Point of View Research Accounting and Auditing http://journal.accountingpointofview.id/index.php/povraa <p style="background-color: #ffffff; text-align: justify; font-size: 13px; color: black; /*! */height: 155px; padding-top: 1px; margin-top: 1px; margin-bottom: 1px; width: 600px;"><strong>Point of View Research Accounting and Auditing is an open access with e-ISSN number <a href="https://drive.google.com/file/d/1QInCkYe7BqLwVDsFjDaLkt6879vsRbFE/view?usp=sharing" target="_blank" rel="noopener">2722-7820</a>. This Journal published in (January, April, July and October). The scope of journal is: Accounting and Auditing Fraud, Taxation, Financial Accounting, Accounting Management, Public Accounting and Systems</strong><strong>, Sharia Accounting, Small and Medium Business Accounting, About Accounting Technology, Auditing, Professional Ethics, Intellectual capital, Behavioral accounting, Forensic accounting and audit, Accounting education. </strong></p> <hr> Accounting Point of View en-US Point of View Research Accounting and Auditing 2722-7820 Application of Modern Tax Administration System on The Effectiveness of Tax Reception with Tax Sanctions as Moderating Variables http://journal.accountingpointofview.id/index.php/povraa/article/view/124 <p>This study aims to determine the effect of the Application of the Modern Tax Administration System to Effectiveness of Tax Revenues with Tax Sanctions as a Moderating Variable. The location of the study was conducted at KPP Pratama Pondok Aren and so the population in this study was Tax Payer registered at the KPP Pratama Pondok Aren, Jakarta, Indonesia. The research method used was associative research with a quantitative approach carried out using a questionnaire distributed to 100 sample respondents. The sampling technique is random sampling. Data analysis in this study was carried out using Moderated Regression Analysis (MRA) to test the hypothesis significance, namely f test, and t-test. The results of the analysis of the study did not find a positive and significant effect on the variable Implementation of the Modern Tax Administration System, while the Tax Sanction significantly affected the Effectiveness of Tax Revenue variable. From the MRA test results, it is also known that the Tax Sanction is a variable that moderates the relationship between the Application of the Modern Taxation System to Effectiveness of Tax Revenue.</p> Wiwit Irawati Mustaqim Mustaqim Harry Barli Copyright (c) 2021 Point of View Research Accounting and Auditing https://creativecommons.org/licenses/by/4.0 2021-03-31 2021-03-31 2 2 122 128 10.47090/povraa.v2i2.124 The Influence of Taxpayer Knowledge and Tax Socialization on Taxpayer Compliance with the Firmness of Tax Sanctions as Moderation Variables http://journal.accountingpointofview.id/index.php/povraa/article/view/125 <p>This study analyzes and examines the effect of taxpayer knowledge and tax socialization on taxpayer compliance. The effect of taxpayer knowledge and taxation socialization on taxpayer compliance if the strictness of tax sanctions moderates it. This research was conducted at KPP Pratama South Makassar, and this data was collected by distributing questionnaires online to registered taxpayers. The data source used in this research is primary data. The analysis method uses multiple linear regression with the help of the SPSS 21 program. This study indicates that taxpayer knowledge and taxation socialization have a positive and significant effect on taxpayer compliance. Furthermore, the firmness of tax sanctions strengthens the relationship between taxpayer knowledge and taxpayer compliance; and the firmness of tax sanctions strengthens the relationship between socialization and taxpayer compliance.</p> Muhammad Faisal Rahmat Copyright (c) 2021 Muhammad Faisal Rahmat https://creativecommons.org/licenses/by/4.0 2021-04-21 2021-04-21 2 2 129 143 10.47090/povraa.v2i2.125