Published: 2025-10-01

Pengaruh Program Relawan Pajak dan Pendampingan oleh Relawan Pajak Terhadap Kepatuhan Wajib Orang Pribadi di KPP Pratama Bengkulu Dua

DOI: 10.35870/jemsi.v11i5.4635

Rahmat Giovanca Arsita, Helmi Herawati, Nina Yulianasari
  • Rahmat Giovanca Arsita: Universitas Prof. Dr. Hazairin SH Bengkulu
  • Helmi Herawati: Universitas Prof. Dr. Hazairin SH Bengkulu
  • Nina Yulianasari: Universitas Prof. Dr. Hazairin SH Bengkulu
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Abstract

This study aims to examine the influence of the Tax Volunteer Program and Assistance by Tax Volunteers on the compliance of individual taxpayers at KPP Pratama Bengkulu Dua. The research used an associative quantitative approach with a population of 76,463 taxpayers and a sample of 100 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed with SPSS 25, employing validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results showed that: (1) the Tax Volunteer Program has a positive and significant effect on individual taxpayer compliance (significance value 0.000 < 0.05); (2) Assistance by Tax Volunteers also has a positive and significant effect (significance value 0.000 < 0.05); and (3) both variables simultaneously have a significant effect on taxpayer compliance (significance value 0.000 < 0.05). In conclusion, the involvement of tax volunteers through programs and assistance is proven to be effective in increasing taxpayer compliance. Future researchers are encouraged to include other influencing variables such as service quality, perception of tax sanctions, or understanding of e-filing technology to provide more comprehensive insights.

Keywords

Program; Volunteer; Assistance; Compliance; Taxation

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How to Cite

Arsita, R. G., Herawati, H., & Yulianasari, N. (2025). Pengaruh Program Relawan Pajak dan Pendampingan oleh Relawan Pajak Terhadap Kepatuhan Wajib Orang Pribadi di KPP Pratama Bengkulu Dua. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(5), 3433-3444. https://doi.org/10.35870/jemsi.v11i5.4635
Article Information

This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 5 (2025)

  • Section: Articles

  • Published: 2025-10-01

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Author Biographies
Rahmat Giovanca Arsita, Universitas Prof. Dr. Hazairin SH Bengkulu
Google Scholar ResearchGate ORCID

Akuntansi, Ekonomi dan Bisnis, Universitas Prof. Dr. Hazairin SH Bengkulu, Jl. Meranti Raya, Kota Bengkulu, Provinsi Bengkulu, Indonesia.

Helmi Herawati, Universitas Prof. Dr. Hazairin SH Bengkulu
Google Scholar ResearchGate ORCID

Akuntansi, Ekonomi dan Bisnis, Universitas Prof. Dr. Hazairin SH Bengkulu, Jl. Meranti Raya, Kota Bengkulu, Provinsi Bengkulu, Indonesia.

Nina Yulianasari, Universitas Prof. Dr. Hazairin SH Bengkulu
Google Scholar ResearchGate ORCID

Akuntansi, Ekonomi dan Bisnis, Universitas Prof. Dr. Hazairin SH Bengkulu, Jl. Meranti Raya, Kota Bengkulu, Provinsi Bengkulu, Indonesia.

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