ANALYSIS THE IMPLEMENTATION OF GOVERNMENT’S INNOVATION PROGRAM AND OTHER SUPPORTING FACTORS IN INCREASING TAX COMPLIANCE MODERATED BY TAX AWARENESS

Abstract

The problem of tax compliance is a major problem in increasing revenue by the government in North Sumatra, especially in the Medan Region. Since the government launched the tax amnesty program, taxpayer compliance is still an interesting topic for research. This study aims to test whether Tax Amnesty, Fiscal Service, Tax Sanction, and Tax Awareness have a positive and significant effect on taxpayer compliance. Researchers used Google Forms to distribute questionnaires to respondents who live in Medan. The sample obtained in this study were 131 respondents from a total sample of at least 125 respondents. Statistical analysis used in this study is Multiple Linear Regression with the help of SPSS 25. The findings of this study indicate that tax amnesty positively and significantly affects tax compliance while fiscal service and tax sanctions do not affect taxpayer compliance in the city of Medan and taxpayer awareness does not. moderating the relationship between tax amnesty, fiscal service and tax sanctions to improve taxpayer compliance. In other words, tax compliance does not automatically increase after being moderated by taxpayer awareness. The limitation of this study is the limited sample area in Medan, and not all factors that influence taxpayer compliance are evaluated in this study.