THE INFLUENCE OF TAX SANCTIONS, SERVICE QUALITY AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE WITH TAXPAYER SATISFACTION AS A MODERATING VARIABLE (SURVEY OF INDIVIDUAL TAXPAYERS, EMPLOYEES OF PRIVATE COMPANIES) IN GORONTALO PROVINCE

Abstract

The objectives of this research are To find out whether the tax sanctions, quality of tax services, and tax awareness have an effect on individual taxpayer compliance, and Is taxpayer satisfaction able to moderate the influence of tax sanctions, quality of tax services, and tax awareness on individual taxpayer compliance This research uses a quantitative approach, with research hypothesis testing carried out using a Structural Equation Modeling (SEM) PLS-based approach. The research results show that 1. Tax sanctions do not have a significant effect on individual taxpayer compliance . 2. Service quality does not have a significant effect on individual taxpayer compliance. 3. Taxpayer awareness does not have a significant effect on individual taxpayer compliance. 4. Taxpayer satisfaction is unable to moderate the effect of tax sanctions on individual taxpayer compliance. 5. Taxpayer satisfaction is unable to moderate the influence of service quality on individual taxpayer compliance