This study aims to examine the influence of understanding tax regulations, willingness to pay taxes, quality of tax office services, and tax sanctions on the fulfilment of individual taxpayers' tax obligations, by analyzing the role of tax consultants as a moderating variable. The research sample was taken using a purposive sampling technique from 100 individual taxpayers registered at the West Mataram Pratama Tax Service Office. The collected data were analyzed using Moderated Regression Analysis (MRA) with SPSS 27. The results showed that understanding tax regulations, willingness to pay taxes, and tax sanctions had a positive and significant effect on the fulfilment of tax obligations. However, the quality of tax office services did not have a significant effect, and the role of tax consultants was unable to moderate the influence of understanding tax regulations, willingness to pay taxes, quality of tax office services, and tax sanctions on the fulfilment of individual taxpayers' tax obligations. This study implies that the fulfilment of individual taxpayers' tax obligations is more effectively carried out through strengthening the understanding of tax regulations, strengthening willingness, and enforcing tax sanctions. Meanwhile, improving services is not yet effective in increasing compliance. In addition, based on the test results, it is necessary to evaluate the effectiveness of the role of tax consultants in supporting individual taxpayer compliance. This finding is also in line with major theories such as the Theory of Planned Behavior, attribution theory, compliance theory, and tax awareness theory.
MISBAHRUDDIN et al. (Sat,) studied this question.
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