The effectiveness of tax volunteers in increasing taxpayer compliance
Ni Luh Putu Normadewi Abdi Pradnyani · Wayan Hesadijaya Utthavi
International Journal of Research in Business and Social Science · 2020 · Vol. 9 / Issue 5 · 281-284
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Abstract
The purpose of this study was to determine whether there are differences in tax revenues, the number of taxpayers who pay, and submit tax reports before and after the tax volunteer program. The period before tax volunteers is in March 2018 - February 2019 and the period after tax volunteers is in March 2019 - March 2020. This research took place at the Pratama tax office in Badung Selatan. The data in this study were analyzed using an independent t-test. The results of this study indicate that there is no difference in the amount of tax revenue and the number of taxpayers who submit tax reports, but there are differences in the number of taxpayers who pay taxes before and after tax volunteers. The data contribution from research can be used as a basis for the Directorate General of Taxation to be able to evaluate the system that has been used and whether the presence of tax volunteers can also help in increasing taxpayer compliance. Also, it will become a reference for the Directorate General of Taxation in making decisions to make policy in the field of taxation, including creating another taxation system that will facilitate taxpayers in their tax obligations and expand the scope of tax volunteers in areas that have not been reached to date.
Keywords: {'name': 'Tax Volunteers, Taxpayer Compliance'}
Authors & affiliations
Ni Luh Putu Normadewi Abdi Pradnyani
Affiliation not supplied
Wayan Hesadijaya Utthavi
Affiliation not supplied
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