Contribution of Tax Volunteers in Implementing E-Filling to Increase Compliant Attitudes among Taxpayers in the Magelang City Area
Keywords:
Compliance; E-filling; Questionnaires; Tax VolunteersAbstract
Tax revenues and revenues can increase if taxpayer compliance in paying and reporting is also high. The high level of taxpayer compliance is in line with the achievement of tax revenue targets. Tax volunteers are a program developed by the Directorate General of Taxes (DJP) to provide benefits to the community. In the implementation of the e-filing system, it is still not used optimally by taxpayers, causing compliance and awareness to not be optimal. This research aims to analyze how tax volunteers contribute to the implementation of e-filling so that it can increase taxpayer compliance. Taxpayers in Magelang City are the research sample. This type of research is quantitative which uses primary data. Questionnaires are one tool for obtaining primary data. The results of this research are that in the partial test, the role of tax volunteers has an influence on increasing taxpayer compliance, while the use of e-filling has no influence on increasing taxpayer compliance. However, after being tested simultaneously the two independent variables had a significant effect on increasing taxpayer compliance. This means that the contributions of tax volunteers with the e-filling system are interconnected with each other to encourage higher levels of compliance.
Keywords: tax volunteers, e-filling, questionnaires, compliance
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