THE INFLUENCE OF TAXPAYER AWARENESS AND TAX KNOWLEDGE ON TAXPAYER COMPLIANCE IN THE JABODETABEK AREA, WITH FINANCIAL EXPERTISE AS A MODERATION VARIABLE

Abstract

The purpose of this study is to determine how taxpayer awareness and taxation knowledge and financial expertise as moderation variables can affect individual taxpayer compliance in the Jabodetabek area. This study used quantitative methods by distributing questionnaires to 124 respondents. The study was tested using SmartPLS 4.0, and multiple linear regression analysis was used for sampling. The study found that taxpayer awareness positively and significantly affects taxpayer compliance; tax knowledge affects taxpayer compliance positively and significantly; financial expertise weakens the influence of taxpayer awareness on taxpayer compliance; and financial expertise weakens the influence of tax knowledge on taxpayer compliance.