The Effect of Complexity and Knowledge of Tax on Corporate Taxpayer Compliance with Compliance Costs as Intervening Variables

This study aims to find empirical evidence that there is an effect of complexity and knowledge of taxation on compliance costs, that there is an effect of compliance costs on corporate taxpayer compliance, that there is an effect of complexity and knowledge of taxation on corporate taxpayer compliance. , and that there is an effect of compliance costs in mediating the effect of complexity and knowledge. tax on corporate taxpayer compliance. Data collection in this study was carried out using questionnaires which were distributed to corporate taxpayers registered at the KPP of large taxpayers in Jakarta. The hypothesis in this study was tested using partial least squares analysis with the help of Smart PLS software version 4.0. The results of this study indicate that tax complexity and knowledge affect compliance costs. Compliance costs have a significant negative effect on corporate taxpayer compliance, while tax complexity and knowledge have a negative effect on corporate taxpayer compliance. In addition, compliance costs can mediate the effect of tax complexity on taxpayer compliance. Compliance costs can also mediate the influence of tax knowledge on corporate taxpayer compliance in Jakarta