PERTANIKA JOURNAL OF SOCIAL SCIENCES AND HUMANITIES

This research examines the effect of law enforcement, taxation socialisation, and motivation on taxpayer compliance with taxation knowledge as moderating variable. The sample is 98 taxpayers and data obtained from the respondents was analysed using Structural Equation Model. The results of the study showed that: (1) law enforcement had a significant effect on taxpayer compliance; (2) tax socialisation had significant effect on taxpayer compliance; (3) taxpayer motivation had significant effect on taxpayer compliance; (4) law enforcement, taxation socialization, and taxpayer motivation simultaneously had significant effect on taxpayer compliance; and (5) taxation knowledge did not strengthen law enforcement, tax socialisation, and taxpayer motivation in influencing taxpayer compliance. The findings of this research support the compliance theory used in taxation.