Determinan Terhadap Kepatuhan Wajib Pajak Melalui Sanksi Sebagai Pemoderasi

Motor vehicle tax is a regional collected by the government, more taxes will improve infrastructure improvements for welfare of people in Indonesia. Taxpayer compliance greatly affects revenue. The purpose this study was to show effect knowledge, service quality, and socialization on taxpayer with sanctions as moderation. This research uses quantitative methods. number samples 100 respondents slovin formula who are taxpayers registered at Kendal Samsat. sampling technique accidental sampling. Primary data used distributing questionnaires. test results can be concluded that variable quality has an compliance, but no compliance. also proves able moderate relationship between knowledge while do not compliance.
 
 Keywords: Knowledge, Service Quality, Tax Dissemination, Sanctions, Compliance.