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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Minds:Manajemen Ide dan Inspirasi NUKHBATUL 'ULUM : Jurnal Bidang Kajian Islam Accounting Accountability and Organization System (AAOS) Journal Jurnal Iqtisaduna Islamic Accounting and Finance Review Journal of Economic Education and Entrepreneurship Studies Income Journal: Accounting, Management and Economic Research
Lince Bulutoding
Universitas Islam Negeri Alauddin Makassar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Journal of Economic Education and Entrepreneurship Studies

 1 
Pengaruh Kualitas Pelayanan Fiskus dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Relawan Pajak Sebagai Variabel Moderasi Ainul Karima Aras; Lince Bulutoding; Della Fadhilatunisa
Journal of Economic Education and Entrepreneurship Studies Vol. 5 No. 1 (2024): VOL. 5, NO. 1 (2024): JE3S, MARCH 2024
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/je3s.v5i1.1887

Abstract

This study aims to examine the effect of the quality of tax authorities' services on individual taxpayer compliance, examine the effect of tax awareness on individual taxpayer compliance, test tax volunteers able to moderate the relationship between the quality of tax authorities' services and individual taxpayer compliance, and test tax volunteers able to moderate the relationship between tax awareness and individual taxpayer compliance. This research is a type of quantitative research with a quantitative descriptive approach. The location in this study is the Sungguminasa Tax Counseling and Consultation Service Office. The sample in this study was 150 with two sample criteria, namely the first taxpayer who has experienced the services of a tax volunteer and the second taxpayer who does not know how to report the Annual Tax Return (SPT). The data used is the type of primary data obtained through the distribution of questionnaires.
Co-Authors Abd. Muzakkir Abdul Wahid Haddade Ainul Karima Aras Ambo Asse Andi Nabila Meutia Rafika Andi Noor Wahidin Della Fadhilatunisa Eka Suhartini Gustina Gustina Husnul Khatimah Ida Ariani Jumiati Haerudin Kumalasari Marhamatussanyyah Marhamatussanyyah Memen Suwandi Muh Akil Rahman Muhammad Fardan Ngoyo Muslimin Kara Namla Elfa Syariati Namla Elfa Syariati Nur An'nizar Kadir Nur Rahma Sari Nur Rahmah Sari Nuraenun Fitri Puspita Hardianti Anwar Raodahtul Jannah Rifqah Alfiyyah Rismawati Rismawati Roby Aditiya Roby Aditya Sri Hardianti Marsawal SUHARTONO