Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024)

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

Authors
Afdah Oktari Nuzba1, *, Mega Mayasari1
1Business Management, Batam State Polytechnic, Batam City, Indonesia
*Corresponding author. Email: afdahoktari7@gmail.com
Corresponding Author
Afdah Oktari Nuzba
Available Online 31 December 2024.
DOI
10.2991/978-94-6463-640-6_16How to use a DOI?
Keywords
Taxpayer Understanding; E-Filing; Taxpayer Compliance; Tax Volunteer
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Sixth International Conference on Applied Economics and Social Science (ICAESS 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2024
ISBN
978-94-6463-640-6
ISSN
2352-5428
DOI
10.2991/978-94-6463-640-6_16How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Afdah Oktari Nuzba
AU  - Mega Mayasari
PY  - 2024
DA  - 2024/12/31
TI  - Does Taxpayer Understanding and The Use of E-Filing Affect Taxpayer Compliance? (Tax Volunteer as Moderating Variable)
BT  - Proceedings of the  Sixth International Conference on Applied Economics and Social Science (ICAESS 2024)
PB  - Atlantis Press
SP  - 202
EP  - 219
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-640-6_16
DO  - 10.2991/978-94-6463-640-6_16
ID  - Nuzba2024
ER  -