e_Jurnal Ilmiah Riset Akuntansi
Vol 12, No 01 (2023): e_Jurnal Ilmiah Riset Akuntansi 2023

Pengaruh Program Relawan Pajak dan Pendampingan oleh Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi

Inayah Inayah (Universitas Islam Malang)
Afifudin Afifudin (Universitas Islam Malang)
Umi Nandiroh (Universitas Islam Malang)



Article Info

Publish Date
14 Feb 2023

Abstract

Tax Volunteer Programs and Assistance by Tax Volunteers can motivate someone to pay taxes as a voluntary contribution to the state which can affect taxpayer compliance. This study aims to determine the effect of the Tax Volunteer Program and Assistance by Tax Volunteers on Individual Taxpayer Compliance. This research is a quantitative research using primary data. The sampling technique in this study was carried out by purposive sampling. The results of this study indicate: 1) Simultaneously the variables of the tax volunteer program and assistance by tax volunteers have a significant effect on individual taxpayer compliance, 2) The results of the hypothesis test show that the tax volunteer program variable has a significant positive effect on individual taxpayer compliance, 3) The results of the hypothesis test show that the assistance variable by tax volunteers has a significant positive effect on individual taxpayer compliance.Keywords: Tax volunteer program, tax volunteer assistance and taxpayer compliance

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...