PENGARUH KUALITAS PELAYANAN, SOSIALISASI, SANKSI PERPAJAKAN, DAN LINGKUNGAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PROFESIONALISME ACCOUNT REPRESENTATIVE SEBAGAI VARIABEL MODERATING PADA KANTOR PELAYANAN PAJAK MADYA PEKANBARU

Abstract

The objective of the research was to reveal and to analyze the influence of
service quality, socialization, taxation sanction, and environment on taxpayers’
compliance directly and through account representative professionalism as moderating
variable which could strengthen and weaken taxpayers’ compliance.
Primary data were gathered by using questionnaires as a mean to prove the result. The
subjects were 1023 Personal Taxpayers registered in Madya Tax Service Office,
Pekanbaru, and 91 of them were used as the samples, taken by using purposive
sampling technique. The data were analyzed by using Structural Equation Modeling
(SEM) and Smart PLS (Partial Least Square) software program.
The result of the research showed that the variables of service quality, socialization,
and taxation sanction had positive and significant correlation with taxpayers’
compliance, while the variable of environment did not. It could be concluded that the
increase in the implementation of service quality, socialization, and taxation sanction
would increase taxpayers’ compliance at the Madya Tax Service Office in Pekanbaru,
but in the variable of environment this condition would not occur. The result of the
research, using moderating variable, showed that there was positive and significant
correlation of account representative professionalism in moderating the influence of
socialization and taxation sanction on taxpayers’ compliance which indicated that there
was the increase in the implementation of account representative professionalism in
moderating the influence of socialism and taxation sanction on the increase in
taxpayers’ compliance. For the variables of service quality and environment, account
representative professionalism did not moderate the influence of service quality and
environment on taxpayers’ compliance which indicated that the increase in the
implementation of account representative professionalism did not moderate the
influence of service quality and environment on the increase in taxpayers’ compliance