THE EFFECT OF TAX AUDI, TAX KNOWLEDGE AND FISCAL SERVICESON TAXPAYER COMPLIANCE ACCORDING TO THE RISK PREFERENCES AS A MODERATION VARIABLE (An Empirical Study at Kantor Pelayanan Pajak (KPP) Pratama Surabaya Mulyorejo in 2015-2020)

The problem of this quantitative study is the under-rated taxpayer compliance according to the Strategic Plan targeted by the Ministry of Finance in 2015-2019 which indicates that there is a low level of taxpayer compliance in Indonesia. This study aims to examine the effect of tax audit, tax knowledge and fiscal services on taxpayer compliance moderated by the risk preferences. The population of this study is the individual taxpayers registered at Kantor Pelayanan Pajak (KPP) Pratama Surabaya Mulyorejo. By adhering the concept of random sampling concentrated on accidental sampling method, the writer obtained 87 taxpayers as the respondents. The instrument applied in this study was a questionnaire using the likert scale measurement technique. The Generalized Structured Component Analysis (GeSCA) program or component-based structural equation model was used as the technique of data analysis. As the findings revealed, 1) the values of Critical Ratio for tax audit and fiscal services on taxpayer compliance are respectively 3.11 and 5.16 (CR ≥ 1.96), 2) the values of Critical Ratio for tax knowledge and risk preferences on taxpayer compliance are respectively 1.73 and 1.44 (CR ≤ 1.96), 3) the values of Critical Ratio for tax audit moderation and fiscal services are respectively 2.90 and 5.58 (CR ≥ 1.96), 4) the value of Critical Ratio for tax knowledge moderation is 1.71 (CR ≤ 1.96). This study is contributed to acknowledge that there is a significant effect of tax audit and fiscal service variables on taxpayer compliance while there is no effect of tax knowledge and risk preference variables on taxpayer compliance. The risk preferences itself is able to moderate the variable of tax audit and fiscal services on taxpayer compliance, but it cannot moderate the variable of tax knowledge on taxpayer compliance registered at Kantor Pelayanan Pajak (KPP) Pratama Surabaya Mulyorejo.