Effect of Taxation Knowledge, Fiscus Service, and Tax Sanctions on Tax Obligation Compliance with Tax Amnesty as Moderated Variables

The purpose of this study was to determine the effect of tax knowledge, fiscus service, and tax sanctions on taxpayer compliance with tax amnesty as a moderating variable. This research was conducted at the North Badung Pratama Tax Service Office. The population is 65,550 taxpayers. The sample in this study used Convenience Sampling with the Slovin formula approach so that the number of studies numbered 100 people. The data analysis technique used is the MRA (Moderated Regression Analysis) analysis. The results showed that the knowledge of taxpayers had a positive and significant effect on taxpayer compliance. The fiscus service has a positive and significant impact on tax compliance. Sanctions have a positive and significant effect on taxpayer compliance. Tax amnesty reinforces the influence of taxpayer knowledge on taxpayer compliance. Tax amnesty strengthens the influence of the fiscus service on taxpayer compliance. Tax amnesty reinforces the effect of tax sanctions on tax compliance.