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The Effect of Tax Consultant Service Quality, e-SPT Implementation, and Tax Consultant Code of Ethics on Taxpayer Compliance with Modernisation of Tax Administration System as Moderating Variable

In: Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024)

Author

Listed:
  • Betri Betri

    (Universitas Muhammadiyah Palembang)

  • Aprianto Aprianto

    (Universitas Muhammadiyah Palembang)

  • Putra Handoyo

    (Universitas Muhammadiyah Palembang)

  • Bagas Ary Pamungkas

    (Universitas Muhammadiyah Palembang)

Abstract

The purpose of this study was to ascertain the moderating effects of the tax consultant code of ethics, E-SPT implementation, and service quality on taxpayer compliance. Associative research is used in this study. 104 respondents participated in this study, which was carried out at the Palembang Ilir Timur Tax Consultant office region. A saturated sample is the one that was used. This study’s major source of data is primary. A questionnaire was used in the data collection process. According to hypothesis testing, taxpayer compliance is greatly impacted by the quality of tax consultant services, it is unaffected by the implementation of E-SPT, and it is impacted by the tax consultant code of ethics. The results of MRA hypothesis testing indicate that the Modernization of the Tax Administration System cannot serve as a predictor moderator for the effect of Tax Consultant Service Quality on Taxpayer Compliance, a homologizer moderator for the effect of E-SPT Implementation on Taxpayer Compliance, or a homologizer moderator for the effect of the Tax Consultant Code of Ethics on Taxpayer Compliance.

Suggested Citation

  • Betri Betri & Aprianto Aprianto & Putra Handoyo & Bagas Ary Pamungkas, 2025. "The Effect of Tax Consultant Service Quality, e-SPT Implementation, and Tax Consultant Code of Ethics on Taxpayer Compliance with Modernisation of Tax Administration System as Moderating Variable," Advances in Economics, Business and Management Research, in: Alfiatul Maulida & Md. Mahmudul Alam & ⁠⁠Mark Gabriel Wagan Aguilar (ed.), Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024), pages 251-263, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-698-7_27
    DOI: 10.2991/978-94-6463-698-7_27
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