This research was conducted to examine and determine the factors that influence taxpayer compliance with risk preference as a moderating variable. The independent variable used in this study is understanding of taxation regulations, tax sanctions, and tax rates. The population in this study was 1,613,317 taxpayers registered at SAMSAT Bekasi City. Sampling was done using the Accidental Sampling method on taxpayers registered at SAMSAT Bekasi City which produced 99 samples. The data analysis technique used is Structural Equation Modeling (SEM) using the Partial Least Square application with a significance level of 5%. The results of this study indicate that understanding of tax regulations, tax sanctions, and tax rates has a significant effect on the level of compliance of taxpayers, risk preference does not significantly influence the relationship between understanding of tax regulations on tax compliance levels and risk preference has a significant effect on the relationship between tax sanctions with taxpayer compliance level.
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To cite this article: Saragih, T.R., Aswar, K. (2019). The Influencing Factors of Taxpayer Compliance: Risk Preferences as A Moderating Variable, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (4): 269-278
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