Risk Preference Moderate the Effect of Tax Sanctions and Service Quality on Taxpayers Compliance

Abstract

This study aims to determine the effect of tax sanctions and service quality on
individual taxpayer compliance moderated by the moderating variable. The
research location is at the Kantor Pelayanan Pajak Pratama Gianyar. The
number of samples is 100 people determined by using purposive sampling
method. Data was collected through the questionnaire method. The data
analysis technique used is Moderated Regression Analysis. Research shows
results include tax sanctions have a positive effect on WPOP compliance,
service quality has no effect on WPOP compliance, risk preferences weaken the
positive effect of tax sanctions on WPOP compliance, and risk preferences do
not moderate the positive effect of service quality on compliance WPOP.