Pengaruh Program Relawan Pajak dan Pendampingan oleh Relawan Pajak Terhadap Kepatuhan Wajib Orang Pribadi di KPP Pratama Bengkulu Dua
DOI:
https://doi.org/10.35870/jemsi.v11i5.4635Keywords:
Program, Volunteer, Assistance, Compliance, TaxationAbstract
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.
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