Knowledge of Taxation as a Moderation of the Effects of Tax Sanctions and Fiscal Services on Restaurant Taxpayer Compliance

ABSTRACT: This study aims to empirically examine the effect of tax sanctions and tax authorities on restauranttaxpayer compliance which is moderated by taxation knowledge. This research was conducted in Kab. Gianyarwith restaurant taxpayers as research respondents. The study population was 100 taxpayers in 2019. Sampleswere obtained using the method of accidental sampling, with the Moderated Regression Analysis (MRA)approach. The test results show that tax sanctions have a negative effect on restaurant taxpayer compliance,while the tax authorities have a positive effect on restaurant taxpayer compliance. Knowledge of taxationstrengthens the relationship of the effect of tax sanctions on restaurant taxpayer compliance, but weakens therelationship of the influence of tax authorities on restaurant taxpayer compliance.

Keywords: Tax Sanctions; Fiscus Services; Taxation Knowledge; Taxpayer Compliance.