The Moderating Effect of Tax Volunteers on Taxpayer Compliance

This study aims to determine the effect of taxpayer awareness, tax authorities, tax sanctions, and tax amnesty on individual taxpayer compliance at the Tabanan Primary Tax Office. This research was conducted at the Tabanan Primary Tax Office. The number of samples taken is 100 taxpayers. The method used is nonprobability sampling, with a purposive sampling technique. Data collection is done by distributing questionnaires and nonparticipant observations. Data were analyzed using multiple linear regression analysis. Based on the results of the study showed that the awareness of taxpayers, tax authorities, tax sanctions, and tax amnesty had a positive effect on the compliance of individual taxpayers at Tabanan Primary Tax Office. The results showed that the awareness of taxpayers, tax authorities, tax sanctions, and the implementation of the tax amnesty policy could increase taxpayer compliance at the Tabanan Primary Tax Office.
 Keywords: Awareness of the taxpayer, service tax authorities, tax penalties, tax amnesty, taxpayer compliance

This research was conducted with the aim to find out whether there is influence from tax knowledge, taxpayer awareness and quality of tax services on motor vehicle taxpayer compliance in Magelang City which is moderated by tax sanctions. The sample used in this research is the taxpayers in the City of Magelang with a total of 249 respondents. The research method in this study is a quantitative approach method and the data obtained from distributing questionnaires via Google form. Data processing was carried out using the SmartPLS application version 4.0.9.4 with the aim of testing the hypothesis. The results obtained in this study are tax knowledge, taxpayer awareness, and tax service quality have a positive effect on taxpayer compliance in paying motor vehicle taxes. Tax Knowledge can increase taxpayer compliance because the more taxpayers understand the purpose of taxes and how to pay taxes and sanctions when they do not pay taxes, the more taxpayers will be aware of paying taxes. Taxpayer awareness is a condition in which the taxpayer knows, understands and implements tax provisions voluntarily, so the higher the level of taxpayer awareness, the better so as to increase taxpayer compliance. Good quality tax services can create satisfaction and success in paying taxes so as to increase taxpayer compliance. Tax sanctions can also strengthen the relationship between tax knowledge, taxpayer awareness, quality of tax services on taxpayer compliance because the higher or heavier the tax sanctions, the higher the level of taxpayer compliance.

This study aims to determine the influence of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance in Paying Land and Building Taxes with Tax Sanctions as a Moderation Variable in Kapetakan District, Cirebon Regency. The type of research carried out is basic research with quantitative methods. The population in this study were taxpayers in Kapetakan District. Sampling in this study was carried out using convenience sampling techniques so that a sample of 392 taxpayer respondents in Kapetakan District could be obtained. Then the analysis methods used in this study are frequency distribution, data quality test, classical assumption test, multiple regression analysis, moderation regression analysis and hypothesis test. The results of this study show that (1) Tax Knowledge affects Taxpayer Compliance, (2) Taxpayer Awareness affects Taxpayer Compliance, (3) Tax Sanctions are able to moderate Tax Knowledge on Taxpayer Compliance (4) Tax Sanctions are unable to moderate Taxpayer Awareness of Taxpayer Compliance

<p class="Default"><em>This study was conducted to empirically examine determinat factors of taxpayer compliance in paying motor vehicle tax in Demak Region. The variables analyzed in this research are taxpayer awareness, tax sanctions and the quality of tax services on taxpayer compliance. Data collection using a questionnaire method. The sample was calculated using the slovin formula for as many as 100 respondents. Filling out the questionnaire using google form media sent via whatsapp social media and obtained as many as 100 respondents' answers that can be processed data. The analysis method used is ordinary least square regression analysis. The results indicate that taxpayer awareness, tax sanctions, and tax service quality have a significant influence on increasing taxpayer compliance. The coefficient of determination is 48.8%, meaning that the variables of taxpayer awareness, tax penalties, and the quality of tax services can explain the level of tax compliance by 48.8%, and 51.2% is explained by other variables outside the research model.</em></p>

This research uses data from KPP Pratama Bandung Cicadas to highlight concerns about taxpayer compliance, especially with regard to self-assessed taxes. When it comes to tax knowledge, awareness, penalties and compliance, researchers have different opinions. The results highlight the influence of understanding, awareness, and impact on taxpayer behaviour as well as the collection of government taxes. An analysis of the relationship between taxpayer compliance and tax knowledge, awareness, and penalties is carried out through the use of descriptive and verification techniques in a quantitative research. Taxpayers of KPP Pratama Bandung Cicadas will be surveyed to determine the extent to which tax knowledge, awareness, and penalties influence compliance. This is done without comparing or linking the factors. Slovin was used to extract 100 taxpayers from a total of 300,740. We use quantitative and descriptive statistics. Tax compliance and tax policy should be improved as a result of this study. According to the research, people who are more aware of the tax rules are better able to pay their taxes. Enforcing tax rules through the use of tax penalties increases taxpayer understanding. According to the results of the research, the increase in taxpayer compliance at the Bandung Cicadas Primary Tax Service Office can be attributed to increased tax knowledge, awareness, and penalties. Given that these three factors statistically influence taxpayer compliance, it is important to study them together. Tax education, taxpayer awareness, and the effectiveness of tax penalties are some of the recommendations made in the study to increase taxpayer compliance.

Indonesia's national development can be advanced by optimizing domestic sources of funds, particularly through effective taxation. This research aims to analyze the influencing factors of taxpayers on taxpayer compliance, with moderating variables at the Tax Service Office (KPP) Pratama Denpasar Barat. The method of this research is Moderated Regression Analysis (MRA). The research results show that understanding tax regulations and the role of tax consultants has a positive effect on taxpayer compliance, while taxpayer awareness and tax sanctions have a negative effect on taxpayer compliance. Furthermore, risk preference as a moderating variable is able to weaken the influence of understanding tax regulations, taxpayer awareness, tax sanctions, and the role of tax consultants on taxpayer compliance. The conclusion of this research shows that factors from taxpayers have an important role in increasing taxpayer compliance, especially at the KPP Pratama Denpasar Barat. The advice that can be given from this research is for practitioners to carry out regular outreach both offline and online regarding the importance of taxes and show transparency in the use of taxes so that mutual trust and awareness arise between the government and society

This research is entitled The Effect of Tax Socialization, Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance in Paying Land and Building Tax in Nanjungan Village, Pino Raya District, South Bengkulu Regency. The background of the problem in this study is the low level of knowledge and compliance of taxpayers in paying land and building taxes (PBB). The purpose of this study is to test whether there is an effect of tax socialization, taxpayer awareness, and tax sanctions on taxpayer compliance in paying land and building taxes in Nanjungan Village, Pino Raya District, South Bengkulu Regency. This type of research uses a quantitative descriptive analysis method, while the sample selection uses the solvin method. The data used were primary data obtained from the results of the distribution of questionnaires with a population of 933 and a sample of 91. Secondary data is obtained from direct observation of taxpayers in Nanjungan Village, such as the number of existing taxpayers. The results of the study show that partially tax socialization and taxpayer awareness have a significant effect on taxpayer compliance, while tax sanctions do not have a significant effect on taxpayer compliance. Then simultaneously tax socialization, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance. From the results of the study, it can be concluded that tax socialization and taxpayer awareness have a positive effect on taxpayer compliance, so if tax socialization and taxpayer awareness decrease, taxpayer compliance also decreases.

This study aims to determine the factors that influence motor vehicle tax compliance in Batam City. This research consists the variables of Taxpayer Understanding (X1), Taxpayer Awareness (X2), Service Quality (X3), Tax Sanctions (X4) on Taxpayer Compliance (Y). This study uses quantitative data types, while the data source uses primary data with data collection techniques is by distributing questionnaires. The data processing technique used was data processing with SPSS software version 25. Based on the results of the study, it was concluded that partially the variables of Taxpayer Understanding (X1), Taxpayer Awareness (X2), Service Quality (X3) and Tax Sanctions (X4) show a significant effect on Taxpayer Compliance (Y). But together the variables of understanding of taxpayers (X1), awareness of taxpayers (X2), quality of service (X3), tax penalties (X4) show an effect on taxpayer compliance (Y). The coefficient of determination of 69.2% indicates that the variable Taxpayer Understanding (X1), Taxpayer Awareness (X2), Service Quality (X3), Tax Sanctions (X4) has an effect of 69.2% on Taxpayer Compliance (Y) and the remaining 30.8% is influenced by other variables that were not examined in this study.

This study's objective was to assess and examine the impacts of tax penalties, taxpayer awareness, and taxation comprehension on the tax compliance of micro, small, and medium-sized businesses (SMEs) in Cirebon City, with risk preference moderating variables. The method used in this research is quantitative, and the type of data used is primary data obtained from 250 respondents. This study shows that tax sanctions, taxpayer awareness, increasing taxpayer compliance, and understanding of taxation affect taxpayer compliance. Risk preferences do not strengthen the relationship between taxpayer awareness and taxpayer compliance, and risk preferences do not moderate the knowledge of taxation with taxpayer compliance. The Directorate General of Taxes can use this study to encourage a stronger tax approach and understanding of taxation, especially for Cirebon City micro, small, and medium-sized businesses (SMEs).

Purpose: This study examines how religiosity and tax penalties influence taxpayer compliance, with taxpayer awareness as an intervening variable in the land and building tax (PBB) in Mataram City. Methodology: The Partial Least Square-Structural Equation Model (PLS-SEM) approach was used to assess both the measurement and structural models. The data was collected through a questionnaire with 100 respondents using purposive sampling techniques. Results: Taxpayer awareness significantly influences taxpayer compliance. Religiosity directly affects taxpayer compliance but does not influence taxpayer awareness. Tax penalties influence taxpayer awareness but not taxpayer compliance. Taxpayer awareness mediates the relationship between tax penalties and taxpayer compliance but not mediates the relationship between religiosity and taxpayer compliance. Findings: There is a positive and significant direct influence of the taxpayer awareness variable on taxpayer compliance and religiosity on taxpayer compliance. Tax penalties positively and significantly indirectly influence taxpayer compliance, with taxpayer awareness as an intervening variable. Novelty: The study integrates internal (religiosity) and external (tax penalties) factors in taxpayer behavior. Originality: Provides empirical insights on why tax penalties influence awareness but not direct compliance. Conclusion: Strengthening taxpayer awareness is crucial in improving compliance. The role of religiosity in taxation is inconsistent and varies by perception. Type of Paper: Empirical research paper.

The purpose of this study was to find out whether tax sanctions, taxpayer awareness and tax knowledge affect personal taxpayer compliance in the city of Batam. In this study, researchers used a questionnaire method. The population in this study is the number of taxpayers who report at KPP Pratama Batam Selatan. Using the Slovin formula, this study's sample represents 10 percent of the total population. This investigation utilises primary data. This study's data collection method was a questionnaire. This investigation employs the Statistical Package for the Social Sciences (SPSS) for data analysis. With a Tcount of 3.068 > Ttable of 1.98489 and a Sig. 0.003 0.05, tax sanctions on personal taxpayer compliance are obtained with a Tcount of 3.068 > Ttable of 1.98489. This indicates that Ha is approved and Ho is rejected. Therefore, it can be partially concluded that tax sanctions have a substantial impact on taxpayer compliance in the city of Batam. The Tcount value is 1.676 Ttable 1.98489, and the Sig. is 0.097 > 0.05, based on the research findings regarding taxpayer awareness of compliance. This indicates that Ho is recognised while Ha is not. Therefore, it can be partially concluded that taxpayer awareness has no significant effect on taxpayer compliance in Batam. Based on the research results of tax knowledge on taxpayer compliance, the Tcount value is 0.817 <Ttable 1.98489 and the Sig. 0.416 > 0.05. This means that Ho is accepted and Ha is rejected. So it can be concluded partially that tax knowledge has no significant effect on taxpayer compliance in the city of Batam. Based on the research results of tax sanctions, taxpayer awareness and knowledge of taxation on taxpayer compliance, the Fcount value is 23.074 > Ftable 2.7 and the value of Sig. of 0.000 <0.05. This means that Ho is rejected and Ha is accepted. So it can be concluded that simultaneously tax sanctions, taxpayer awareness and tax knowledge have a significant effect on taxpayer compliance in the city of Batam.

Purpose – this research aims to provide empirical evidence regarding the influence of Taxpayer Awareness and Understanding Of Tax Regulations On Taxpayer Compliance, with Tax Sanctions As A Moderating Variable. Design/methodology/approach – This research adopts a quantitative approach. The study was conducted using questionnaires distributed to individuals with a Taxpayer Identification Number (NPWP), including those who earn income from employment in companies or from their own business ventures. A total of 51 questionnaires were distributed via social media, with each questionnaire containing 33 statements for respondents to answer. The distribution of the questionnaire yielded responses from 51 individuals from a single region. To analyze the data, the researchers used PLS-SEM version 3.0. Findings – The results of this research indicate that Taxpayer Awareness has a positive and significant effect On Taxpayer Compliance, and Understanding Tax Regulations also has a positive and significant effect On Taxpayer Compliance. However, Tax Sanctions were found not to strengthen the relationship between Taxpayer Awareness and Taxpayer Compliance, nor did Tax Sanctions strengthen the relationship between Understanding Tax Regulations and Taxpayer Compliance. Research limitations/implications – This study focuses On Taxpayer Compliance, and it is an intriguing research topic that discusses Taxpayers Awareness and Understanding of Tax Regulations, which are based on attitudes and the integrity and responsibility traits. The study emphasizes the importance of enhancing Taxpayers Awareness and Understanding of Tax Regulations to improve compliance rates, which can assist policymakers in designing an effective tax framework. Furthermore, it highlights the progress of a country driven by increased awareness and understanding, as these are obligations that every individual with such responsibilities must fulfill

This study aims to test and determine the effect of taxation knowledge, taxpayer morals, and taxpayer awareness on taxpayer compliance in MSMEs in DKI Jakarta which is moderated by tax sanctions. This research is quantitative research. The research population is MSME players in DKI Jakarta. The sample used in this study were taxpayers in DKI Jakarta with a total of 106 respondents. This study uses SmartPLS4 software version 4.0.9.4 with the aim of testing hypotheses. The results obtained in this study are: First, the influence of taxation has no significant effect on taxpayer compliance. Second, taxpayer morale has no significant effect on taxpayer compliance. Third, taxpayer awareness has a significant effect on taxpayer compliance. Fourth, tax sanctions have a significant effect on taxpayer compliance. Fifth, the effect of tax knowledge on taxpayer compliance has no significant effect on moderation of tax sanctions. The sixth effect of taxpayer morale on taxpayer compliance has no significant effect on moderating tax sanctions. Seventh, the effect of taxpayer awareness on taxpayer compliance has no significant effect on moderating tax sanctions.

Indonesia as a developing country needs to increase the country's economic growth so that it can be on par with other countries. To make it happen, the State of Indonesia requires a sizable source of funds. As quoted from the official website of the Ministry of Finance, it is stated that the MSME sector has a very large contribution to the national economy and has a significant role in tax revenue. This study aims to examine the effect of understanding tax regulations, tax sanctions and taxpayer awareness on taxpayer compliance with risk preference as a moderating variable. Source data of this study is the primary data from online questionnaire shared in electronic by google form. The research sample is the taxpayers of MSME (Micro, Small and Medium Enterprises) registered at the Tax Service Office (TSO) Pratama Padang Dua as much as 99 respondents. Data analysis techniques using SEM model with Warp Partial Least Square (PLS) computer program version 7.0. The results of this study indicate that understanding of tax regulations has a significant negative effect on taxpayer compliance, while tax sanctions have a positive and insignificant effect on taxpayer compliance and taxpayer awareness has a significant positive effect on taxpayer compliance. Besides that, risk preferences cannot moderate the effect of understanding tax regulations on taxpayer compliance. Meanwhile risk preferences are able to moderate the effect of tax sanctions on taxpayer compliance and risk preferences cannot moderate the effect of taxpayer awareness on taxpayer compliance. 
 Keywords: Risk Preference; Tax Sanctions; Taxpayer Awareness; Taxpayer Compliance; Understanding of Tax Regulations

This research examines the influence of tax knowledge, tax sanctions, taxpayer awareness, and tax service quality on taxpayer compliance in paying land and building taxes. This research uses primary data with samples distributing questionnaires. The sampling with a total of 97 questionnaires distributed. The dependent or dependent variable in this research is land and building tax compliance. The independent variables in this research are tax knowledge, tax sanctions, taxpayer awareness, and tax service quality. Testing this hypothesis uses multiple regression. The results of the research show that tax knowledge has no significant effect on taxpayer compliance, tax sanctions have no significant effect on taxpayer compliance, taxpayer awareness has no significant effect on taxpayer compliance, and tax service quality has no significant effect on mandatory compliance tax.