The Effect of E-Filing, E-Billing, and Tax Awareness on Wpop Compliance with Tax Volunteers as A Moderating Variable at Kpp Pratama Jember

Abstract

This study aims to analyze the effect of the implementation of e-filing, e-billing, and tax awareness on individual taxpayer compliance with tax volunteers as a moderating variable at the Jember Pratama Tax Office (KPP Pratama). The study used a quantitative approach by distributing questionnaires to 100 respondents. Data analysis was conducted using Moderated Regression Analysis (MRA). The results showed that e-filing and tax awareness had a positive and significant effect on taxpayer compliance, while the implementation of e-billing was insignificant on taxpayer compliance. Tax volunteers were proven to moderate the relationship between the implementation of e-filing and tax awareness, but tax volunteers were unable to moderate the implementation of e-billing on taxpayer compliance. Tax volunteers were able to help taxpayers understand and use tax services appropriately. This study shows that the combination of digital services such as e-filing and tax education through volunteers can improve tax compliance.

Keywords: E-filing, E-billing, Tax Awareness, Individual Taxpayer Compliance and Tax Volunteers