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

Betri Betri (), Aprianto Aprianto, Putra Handoyo and Bagas Ary Pamungkas
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Betri Betri: Universitas Muhammadiyah Palembang
Aprianto Aprianto: Universitas Muhammadiyah Palembang
Putra Handoyo: Universitas Muhammadiyah Palembang
Bagas Ary Pamungkas: Universitas Muhammadiyah Palembang

A chapter in Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024), 2025, pp 251-263 from Springer

Abstract: 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.

Keywords: Code of Ethics; Compliance; E-SPT Modernisation of System; Quality of Services and tax (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-698-7_27

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DOI: 10.2991/978-94-6463-698-7_27

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