The Effect of Tax Socialization on the Individual Taxpayer Compliance with Taxation Knowledge as Intervening Variable

ABSTRACT : The purpose of this study is to examine and obtain empirical evidence of the effect of taxation socialization on individual taxpayer compliance with taxation knowledge as an intervening variable. This research was conducted at the East Denpasar Pratama Tax Office. The sample selection in this study uses convenience sampling techniques of 100 individual taxpayers. Data analysis technique used is path analysis. Based on the results of the study showed that the taxation socialization variable had a positive and significant effect on taxation knowledge, and taxation socialization had a positive and significant effect on the compliance of the individual taxpayers with taxation knowledge as an intervening variable.
KEYWORDS: taxation-socialization, taxation knowledge, taxpayer compliance