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Does Taxpayer Understanding and The Use of E-Filing Affect Taxpayer Compliance? (Tax Volunteer as Moderating Variable)

In: Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024)

Author

Listed:
  • Afdah Oktari Nuzba

    (Batam State Polytechnic, Business Management)

  • Mega Mayasari

    (Batam State Polytechnic, Business Management)

Abstract

This study examines the effect of taxpayer understanding and the use of e-filing on the compliance of Individual Taxpayers with tax volunteers as a moderating variable. The method used in this research is quantitative, with data collection techniques carried out through two survey options, offline and online, using a closed questionnaire. The sample of this study consisted of 126 Individual Taxpayers selected using a purposive sampling technique. The results showed that taxpayer understanding has no significant effect on individual taxpayer compliance, the use of e-filing significantly affects individual taxpayer compliance, and tax volunteers do not moderate the influence between tax understanding and the use of e-filing on individual taxpayer compliance. This study has implications in the field of taxation, namely that the government needs to strengthen efforts to encourage the use of e-filing in tax reporting as an effective way to improve taxpayer compliance.

Suggested Citation

  • Afdah Oktari Nuzba & Mega Mayasari, 2025. "Does Taxpayer Understanding and The Use of E-Filing Affect Taxpayer Compliance? (Tax Volunteer as Moderating Variable)," Advances in Economics, Business and Management Research, in: Fuad Arif Rahman & Vina Kholisa Dinuka & Jessica Olifia & Agus Supriyadi & Rizki Lanniari HS & Zaima (ed.), Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024), pages 202-219, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-640-6_16
    DOI: 10.2991/978-94-6463-640-6_16
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