Pengaruh Kualitas Pelayanan Dan Peran Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Dengan Sistem E-Filing Sebagai Variabel Moderasi (Studi Kasus Di Kp2kp Sungguminasa)

Siti Sakina A.F
Della Fadhilatunisa
Nur Rahma Sari

Journal of Applied Taxation and Policy
Volume 1, Issue 1 (May) 2025

This study aims to examine the influence of service quality and the role of tax volunteers in increasing individual taxpayer compliance, with the e-filing system as a moderating variable. The research method used is purposive sampling with a total of 105 respondents, and primary data were collected through offline questionnaires. Data analysis was conducted using multiple linear regression to test the direct effects of the independent variables, as well as Moderate Regression Analysis (MRA) to assess the role of the e-filing system as a moderating variable.The results show that both service quality and the role of tax volunteers have a positive and significant effect on individual taxpayer compliance. However, the e-filing system as a moderating variable weakens the influence of service quality on taxpayer compliance, although it strengthens the influence of tax volunteers. The implications of this study encourage the Directorate General of Taxes (DGT) to continue improving service quality and maximizing the role of tax volunteers in tax education and outreach, while also optimizing the use of the e-filing system as a supporting tool to enhance tax compliance.