Effect of Taxpayer Understanding and Taxpayer Awareness Taxpayer Compliance with Risk Preference as Moderating

Tax is one of the most important parts in the state budget because the tax can aim as capital in development in Indonesia. Especially in Indonesia In increasing the amount of tax revenue in Indonesia, the government is trying to make amnesty taxes with the aim that tax revenues can increase so that compliance with paying taxes will also increase. One of the factors that can affect taxpayer compliance can be such understanding of taxpayers and tax awareness. The results of the study are the understanding of taxpayers directly affecting the compliance of taxpayers, the awareness of taxpayers directly affecting the compliance of taxpayers, the influence of understanding of taxpayers indirectly on compliance of taxpayers through risk preferences, and the influence of awareness of taxpayers indirectly towards taxpayer compliance through risk preferences.