The Effect of Complexity and Knowledge of Tax on Corporate Taxpayer Compliance with Compliance Costs as Intervening Variables

This study aims to find empirical evidence
that there is an effect of complexity and knowledge of
taxation on compliance costs, that there is an effect of
compliance costs on corporate taxpayer compliance, that
there is an effect of complexity and knowledge of
taxation on corporate taxpayer compliance. , and that
there is an effect of compliance costs in mediating the
effect of complexity and knowledge. tax on corporate
taxpayer compliance. Data collection in this study was
carried out using questionnaires which were distributed
to corporate taxpayers registered at the KPP of large
taxpayers in Jakarta. The hypothesis in this study was
tested using partial least squares analysis with the help
of Smart PLS software version 4.0. The results of this
study indicate that tax complexity and knowledge affect
compliance costs. Compliance costs have a significant
negative effect on corporate taxpayer compliance, while
tax complexity and knowledge have a negative effect on
corporate taxpayer compliance. In addition, compliance
costs can mediate the effect of tax complexity on
taxpayer compliance. Compliance costs can also mediate
the influence of tax knowledge on corporate taxpayer
compliance in Jakarta.