LEGAL BRIEF
Vol. 13 No. 6 (2025): February: Law Science and Field

The Effect of Functional Interpersonal Communication Skills of Tax Exten-sion Officers on Improving Tax Reporting Compliance at the South Makassar Tax Service Office

Maswar, Muhammad Azwar (Unknown)
Unde, Alimuddin (Unknown)
Arianto, Arianto (Unknown)



Article Info

Publish Date
22 Jan 2025

Abstract

This study aims to analyze and understand the level of functional interpersonal communication skills of tax extension workers, the level of taxpayer compliance, taxpayer awareness and the magnitude of the influence of the level of functional interpersonal communication skills of tax extension workers on the improvement of tax reporting compliance at the South Makassar Pratama Tax Service Office. This study uses a quantitative method using an interpersonal communication skills approach and data collection is carried out through the distribution of questionnaires. The variables tested were the influence of functional interpersonal communication skills of tax extension workers, understanding and awareness of taxpayers on increasing taxpayer compliance. The results of the study show that the level of functional interpersonal communication skills of tax extension workers, the level of understanding and the level of tax awareness simultaneously have a positive and significant effect on tax reporting compliance. This is marked by a calculated F value (21,712) greater than the F table (2.68) and a significance value of 0.000 less than 0.05 as the threshold of the set significance value. However, when tested partially, only one variable had a positive and significant effect on the improvement of tax compliance, namely the level of functional interpersonal communication skills of tax extension workers. Meanwhile, the variables of the level of understanding and awareness of taxpayers have a negative effect

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Journal Info

Abbrev

legal

Publisher

Subject

Law, Crime, Criminology & Criminal Justice

Description

The LEGAL BRIEF is a publication that is published every half-yearly and is intended as a forum for the exchange of ideas, studies and studies, as well as being a conduit of information, for the purpose of developing the development of legal science and those related to law in Indonesia. This ...