Effect of Taxpayer Understanding, Use of E-Filing and Tax Morale on Taxpayer Compliance with the Existence of Tax Volunteers as a Moderating Variable

Rahmadani, Sinta; Anggraini, Ria

Effect of Taxpayer Understanding, Use of E-Filing and Tax Morale on Taxpayer Compliance with the Existence of Tax Volunteers as a Moderating Variable

Rahmadani, Sinta and Anggraini, Ria (2023) Effect of Taxpayer Understanding, Use of E-Filing and Tax Morale on Taxpayer Compliance with the Existence of Tax Volunteers as a Moderating Variable. In: Proceedings of the 5th International Conference on Applied Economics and Social Science, ICAESS 2023, 7 November 2023, Batam, Riau islands, Indonesia.

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Abstract

This research was conducted to examine the impact of taxpayer understanding, use of e-filing and tax morale on individual taxpayer compliance, by involving tax volunteers as a moderating variable. The research method uses a quantitative approach by analyzing primary data from questionnaires that hav

Item Type:	Conference or Workshop Item (UNSPECIFIED)
Date Deposited:	04 Mar 2026 16:57
Last Modified:	17 Apr 2026 01:22
URI:	http://eprints.eai.eu/id/eprint/46180

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