The Impact of Digitalization System Implementation, Tax Volunteer Assistant on Compliance Must Personal Tax with Taxpayer Awareness as a Moderating Variable

Abstract

There is increasing public attention to the problem taxation related to the low level of compliance of individual taxpayers . The implementation of a digitalization system and tax volunteer assistance is seen as a strategic effort to improve individual taxpayer compliance. However, several previous studies have shown consistent findings regarding the influence of these two variables on individual taxpayer compliance. Therefore, this study aims to analyze the effect of the implementation of a digitalization system and tax volunteer assistance on individual taxpayer compliance, with taxpayer awareness as a moderating variable at the Tabanan Pratama Tax Office (KPP Pratama) for the 2021-2024 period. This study uses a quantitative approach with a quota sampling method . The sample consisted of 100 respondents registered at the Tabanan Pratama Tax Office for the 2021-2024 period, collected through questionnaires. Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 26. The results of this study indicate that the implementation of a digitalization system has a positive effect on individual taxpayer compliance. Tax volunteer assistance has a positive effect on individual taxpayer compliance. Taxpayer awareness strengthens the relationship between the implementation of a digitalization system and individual taxpayer compliance. Individual taxpayer compliance . Taxpayer awareness strengthens the relationship between volunteer tax assistants on tax compliance of individuals.