The Influence of Knowledge and Quality of Tax Services Taxation on Taxpayer Compliance With Taxpayer Awareness as an Intervening Variable

This study is used to examine the effect of tax knowledge and the quality of tax services on taxpayer compliance by using taxpayer awareness as an intervening variable. Tax knowledge variables, tax service quality, and taxpayer awareness are used to measure taxpayer compliance at the Gresik Primary Tax Service Office. The population in this study were all taxpayers domiciled in Gresik city. Sampling this study using random sampling technique and the number of samples tested in this study were 60 respondents. The data source used in this study is primary data derived from distributing questionnaires. Testing using (Structural Equation Model) SEM-PLS. The results showed that tax knowledge affects taxpayer compliance. Taxpayer awareness affects taxpayer compliance. However, the quality of tax services has no effect on taxpayer compliance. The intervening test results show that tax knowledge affects taxpayer awareness. Taxpayer awareness can mediate the relationship between tax knowledge and taxpayer compliance, but the quality of tax services cannot mediate the relationship between tax knowledge and taxpayer compliance.