Risk preference: Tax understanding, tax services, tax audits and tax sanctions on taxable entrepreneur compliance

Tax compliance is needed to maximize state revenue. Tax compliance can be interpreted as an ideal condition for taxpayers to fulfill tax regulations and report their income accurately and honestly. Basically, tax compliance is closely related to the extent to which taxpayers fulfill their tax obligations. This research focuses on analyzing the compliance of Taxable Entrepreneurs in fulfilling their Value Added Tax (VAT) obligations. This research was conducted at 8 (eight) Tax Service Offices in Bali Province. The sample in this study amounted to 100 Taxable Entrepreneurs using purposive proportional random sampling. The data collection method used is a questionnaire using a 5 (five) point Likert scale. Data analysis in this study is Moderated Regression Analysis (MRA). The results of this study indicate that tax understanding and tax sanctions have a positive and significant effect on the compliance of taxable entrepreneurs. While tax services and tax audits have no significant effect on the compliance of taxable entrepreneurs. The risk preference variable as a moderating variable strengthens the effect of tax understanding and tax sanctions on taxable entrepreneur compliance, but is incapable of moderating the effect of tax services and tax audits on taxable entrepreneur compliance.