Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Pekerjaan Bebas Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening di Kota Palembang

This study aims to determine whether the knowledge variable can mediate between tax information dissemination and taxpayer training on free work in the city of Palembang. Theories used in this research are attribution theory and social learning theory. The population is all free work taxpayers in the city of Palembang, while the sample is free work tax payers who are not tied to any company and free work who has only worked for one year as many as 73 respondents. The data analysis technique used is mediation regression to determine the effect of tax knowledge mediation variables on tax information dissemination and taxpayer compliance. Data analysis was assisted by using software version 25 spss. The results obtained showed that the knowledge variable cannot mediate between taxation socialization and taxpayer compliance.
Keywords: socialization, knowledge, compliance