PENGARUH PENGETAHUAN PERPAJAKAN DAN KUALITAS PELAYANAN PAJAK TERHADAP PERILAKU MEMBAYAR PAJAK PBB-P2 DI KABUPATEN GRESIK DENGAN TAX MORALE SEBAGAI VARIABEL MODERASI
DOI:
https://doi.org/10.23969/jp.v11i03.61203Keywords:
Tax Knowledge; Quality of Tax Services; Tax morale; Tax Paying Behavior; PBB-P2Abstract
The behavior of paying Rural and Urban Land and Building Tax (PBB-P2) is an important issue because regional tax revenue is strongly influenced by taxpayer awareness and compliance in fulfilling their tax obligations. This study aims to analyze the influence of tax knowledge and the quality of tax services on PBB-P2 tax payment behavior in Gresik Regency, with tax morale as a moderating variable. This study employed an explanatory quantitative approach with a causal, cross-sectional research design. The population comprised 828,325 registered PBB-P2 taxpayers in Gresik Regency, with a sample of 130 respondents determined through accidental sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the aid of SmartPLS 3 software. The results indicate that tax knowledge has a positive and significant effect on PBB-P2 tax payment behavior (coefficient 0.457; p = 0.000). The quality of tax services also has a positive and significant effect (coefficient 0.319; p = 0.006). Tax morale does not moderate the effect of tax knowledge on tax payment behavior (p = 0.467), but significantly weakens the effect of tax service quality on tax payment behavior (coefficient -0.131; p = 0.048). The R-Square value of 0.650 indicates that the research model explains 65% of the variation in tax payment behavior. This study confirms that improving tax knowledge and the quality of tax services are key factors in encouraging PBB-P2 tax payment behavior in Gresik Regency.
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