摘要：Penelitian ini bertujuan untuk mengetahui pengaruh sanksi pajak dan pelayanan petugas pajak terhadap kepatuhan wajib pajak dengan preferensi risiko sebagai variabel moderasi. Sampel yang diperoleh sebanyak 100 responden dengan metode Simple Random Sampling. Hasil penelitian menunjukkan bahwa sanksi pajak berpengaruh terhadap kepatuhan wajib pajak, pelayanan fiskus berpengaruh terhadap kepatuhan wajib pajak dan preferensi risiko berpengaruh terhadap kepatuhan wajib pajak. Preferensi risiko sebagai variabel moderasi tidak berpengaruh dan tidak dapat memoderasi hubungan antara sanksi pajak dengan kepatuhan wajib pajak serta hubungan antara pelayanan petugas pajak dengan kepatuhan wajib pajak.
其他摘要：This research aims to determine the effect of tax penalties and tax authority services on taxpayer compliance of individual taxpayer by using risk preference as a moderating variable. Taxpayer compliance is measured by tax penalties, tax authority services and risk preference. The simple random sampling method is used in this research to collect the research sample and obtained as many as 100 respondents. The result shows that the tax penalty's effect on taxpayer compliance. Tax authority services effect on taxpayer compliance, and risk preference effect on taxpayer compliance. The risk preference as a moderating variable has no effect and could not moderate the relationship between tax penalties with taxpayer compliance also between tax authority services with taxpayer compliance.
