Factors That Affect Taxpayer Compliance with Tax Amnesty as a Moderating Variable on Taxpayers Registered at KPP Pratama Tebing Tinggi

This study aims to examine the variable Influence of Taxpayer Understanding, Tax Sanctions, Tax Amendment, and Modernization of the Tax Administration System Against Taxpayer Compliance with Tax Amanesty as a Moderating Variable on Taxpayers Registered in KPP Pratt Tebing Tinggi. The population of this research is individual taxpayers registered in Tebing Tinggi Tax Office. Sampling using the method of accidential sampling, with a total sample of 100 respondents. The data obtained were analyzed using multiple linear regression analysis, data normality test, multicollinearity test, suitability test, partial test (t-test), partial test (F-test), heterokedasticity and determination test, and moderation test with Residual test approach. The results showed that the understanding of taxpayers, tax sanctions, tax justice, and modernization of the tax system simultaneously had a significant effect on taxpayer compliance. Simultaneously, Tax Amnesty is not a moderating variable, Taxpayer Understanding, Tax Sanctions, Tax Justice and Tax System Modernization towards Taxpayer Compliance. Taxpayer Understanding has a significant positive effect on Taxpayer Compliance, partially Tax Amnesty is not a moderating variable on Taxpayer Understanding on Taxpayer Compliance. Taxpayer Compliance variable. Tax sanctions have a positive and significant effect on taxpayer compliance. Partially Tax Amnesty is not a moderating variable Tax Sanction variable against Taxpayer Compliance variable. Tax Justice has positive and insignificant effect on taxpayer compliance. partially Tax Amnesty is not a moderating variable Tax Justice variable against the variable Taxpayer Compliance. Modernization of the Tax System has a positive and insignificant effect on taxpayer compliance. partially the Tax Amnesty is not a moderating variable moderating the Taxation System variable against the Taxpayer Compliance variable.