ANALYSIS OF FACTORS INFLUENCING LEVELS OF TAXPAYER COMPLIANCE WITH ACCOUNT REPRESENTATIVE PROFESSIONALISM AS A MODERATING VARIABLE

Abstract

This study aims to examines the impact of tax knowledge and sanctions on taxpayer compliance, with account representative professionalism serving as a moderating variable. A quantitative approach is employed in this research, and primary data is utilized for analysis.  The study was conducted at the Jakarta Duren Sawit Primary Tax Service Office, using a sample of individual taxpayers who received questionnaires directly from the office. The total number of questionnaires distributed was 60. This study utilized a questionnaire as a data collection technique containing questions aimed to gather information on the variables of interest. The study employed various data analysis techniques such as descriptive statistical analysis, data quality test, classical assumption test, MRA test, and hypothesis testing. The findings indicate that Understanding Taxation and Tax Sanctions have only a partial effect on Taxpayer Compliance. The moderation results provide further insights. Account Representative Professionalism strengthens the effect of Tax Understanding on Taxpayer Compliance and Account Representative Professionalism weakens the effect of Tax Sanctions on Taxpayer Compliance.