TY - JOUR AU - Rahmat, Muhammad Faisal PY - 2021/04/21 Y2 - 2024/03/29 TI - The Influence of Taxpayer Knowledge and Tax Socialization on Taxpayer Compliance with the Firmness of Tax Sanctions as Moderation Variables JF - Point of View Research Accounting and Auditing JA - POVRAA VL - 2 IS - 2 SE - Articles DO - 10.47090/povraa.v2i2.125 UR - https://www.journal.accountingpointofview.id/index.php/povraa/article/view/125 SP - 129-143 AB - This study analyzes and examines the effect of taxpayer knowledge and tax socialization on taxpayer compliance. The effect of taxpayer knowledge and taxation socialization on taxpayer compliance if the strictness of tax sanctions moderates it. This research was conducted at KPP Pratama South Makassar, and this data was collected by distributing questionnaires online to registered taxpayers. The data source used in this research is primary data. The analysis method uses multiple linear regression with the help of the SPSS 21 program. This study indicates that taxpayer knowledge and taxation socialization have a positive and significant effect on taxpayer compliance. Furthermore, the firmness of tax sanctions strengthens the relationship between taxpayer knowledge and taxpayer compliance; and the firmness of tax sanctions strengthens the relationship between socialization and taxpayer compliance. ER -