Does Taxpayer Understanding and The Use of E-Filing Affect Taxpayer Compliance? (Tax Volunteer as Moderating Variable)

Afdah Oktari Nuzba () and Mega Mayasari
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Afdah Oktari Nuzba: Batam State Polytechnic, Business Management
Mega Mayasari: Batam State Polytechnic, Business Management

A chapter in Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024), 2025, pp 202-219 from Springer

Abstract: Abstract This study examines the effect of taxpayer understanding and the use of e-filing on the compliance of Individual Taxpayers with tax volunteers as a moderating variable. The method used in this research is quantitative, with data collection techniques carried out through two survey options, offline and online, using a closed questionnaire. The sample of this study consisted of 126 Individual Taxpayers selected using a purposive sampling technique. The results showed that taxpayer understanding has no significant effect on individual taxpayer compliance, the use of e-filing significantly affects individual taxpayer compliance, and tax volunteers do not moderate the influence between tax understanding and the use of e-filing on individual taxpayer compliance. This study has implications in the field of taxation, namely that the government needs to strengthen efforts to encourage the use of e-filing in tax reporting as an effective way to improve taxpayer compliance.

Keywords: Taxpayer Understanding; E-Filing; Taxpayer Compliance; Tax Volunteer (search for similar items in EconPapers)
Date: 2025
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DOI: 10.2991/978-94-6463-640-6_16

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