method, and the number of samples as many as 100respondents. The results of hypothesis testing in this study indicate that taxpayer awareness, taxsanctions and religiosity have a significant effect on taxpayer compliance, while the interactionbetween religiosityand taxpayer awareness and tax sanctions hasno significant effect ontaxpayercompliance