Research Article
Effect of Taxpayer Understanding, Use of E-Filing and Tax Morale on Taxpayer Compliance with the Existence of Tax Volunteers as a Moderating Variable
@INPROCEEDINGS{10.4108/eai.7-11-2023.2342388, author={Sinta Rahmadani and Ria Anggraini}, title={ Effect of Taxpayer Understanding, Use of E-Filing and Tax Morale on Taxpayer Compliance with the Existence of Tax Volunteers as a Moderating Variable}, proceedings={Proceedings of the 5th International Conference on Applied Economics and Social Science, ICAESS 2023, 7 November 2023, Batam, Riau islands, Indonesia}, publisher={EAI}, proceedings_a={ICAESS}, year={2023}, month={12}, keywords={taxpayer compliance taxpayer understanding e-filing tax morale tax volunteers}, doi={10.4108/eai.7-11-2023.2342388} }- Sinta Rahmadani
Ria Anggraini
Year: 2023
Effect of Taxpayer Understanding, Use of E-Filing and Tax Morale on Taxpayer Compliance with the Existence of Tax Volunteers as a Moderating Variable
ICAESS
EAI
DOI: 10.4108/eai.7-11-2023.2342388
Abstract
This research was conducted to examine the impact of taxpayer understanding, use of e-filing and tax morale on individual taxpayer compliance, by involving tax volunteers as a moderating variable. The research method uses a quantitative approach by analyzing primary data from questionnaires that have been distributed to taxpayers who have received assistance from tax volunteers. This study used a sample of 145 individual taxpayers with the sampling done by convenience sampling. Statistical testing was carried out using the PLS test method by utilizing the SmartPLS 3.29 application to test the hypothesis. The result of the study shows that the taxpayers understanding has a positive and significant impact on taxpayer compliance. The use of e-filing has a positive and significant impact on taxpayer compliance. Tax morale has a positive and significant impact on taxpayer compliance. Meanwhile, tax volunteers have not been able to moderate the relationship between taxpayer understanding, use of e-filing and tax morale on taxpayer compliance.