The Influence of Tax Socialization and Tax Audits on Taxpayer Compliance with Tax Volunteers as a Moderation Variable

Abstract

Purpose – This study aims to empirical evidence on the Influence of Tax Socialization and Tax Audits on Taxpayer Compliance with Tax Volunteers as a Moderation Variable.

Design/methodology/approach – This study uses quantitative research. This study was conducted using a questionnaire distributed to lectures and practitioners who are member of the organization of people who pay Individual Taxpayers (WPOP), Micro, Small and Medium Enterprises (UMKM) and Large Companies, namely 30 questionnaires distributed via email and social media. Each questionnaire distributed contains 22 statements to be answered by respondents were obtained who provided answer from various regions. To obtain the results of this study, the research and PLS, SEM version 3.0

Findings –The results of this study found that tax socialization has a positive and significant effect on taxpayer compliance, tax audits have a positive and significant effect on taxpayer compliance, tax volunteers can strengthen the relationship between tax socialization and taxpayer compliance and tax volunteers can strengthen the relationship between tax audits.

Research limitations/implications – This study focuses on taxpayer compliance, where this study is a new study in discussing the relationship between tax socialization and tax audits based on attribution characteristics.