Assessing the impact of the tax volunteer program on tax compliance: Evidence from KPP Pratama Pondok Aren
DOI:
https://doi.org/10.54957/educoretax.v6i4.2103Keywords:
Behavioral tax compliance, Tax compliance, Tax knowledge, Taxpayer behavior, Tax volunteersAbstract
The existence of Tax Volunteers for the nation has the potential to significantly improve tax compliance; however, its effectiveness may vary depending on tax knowledge, taxpayer behavior, and the characteristics of the taxpayers themselves. This study is motivated by the need to evaluate the impact of the existence of tax volunteers on tax compliance at the KPP Pratama Pondok Aren, as well as the combined effect of tax volunteers, tax knowledge, and taxpayer behavior on tax compliance at the same office. The research was conducted at KPP Pratama Pondok Aren, specifically in the individual taxpayer service area during the Annual Tax Return (SPT) reporting period. Primary data were collected from February to April 2025, a period when the number of taxpayers visiting the tax office was relatively high, enabling the researcher to obtain relevant respondents more easily. Multiple linear regression analysis was employed. The results indicate that the existence of tax volunteers does not have a significant direct effect on the level of taxpayer compliance at KPP Pratama Pondok Aren. Furthermore, the existence of tax volunteers, together with tax knowledge and taxpayer behavior, does not have a significant effect on tax compliance at KPP Pratama Pondok Aren. The low coefficient of determination suggests that variations in tax compliance cannot be adequately explained by these three variables. These findings confirm that tax compliance is a complex and multidimensional phenomenon. The existence of tax volunteers is a policy mechanism designed to influence compliance indirectly and in the long term; therefore, its impact is not always reflected as significant within a simple linear model.
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