influence of service, innovation, integrity on taxpayer compliance with education as a moderating variable at the UPT PPD/Samsat Karimun Office

Purpose: This study analyzes the influence of service, innovation, and integrity on taxpayer compliance with education as a moderating variable in the UPT PPD/Samsat Karimun office. Methodology: This study used a quantitative and descriptive approach with a population of all 2-Wheeled Motor Vehicle Taxpayers, namely 64,003 people, to obtain a sample of 156 respondents. This study used primary data with data sources, distributing Google form questionnaires, and going directly to the field. The data analysis technique used is the partial least squares (PLS) approach, which is a structural equation model (Structural Equation Modeling or SEM) based on components or variants, SmartPLS 4.0. Results: Based on the results of this study, it can be concluded that 1) service quality has a significant positive effect on taxpayer compliance, with an original sample value (O) of 0.305 and T-statistic of 2.235. 2) Innovation does not have a significant effect on taxpayer compliance, with an original sample value (O) of 0.252 and T-statistic of 0.870. 3) Integrity has a significant positive effect on taxpayer compliance, with an original sample value (O) of 0.370 and T-statistic of 2.082. 4) Service does not have a significant effect on tax education, with an original sample (O) value of 0.043 and T-statistic of 0.197. 5) Innovation has a significant positive effect on tax education, with an original sample (O) value of 0.313 and T-statistic of 1.984. 6) Integrity does not have a significant effect on tax education, with an original sample (O) value of 0.529 and T-statistic of 1.916. 7) Service has a significant positive effect on taxpayer compliance through education, with an original sample (O) value of 0.308 and T-statistic of 2.091. 8) Innovation does not have a significant effect on taxpayer compliance through education, with an original sample (O) value of 0.059 and T-statistic of 0.367. 9) Integrity does not have a significant effect on taxpayer compliance through education, with an original sample (O) value of 0.100 and T-statistic of 0.510. 10) Education has a significant positive influence on taxpayer compliance, with an original sample value (O) of 0.419 and T-statistic of 1.976.