Impact of Understanding Tax Regulations, Fiscus Service Quality, and Tax Sanctions on Taxpayer Compliance Moderated by Risk Preference

The purpose of the study was to examine the understanding of tax regulations, the quality of fiscal services, and tax sanctions on individual taxpayer compliance, as well as risk preferences that act as moderating variables, will be examined in this study. Primary data was used in this study through a survey using a questionnaire. Primary data consists of respondents’ responses from external sources through filling out questionnaires. This study aims to comprehed tax regulation, the quality of service provided by tax authorities, tax penalties, and risk preferences at the Ciayumajakuning Tax Office. The population for this study consists of 1,054,320. The sample size calculation method used in this study is the total number of samples by using the sample size calculator function available on the www.raosoft.com website, yielding a total of 271 individuals. The partial least square (PLS) data analysis technique uses the software smartPLS version 4 to apply the Structural Equation Model (SEM) based on component or variation data. Although risk preferences have no effect on taxpayer compliance, understanding tax regulations, the quality of tax authorities’ services and tax sanctions affect tax compliance