The Influence of Financial Conditions on Taxpayer Compliance with Tax Socialization and Tax Awareness as Moderating Variables

ABSTRACT: This researchaims to obtainempiricalevidence of the moderation of contingencyfactors(taxsocialization) and contingencyfactors (taxawareness) on the influence of financial conditions on taxpayercompliance. This researchwasconducted at the PratamaTax Service Office (KPP) in North Badung and KPPPratama South Badung as well as at the Taxpayer’saddress. The population in thisstudyis allindividualtaxpayerswhoreported SPT in Badung Regency covering the working areas of South Badung KPP andNorth Badung KPP in 2020, totaling 30,182. In determining the sample size, researchersused theSlovincalculationmethodwith an accuracy rate of 95% and an acceptable error rate of 5%. The sample size foreach KPP isdeterminedproportionally, thatis, sampling takesintoaccount the elements and categoriessothateachKPP isrepresented. Taxsocializationstrengthens the influence of financial conditions on individualtaxpayercompliance. The increasingfrequency of taxsocializationwill have an impact on strengthening the influence offinancial conditions to increase the level of compliance of individualtaxpayers. Taxawarenessdoes notstrengthen the influence of financial conditions on individualtaxpayer compliance.

KEYWORDS :taxsocialization, taxawareness, financial conditions, taxpayer compliance