Peran Moderasi Relawan Pajak Dalam Pengaruh E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Dosen dan Karyawan Universitas Islam Malang)

Risma Ayu Febrianti, Anik Malikah, Umi Nandiroh

Abstract


This study aims to analyze the impact of e-Filing on the compliance of individual taxpayers with tax volunteers as a moderation variable in taxpayers, lecturers, and employees of the Islamic University of Malang. This study uses a quantitative research method with the type of causal relationship research (causal relationship). This study uses primary data obtained through questionnaires. The population in this study is individual taxpayers at the Islamic University of Malang with a sample of 222 respondents. The method used in this study is Moderated Regression Analysis (MRA) using SPSS Version 27. The results of the study indicate that the use of e-Filing has a positive and significant effect on the compliance of taxpayers and tax volunteers cannot moderate the influence of e-Filing on the compliance of taxpayers, lecturers and employees at the Islamic University of Malang. The implications of this research are expected to contribute to the development of tax science and provide information and input for the DJP for decision-making in designing tax policies. The limitation of this study is that the research subject is only individual taxpayers, lecturers, and employees of the Islamic University of Malang, and this study only uses one independent variable, namely e-Filing. It is recommended for future researchers to expand the research subjects to taxpayers, lecturers, and employees at other universities to obtain more representative results. Future researchers are also expected to add independent variables such as tax socialization, tax understanding, and digital literacy to achieve a more comprehensive understanding of the factors that influence tax compliance.

Keywords: E-Filing, Taxpayers Compliance, Tax Volunteers


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References


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