The Role of Tax Officer Credibility Perception in Mediating Knowledge on Taxpayers' Tax Payment Decisions In Sampali Village, Percut Sei Tuan District
Keywords:
Tax Knowledge, Tax Officer Credibility Perception, Tax Payment Decision, Taxpayer ComplianceAbstract
This study aims to analyze the influence of tax knowledge on the decision to pay taxes with the perception of the credibility of tax officers as a mediating variable in taxpayers in Sampali Village, Percut Sei Tuan District. The background of this research is based on the still low level of taxpayer compliance even though tax socialization and education have been carried out. The factor of tax knowledge and trust in the credibility of tax officers is seen as playing an important role in encouraging taxpayers' decisions to pay taxes voluntarily. This study uses a quantitative approach with a sample of 85 individual taxpayer respondents determined through the Slovin formula. Primary data was obtained through the distribution of questionnaires and analyzed using the Partial Least Squares (PLS) method with the help of SmartPLS 4.0 software. The results showed that tax knowledge had a positive and significant effect on the decision to pay taxes (t-statistic = 9.069; p < 0.05). The perception of the credibility of tax officers also had a positive and significant effect on the decision to pay taxes (t-statistic = 4.206; p < 0.05). In addition, credibility perception plays a role as a mediating variable that strengthens the influence of tax knowledge on the decision to pay taxes (t-statistic = 5.194; p < 0.05). A determination coefficient value (R²) of 0.317 showed that 31.7% of the variation in tax payment decisions was explained by tax knowledge and perception of the tax officer's credibility, while the rest was influenced by other factors outside the research model. These findings confirm that a good understanding of taxation needs to be followed by trust in the integrity and competence of tax officers in order to improve compliance and voluntary tax payment decisions. This study recommends that KPP Pratama Lubuk Pakam strengthen tax education and socialization programs and improve professionalism and credibility training for tax officers to create a service system that is transparent, fair, and oriented towards public trust.
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