EDUKASI PENGGUNAAN e-FILING MELALUI PROGRAM RELAWAN PAJAK 2019

Nabila, D. Tialurra Della

doi:10.29303/jwd.v1i2.58

Cited by 2 publications

(2 citation statements)

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“…A group of students who are pursuing undergraduate education in all fields of study who have the ability and are selected to provide tax services voluntarily are called Tax Volunteers. In addition, Tax Volunteers have a duty to stimulate the public in taxpayer compliance through annual SPT reporting services using timely e-filling (Nabila et al, 2019). Strong tax awareness and support between DGT, Universities, and Students make the Tax Volunteer program running well (Darmayasa et al, 2020).…”

Section: Tax Volunteermentioning

confidence: 99%

The Effect of Taxpayer Understanding and Use of E-Filing on Taxpayer Compliance With Tax Volunteer as Moderating Variable

Hardika¹,

Askara²,

Wijana³

2022

j. inf. perpajak. akunt. keuang. n.a.

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The tax revenue that has not reached the target is due to the low level of taxpayer compliance. One of the efforts of the Directorate General of Taxes to improve taxpayer compliance is by implementing an e-filing system and assisted by the Tax Volunteer program. The purpose of this study is to examine the effect of taxpayer understanding and the use of e-filing on individual taxpayer compliance with Tax Volunteer as a moderating variable. This study analyzed primary data from questionnaires distributed to 100 individual taxpayers at Tax Volunteer assistance locations at KPP Badung Utara and KP2KP Kerobokan through e-Riset. The sampling technique used is the purposeful technique of sampling. Statistical testing to test the hypothesis using the Partial Least Square (PLS) test tool with SmartPLS 3.0. The analysis results showed that the tax payer understanding and the use of e-filing have a positive effect on taxpayer compliance. Tax Volunteer can weaken the relationship between understanding of taxpayers on taxpayer compliance. Tax Volunteer can strengthen the relationship between e-filing on taxpayer compliance.

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Section: Tax Volunteermentioning

confidence: 99%

The Effect of Taxpayer Understanding and Use of E-Filing on Taxpayer Compliance With Tax Volunteer as Moderating Variable

Hardika¹,

Askara²,

Wijana³

2022

j. inf. perpajak. akunt. keuang. n.a.

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“…Students who become Tax Volunteers gain skills in using e-Filing, e-Billing and e-Form applications. Experience for self-development and networking that had never been previously obtained [16]. They are the ones who will produce tax practitioners with integrity, dedication and honest tax fighters who are able to disseminate information about how important taxes are for the continuation of the life of the state and nation.…”

Section: Introductionmentioning

confidence: 99%

The Influence of Training Instructors, Training Methods, Training Materials and Training Time on Knowledge Intensification of Tax Volunteers (Case Study at the Regional Office of the Directorate General of Taxes Central Java 2)

Andrea,

Mujiyati

2023

Advances in Economics, Business and Management Research

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Intensification of knowledge of tax volunteers will have a positive impact in providing assistance to taxpayers, then taxpayers do not hesitate to be accompanied in reporting their tax obligations because taxpayers do not need to conduct tax consultations with the Tax Office ( KPP or KP2KP) so that for the mission of binding the level of awareness and compliance of taxpayers. Therefore, efforts are needed on how to make the function of Tax Volunteers maximize their role. This study aims to examine the effect of training instructors, training methods, training m−aterials and training time on the knowledge intensification of Tax Volunteers. This study uses a quantitative approach with a sample of 132 Tax Volunteers from the Central Java DGT Office 2. The type of data used is primary data obtained by distributing questionnaires. The data analysis technique used multiple linear regression analysis. The results of this study indicate that the variables of training instructors, training methods and materials have no effect on the knowledge intensification of tax volunteers, but the time has a significant effect on the knowledge intensification of tax volunteers.

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EDUKASI PENGGUNAAN e-FILING MELALUI PROGRAM RELAWAN PAJAK 2019

Cited by 2 publications

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The Effect of Taxpayer Understanding and Use of E-Filing on Taxpayer Compliance With Tax Volunteer as Moderating Variable

The Effect of Taxpayer Understanding and Use of E-Filing on Taxpayer Compliance With Tax Volunteer as Moderating Variable

The Influence of Training Instructors, Training Methods, Training Materials and Training Time on Knowledge Intensification of Tax Volunteers (Case Study at the Regional Office of the Directorate General of Taxes Central Java 2)

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