Peran Relawan Pajak dalam Memoderasi Pengaruh Pengetahuan dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak
Keywords:
Tax knowledge, Tax awareness, Taxpayer compliance
Abstract
This study aims to analyze the influence of tax knowledge and awareness on individual taxpayer compliance with tax volunteers as a moderating variable. Tax knowledge and awareness are considered as internal factors that influence taxpayer compliance, while tax volunteers act as external factors that are expected to strengthen the relationship. The method used in this study is quantitative with a survey approach through questionnaires distributed to individual taxpayers in the Metro City area. Data were analyzed using the Structural Equation Modeling (SEM) method. The results of the study indicate that tax knowledge and awareness have a significant effect on taxpayer compliance. In addition, tax volunteers have been proven to be able to moderate the influence of tax knowledge and awareness on taxpayer compliance. These findings are expected to contribute to the Directorate General of Taxes in increasing the effectiveness of tax awareness inclusion programs and expanding the role of tax volunteers.
References
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Setiawan, D., Kurniawan, B., & Payamta, P. (2018). Dampak penggunaan efilling terhadap kepatuhan wajib pajak: peran perilaku wajib pajak sebagai variabel mediasi. Jurnal Akuntansi & Auditing Indonesia, 22(1), 12–24. https://doi.org/10.20885/jaai.vol22.iss1.art2.
Teza, S. D., & Junep, A. R. (2018). Analisis Implementasi E-Filing Dalam Pembayaran Pajak Online Bagi Masyarakat DiKota. Snistek, 1, 157–162.
Wijaya, S. (2019). Taxpayer Attitude on the Elimination of Tax Sanction and Taxation Awareness Toward Taxpayer Compliance in Yogyakarta. Jurnal Manajemen Indonesia, 19(1), 71. https://doi.org/10.25124/jmi.v19i1.1986.
Darmayasa, I. N., Wibawa, B. P., & Nurhayanti, K. (2020). E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Kajian Akuntansi, 4(2), 208. https://doi.org/10.33603/jka.v4i2.3949.
Mardiasmo. (2019). Perpajakan. Yogyakarta: ANDI.
Resmi, S. (2017). Perpajakan Teori & Kasus (10th ed.). Metro: Salemba Empat.
Waluyo. (2014). Perpajakan Indonesia. Metro: Salemba Empat.
Al-Ttaffi, L. H. A., Bin-Nashwan, S. A., & Amrah, M. R. (2020). The Influence of Pengetahuan Pajak on Tax Compliance Behaviour: A Case of Yemeni Individual Taxpayers. Journal of Business Management and Accounting, 10(Number 2), 15–30. https://doi.org/10.32890/jbma2020.10.2.2.
Amran, A. (2018). Pengaruh Sanksi Perpajakan, Tingkat Pendapatan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. ATESTASI : Jurnal Ilmiah Akuntansi, 1(1),1–15. https://doi.org/10.33096/atestasi.v1i1.5.
Damayanti, T. W., & Martono, S. (2018). Taxpayer Compliance, Trust, and Power. JurnalKeuangan Dan Perbankan, 22(2), 231–239.
https://doi.org/10.26905/jkdp.v22i2.1580.
Desyanti, A., & Amanda, L. (2020). Pengaruh Pengetahuan Perpajakan dan Penerapan E-System Perpajakan terhadap Kepatuhan Wajib Pajak pada KPP Pratama Gresik Utara. Jurnal Ilmu Dan Riset Akuntansi, 9(4), 1–25.
Hardiningsih, P., Januarti, I., Oktaviani, R. M., & Srimindarti, C. (2020). The Determinants of Taxpayer Compliance with Tax Awareness as a Mediation and Education for Moderation. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(1), 49. https://doi.org/10.24843/jiab.2020.v15.i01.p05.
Kastolani, O. J. Y., & Ardiyanto, M. D. (2017). Pengaruh Tingkat Kepatuhan Wajib Pajak dan Pemeriksaan terhadap Penerimaan Pajak Penghasilan. Diponegoro Journal of Accounting, 6(3), 669-679.
Muamarah, H. S., Wijaya, S., & Marsono. (2019). Pelatihan Relawan Pajak Kanwil DJP Banten. Jurnal Pemerdayaan Masyarakat, 1(1), 219–230. http://journal.prasetiyamulya.ac.id/journal/index.php/JPM/article/view/2862.
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018b). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. https://doi.org/10.26905/jkdp.v22i2.1678.
Nurlis, N., & Ariani, M. (2020). Tax Awareness Moderates Knowledge and Modernization of Tax Administration on Tax Compliance, Survey on MSME taxpayers in South Tangerang City, Indonesia. International Journal of Management Studies and Scoial Science Research, 2(5), 250–259. www.ijmsssr.org
Oktaviani, R. M., Hardiningsih, P., & Srimindari, C. (2017). Kepatuhan Wajib Pajak Memediasi Determinan Penerimaan Pajak Penghasilan. Jurnal Akuntansi, 21(2), 318-335.
Pradnyani, N. L. P. N. A., & Utthavi, W. H. (2020). The effectiveness of taxvolunteers in increasing taxpayer compliance. International Journal of Research in Business and Social Science (2147- 4478), 9(5), 281–284. https://doi.org/10.20525/ijrbs.v9i5.826.
Resmi, S., Pahlevi, R. W., & Sayekti, F. (2021). Implementation of financial report and taxation training: performance of MSMEs in Special Regions Yogyakarta. Jurnal Siasat Bisnis, 25(1), 57–68. https://doi.org/10.20885/jsb.vol25.iss1.art5.
Robiansyah, A., Midiastuty, P. P., Suranta, E., & Suparsiyem, S. (2020). Pengaruh Persepsi Wajib Pajak Atas Pemahaman Peraturan Perpajakan, Akuntabiltas Pemerintah, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak. I-Finance: A Research Journal on Islamic Finance, 6(1), 46– 63. https://doi.org/10.19109//ifinace.v6i1.5480.
Sally, I., & Simorangkir, E. N. (2020). Analysis of the Effect of Tax Sanctions and Pengetahuan Pajak on Taxpayer Compliance Post-Tax Amnesty at the Medan Polonia Pratama Tax Office. Journal of Research in Business, Economics, and Education, 2(5).
Setiawan, D. A. (2020). DJP Bakal Cari 5.000 Relawan Pajak, Berminat. DDTC News. Retrieved 20 Oktober 2020 https://news.ddtc.co.id/djp-bakalcari5000-relawan-pajak-berminat-18539?page_y=700.
Setiawan, D., Kurniawan, B., & Payamta, P. (2018). Dampak penggunaan efilling terhadap kepatuhan wajib pajak: peran perilaku wajib pajak sebagai variabel mediasi. Jurnal Akuntansi & Auditing Indonesia, 22(1), 12–24. https://doi.org/10.20885/jaai.vol22.iss1.art2.
Teza, S. D., & Junep, A. R. (2018). Analisis Implementasi E-Filing Dalam Pembayaran Pajak Online Bagi Masyarakat DiKota. Snistek, 1, 157–162.
Wijaya, S. (2019). Taxpayer Attitude on the Elimination of Tax Sanction and Taxation Awareness Toward Taxpayer Compliance in Yogyakarta. Jurnal Manajemen Indonesia, 19(1), 71. https://doi.org/10.25124/jmi.v19i1.1986.
Darmayasa, I. N., Wibawa, B. P., & Nurhayanti, K. (2020). E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Kajian Akuntansi, 4(2), 208. https://doi.org/10.33603/jka.v4i2.3949.
Mardiasmo. (2019). Perpajakan. Yogyakarta: ANDI.
Resmi, S. (2017). Perpajakan Teori & Kasus (10th ed.). Metro: Salemba Empat.
Waluyo. (2014). Perpajakan Indonesia. Metro: Salemba Empat.
Published
2026-05-30
How to Cite
Amalia, S., Zanaria, Y., & Febri Darmayanti, E. (2026). Peran Relawan Pajak dalam Memoderasi Pengaruh Pengetahuan dan Kesadaran Perpajakan terhadap Kepatuhan Wajib Pajak. Expensive: Jurnal Akuntansi Dan Keuangan, 5(2), 166-175. https://doi.org/10.24127/exclusive.v5i2.12102
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