The Effect of Tax Understanding, Service Digitalization and Service Quality on Increasing Tax Compliance with Volunteers as a Moderation Variable

Berkah Rahmawati; Lince Bulutoding; Della Fadhilatunisa

doi:10.61220/

Authors

Berkah Rahmawati Universitas Islam Negeri Alauddin Makassar Author
Lince Bulutoding Universitas Islam Negeri Alauddin Makassar Author
Della Fadhilatunisa Universitas Islam Negeri Alauddin Makassar Author

DOI:

https://doi.org/10.61220/

Keywords:

Understanding of taxesing, Digitization of services, Quality of service, Tax compliance, Tax volunteers

Abstract

This study aims to analyze the influence of tax understanding, service digitization, and service quality on individual taxpayer compliance, with tax volunteers as a moderation variable. This study uses a quantitative approach with a data collection technique in the form of distributing questionnaires to 110 taxpayers registered at the Sungguminasa Tax Counseling and Consulting Service Office (KP2KP). Data were analyzed using multiple linear regression tests and Moderated Regression Analysis (MRA) analysis. The results of the study show that simultaneously and partially, tax understanding, digitization of services, and quality of service have a significant influence on tax compliance. The variable of tax volunteers strengthens the influence of understanding and digitization of services on tax compliance, but weakens the influence of service quality. This research shows that tax volunteers play the role of pure moderators.

References

Afrida, A., & Kusuma, G. S. M. (2022). The Effect of Understanding and Awareness on Individual Taxpayer Compliance with Tax Socialization as a Moderation Variable. Balance: Journal of Accounting and Business, 7(1), 1–15. https://doi.org/10.32502/jab.v7i1.4564

Aglista Ramadhanty, Z. (2020). The effect of understanding of taxation, quality of fiscal services, tax transparency system, taxpayer awareness, and tax sanctions on individual taxpayer compliance. Diponegoro Journal of Accounting, 9(4), 1–12.

Aini, N., & Nurhayati, N. (2022). The Effect of Income Tax Incentive Policies for MSMEs and Tax Digitalization on Taxpayer Compliance. Bandung Conference Series: Accountancy, 2(1), 341–346.

Aishy, D., Sasoko, D. M., & Sitompul, A. N. (2024). The Effect of Service Quality on Individual Taxpayer Compliance at the Manado Pratama Tax Service Office. Journal of Interdisciplinary Studies Perspectives, 23(2), 1–15.

Ambarwati, & Nadiya, A. C. (2022). Analysis of the Effectiveness of the Tax Volunteer Program in Improving Compliance with Annual Tax Return Reporting for Individuals at KPP Pratama Jakarta Cakung in 2020-2022. Journal of Public Administration Sciences, 4(1), 22–29.

Anakotta, F. M., Sapulette, S. G., & Iskandar, T. E. (2023). The Effect of the Implementation of the E-Filing System and Tax Understanding on Taxpayer Compliance with the Role of Tax Volunteers as a Moderation Variable. Accounting Research Unit Journal, 4(1), 48–66.

Andini. (2016). The Effect of the Implementation of E-Filing, Socialization and Understanding of Tax Regulations on the Compliance of Individual Taxpayers Registered at KPP Pratama Jember with Tax Volunteers as a Moderation Variable. Journal of Taxation, 1–23.

Aras, A. K., Bulutoding, L., & Fadhilatunisa, D. (2024). The Effect of Fiscal Service Quality and Tax Awareness on Individual Taxpayer Compliance with Tax Volunteers as a Moderation Variable. Journal of Economic Education and Entrepreneurship Studies, 5(1), 80–99.

Asrianti. (2018). The Effect of Tax Understanding and Sanctions on Taxpayer Compliance with Risk Preferences as a Moderation Variable. Alauddin State Islamic University, Makassar.

Astuti, B., Prananda, P. P., Zs, N. Y., Putra, Y. P., & Wahyuni, M. S. (2023). The Effect of the Implementation of the E-Filing System and the Role of Tax Volunteers in Improving Compliance with WPOP E-SPT Reporting During the Covid-19 Pandemic in the Work Area of KPP Pratama Bengkulu Dua. EKOMBIS REVIEW: Scientific Journal of Economics and Business, 11(1), 213–222.

Darajat, R. P., & Sofianty, D. (2023). The Effect of the Implementation of Tax Digitalization on the Compliance of UN Individual Taxpayers in the City of Bandung with Tax Socialization as a Moderating Variable. Bandung Conference Series: Accountancy, 3(1), 431–436.

Darmayasa, I. N., Wibawa, B. P., & Nurhayanti, K. (2020). E-Filing and Tax Volunteers in Increasing Individual Taxpayer Compliance. Journal of Accounting Studies, 4(2), 208–227.

Fahmi, M., & Krisna Hari, K. (2023). Quality of Service and Tax Sanctions on Individual Taxpayer Compliance at KPP Ilir Timur, Palembang City. Balance: Journal of Accounting and Business, 8(2), 164–174.

Ghozali, I. (2018). Application of Multivariate Analysis with IBM SPSS Program (Vol.25). Publishing Agency of Diponegoro University.

Hantono, & Sianturi, E. (2021). The Effect of Taxpayer Awareness, Tax Sanctions, and Service Quality on Taxpayer Compliance. Journal of Accounting and Management, 18(1), 45–56.

Iman, M. K. N., Rahmawati, T., & Roni. (2023). The Effect of Tax Understanding Levels, Income Turnover and Service Digitalization on Taxpayer Compliance. Journal of Accounting Control, 1(4), 50–62.

Iswanto, F. A. (2023). The Effect of the Implementation of E-Filing, Tax Service Digitalization, and Tax Socialization on Taxpayer Compliance with Tax Knowledge as a Moderation Variable.

Lende, A., Yuesti, A., & Bhegawati, D. (2021). The Effect of NPWP Benefits, Service Quality, Taxpayer Understanding and Tax Sanctions on Individual Taxpayer Compliance in Gianyar District. Journal of Moral Science, 3(1), 253–266.

Maharani, K., Mulyadi, & Rossa, E. (2025). The Effect of Taxpayer Understanding and the Utilization of E-Filing on Taxpayer Compliance at the North Bekasi KPP with Tax Volunteers as Moderation. Journal of Accounting, Finance, Taxation and Corporate Governance, 2(3), 750–761.

Mansur, F., Maiyarni, R., Prasetyo, E., & Hernando, R. (2022). The effect of tax knowledge, tax awareness and tax rates on the tax compliance of Jambi City SME taxpayers. E-Journal of Economic Perspectives and Regional Development, 11(1), 69–82.

Nurfathonah, Khansa, F. M., & S. (2023). The Impact of Online Tax Services on Improving Tax Compliance Journal of Accounting and Finance, 8(1), 45–60.

Permadi, F. P., & Mauludi A. C., A. (2023). The Effect of the Implementation of the E-Filing System on the Compliance Level of Individual Taxpayers in Annual Tax Return Reporting with Tax Volunteers as a Moderation Variable. Journal of Accounting and Tax, 24(1), 1–15. https://doi.org/10.29040/jap.v24i1.9158

Permatasari, Y. I. (2022). The Influence of Understanding and Knowledge, Awareness, Tax Services, and Tax Sanctions on Taxpayer Compliance. Journal of Accounting, 1, 356–365.

Prakasa Soen, A., & Jenni. (2022). The Effect of Socialization, Understanding, and Tax Incentives Due to Covid 19 on Taxpayer Compliance. Global Accounting: Journal of Accounting, 1(3), 79–86.

Raharjo, N. K., Majidah, M., & Kurnia, K. (2020). The Influence of Understanding of Tax Regulations, Tax Rates, and Service Quality on Taxpayer Compliance. E-Journal of Economics and Business, Udayana University, 7, 671–685.

Risinia, N. R. (2023). The Effect of Tax Understanding, Tax Sanctions and the Application of E-Filing on Taxpayer Compliance. SEIKO: Journal of Management & Business, 6(1), 414–424.

Robiansyah, A., Midiastuty, P. P., Suranta, E., & Suparsiyem, S. (2020). The Influence of Taxpayer Perception on the Understanding of Tax Regulations, Government Accountability, Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance. I-Finance: A Research Journal on Islamic Finance, 6(1), 46–63.

Rofiyanti, E., Lestari, I.M., Davronov, I.O., Birth, A., & Krishantoro, K. (2022). Advertising Tax Collection Strategy in the Digitalization Era at the DKI Jakarta Regional Revenue Agency. International Journal of Tax and Accounting Ilomata, 3(1), 355–365.

Setiawan, M. D. (2021). The Effect of Tax Knowledge and Tax Awareness on Taxpayer Compliance with Tax Volunteers as a Moderation Variable. Syarif Hidayatullah State Islamic University.

Sugioyono. (2019). Qualitative Quantitative Research Methods and R&D (Sutopo (ed.); 1st ed.). Alphabet.

Tambun, S., Sitorus, R. R., & Atmojo, S. (2020). The Effect of Tax Service Digitalization and Cooperative Compliance on Tax Avoidance Prevention Efforts Moderated by Fiscal Policy During the Covid 19 Pandemic. Media Accounting of Taxation, 5(2), 74–86.

Tambunan, MRUD, Rosdiana, H., & Irianto, Es. (2020). Taxing the Digital Economy Through Online Marketplaces in Indonesia. International Journal of Economics and Financial Problems, 10(2), 187–192. https://doi.org/10.32479/ijefi.9084

Scott, A. A. (2024). The Influence of Digitalization of Tax Services on Tax Decisions with Moral Obligations as Moderation. University of Muhammadiyah Makassar.