THE ROLE OF TAX VOLUNTEERS IN MEDIATING UNDERSTANDING OF TAX REGULATIONS AND THEIR IMPACT ON INDIVIDUAL TAXPAYER COMPLIANCE

Abstract

This research aims to explore the role of tax volunteers in mediating the relationship between understanding tax regulations and individual taxpayer compliance (WPOP). This study uses quantitative methods by collecting data through questionnaires distributed to WPOP. Data analysis was carried out using simple regression and moderation regression analysis to test the relationship between understanding tax regulations, WPOP compliance, and the moderating role of tax volunteers. The research results show that understanding tax regulations has a significant positive influence on WPOP compliance. However, the role of tax volunteers is not able to moderate the relationship between understanding tax regulations and WPOP compliance. In other words, the presence of tax volunteers does not strengthen the impact of understanding tax regulations on WPOP compliance. These findings indicate that while understanding tax regulations plays an important role in improving WPOP compliance, additional strategies are needed to maximize this positive effect. This research provides important implications for tax authorities in developing more effective tax outreach strategies and in managing the role of tax volunteers to support taxpayer understanding and compliance in a more holistic manner.