The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable

The purpose of this study is to examine the mediating of service quality on the relationship among taxpayer awareness, tax socialization, tax penalties, compliance cost and tax compliance. The survay was conducted on 100 tax payers of motor vehicles in Pekanbaru- Samsat office. data colected through the questionnaire technique. Data analyze was using multiple linear regression. The result of showed that service quality has a full mediating role in relationhip beetween taxpayer awareness, tax penalties, compliance cost and taxpayer compliance. Conservely service quality has no mediating role in the relationship beetween tax socialization and taxpayer compliance. Implication of these findings will be discussed.