The Moderating Effect of Tax Volunteers on Taxpayer Compliance
Purpose: With an emphasis on the role of tax volunteers, taxpayer comprehension, tax penalties, awareness, and E-SPT use, this study attempts to investigate the factors impacting MSME taxpayer compliance in Cirebon Region Three. Design/methodology/approach: By gathering primary data from respond...
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| Format: | Article |
| Language: | English |
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LPPM of Narotama University Surabaya
2025-05-01
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| Series: | IJEBD (International Journal of Entrepreneurship and Business Development) |
| Subjects: | |
| Online Access: | https://jurnal.narotama.ac.id/index.php/ijebd/article/view/3274 |
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| author | Heni Susilawati Kurniati Kevin Haryanti Regita Dwi Puspa Agung Yulianto |
| author_facet | Heni Susilawati Kurniati Kevin Haryanti Regita Dwi Puspa Agung Yulianto |
| author_sort | Heni Susilawati |
| collection | DOAJ |
| description |
Purpose: With an emphasis on the role of tax volunteers, taxpayer comprehension, tax penalties, awareness, and E-SPT use, this study attempts to investigate the factors impacting MSME taxpayer compliance in Cirebon Region Three.
Design/methodology/approach: By gathering primary data from respondents—specifically, MSME taxpayers assisted by tax volunteers at KPP Pratama Region Three Cirebon—The design of this investigation is quantitative.
Findings: According to the report, MSME taxpayer compliance is greatly and favorably impacted by understanding of tax, tax sanctions, and taxpayer awareness. By fostering better socialization and education, tax volunteers also increase taxpayer compliance.
Research limitations/implications: The study is limited to MSME taxpayers in Cirebon Region Three and may not fully represent other regions or sectors.
Practical implications: Strengthening tax volunteer programs and enhancing taxpayer education initiatives are critical to boosting MSME compliance.
Originality/value: This research highlights the strategic role of tax volunteers in fostering MSME taxpayer compliance, an area rarely explored in previous studies.
Paper type: a Research Paper
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| format | Article |
| id | doaj-art-66f5a5cfb8ea43e99c0c4ac7797611c7 |
| institution | OA Journals |
| issn | 2597-4750 2597-4785 |
| language | English |
| publishDate | 2025-05-01 |
| publisher | LPPM of Narotama University Surabaya |
| record_format | Article |
| series | IJEBD (International Journal of Entrepreneurship and Business Development) |
| spelling | doaj-art-66f5a5cfb8ea43e99c0c4ac7797611c72025-08-20T02:10:15ZengLPPM of Narotama University SurabayaIJEBD (International Journal of Entrepreneurship and Business Development)2597-47502597-47852025-05-018310.29138/ijebd.v8i3.3274The Moderating Effect of Tax Volunteers on Taxpayer ComplianceHeni Susilawati0Kurniati Kevin Haryanti1Regita Dwi Puspa2Agung Yulianto3Universitas Swadaya Gunung JatiUniversitas Swadaya Gunung JatiUniversitas Swadaya Gunung JatiUniversitas Swadaya Gunung Jati Purpose: With an emphasis on the role of tax volunteers, taxpayer comprehension, tax penalties, awareness, and E-SPT use, this study attempts to investigate the factors impacting MSME taxpayer compliance in Cirebon Region Three. Design/methodology/approach: By gathering primary data from respondents—specifically, MSME taxpayers assisted by tax volunteers at KPP Pratama Region Three Cirebon—The design of this investigation is quantitative. Findings: According to the report, MSME taxpayer compliance is greatly and favorably impacted by understanding of tax, tax sanctions, and taxpayer awareness. By fostering better socialization and education, tax volunteers also increase taxpayer compliance. Research limitations/implications: The study is limited to MSME taxpayers in Cirebon Region Three and may not fully represent other regions or sectors. Practical implications: Strengthening tax volunteer programs and enhancing taxpayer education initiatives are critical to boosting MSME compliance. Originality/value: This research highlights the strategic role of tax volunteers in fostering MSME taxpayer compliance, an area rarely explored in previous studies. Paper type: a Research Paper https://jurnal.narotama.ac.id/index.php/ijebd/article/view/3274Administrative SupportTax ComplianceTax Understanding |
| spellingShingle | Heni Susilawati Kurniati Kevin Haryanti Regita Dwi Puspa Agung Yulianto The Moderating Effect of Tax Volunteers on Taxpayer Compliance IJEBD (International Journal of Entrepreneurship and Business Development) Administrative Support Tax Compliance Tax Understanding |
| title | The Moderating Effect of Tax Volunteers on Taxpayer Compliance |
| title_full | The Moderating Effect of Tax Volunteers on Taxpayer Compliance |
| title_fullStr | The Moderating Effect of Tax Volunteers on Taxpayer Compliance |
| title_full_unstemmed | The Moderating Effect of Tax Volunteers on Taxpayer Compliance |
| title_short | The Moderating Effect of Tax Volunteers on Taxpayer Compliance |
| title_sort | moderating effect of tax volunteers on taxpayer compliance |
| topic | Administrative Support Tax Compliance Tax Understanding |
| url | https://jurnal.narotama.ac.id/index.php/ijebd/article/view/3274 |
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