PERAN SOSIALISASI PERPAJAKAN MEMODERASI PENGARUH SANKSI ADMINISTRASI, MODERNISASI SISTEM DAN PENERAPAN E-FILING TERHADAP KEPATUHAN FORMAL WAJIB PAJAK PADA KPP MADYA SEMARANG

Abstract

KPP Madya Semarang was the site of this study, and the data used to pick the objects was that there are still taxpayers who have not filed their annual tax returns for the 2018–2023 tax year. This delay may be a sign of widespread noncompliance with tax laws. Additional issues, like more frequent tax audits or tax law enforcement, may result from this. This study's goal is to examine how tax socialization functions as a moderator of the effects of tax administration sanctions, system modernization, and e-filing on taxpayers' formal compliance at KPP Madya Semarang. 135 respondents, or KPP Madya Semarang taxpayers, who represented the complete population—that is, all KPP Madya Semarang taxpayers—made up the research sample. Purposive sampling, which is a selection approach based on consideration, is used in this instance to select taxpayers who have not filed their annual tax returns during the reporting period and who have applied for an extension of the deadline. Multiple linear regression with moderation variables is the method used by the analysis tool.According to the findings, socialization, e-filing, and administrative punishments all have an impact on taxpayers' formal compliance. Additionally, modernity of the administrative system has little effect on taxpayers' formal compliance, and tax socialization has no moderating effect on this effect.