THE IMPACT OF TAX SUPERVISION AND SANCTIONS ON TAXPAYER COMPLIANCE LEVEL: TAX AWARENESS AS A MEDIATION ROLE (Study of Corporate Taxpayers at the Semarang Madya Tax Service Office)

This study aims to analyze the influence of tax supervision and tax sanctions on taxpayer compliance both directly and indirectly through tax awareness as mediation. The population used in this study were corporate taxpayers registered at the Semarang Madya Tax Service Office (KPP), with a sample size of 120 respondents. The sampling technique used was accidental sampling. The data source used was primary data, with a questionnaire data collection method. The data analysis technique used was Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of the study stated that tax supervision and tax awareness partially had a positive and significant effect on taxpayer compliance. Tax supervision and tax sanctions partially had a positive and significant effect on tax awareness. The results of the mediation test showed that tax awareness can mediate the effect of tax supervision on taxpayer compliance, and tax awareness can mediate the effect of tax sanctions on taxpayer compliance. Keywords: Tax Supervision, Tax Sanctions, Tax Awareness, and Taxpayer Compliance.