The Influence of Tax Collection and Tax Audit on Taxpayer Compliance with Tax Sanctions as a Moderating Variable in Padang City

Abstract

This study aims to determine the effect of tax collection and tax audits on taxpayer compliance with tax sanctions as a moderating variable. The research data used in this study is primary data obtained by distributing questionnaires directly to respondents, namely taxpayers registered in Padang City. The sample used in this study was 100 respondents with random sampling technique. The data in this study were analyzed using multiple linear analysis techniques and moderation regression analysis. The results showed that partial tax collection had no significant effect on taxpayer compliance. Meanwhile, tax audits partially have a positive and significant effect on taxpayer compliance. Tax collection moderated by tax sanctions has no significant effect on taxpayer compliance, tax audits moderated by tax sanctions have no significant effect on taxpayer compliance.