What question did this study set out to answer?

This research investigates how various factors affect tax compliance among individual taxpayers and the moderating role of tax consultants.

February 2, 2026

Determinants of Tax Compliance for Individual Taxpayers: The Moderating Role of Tax Consultants at West Mataram Tax Office

View Full Paper

Ask AI

Bookmark

Authors

Examines tax compliance influences in individual taxpayers, highlighting the limited role of tax consultants.

This research investigates how various factors affect tax compliance among individual taxpayers and the moderating role of tax consultants.
Used purposive sampling from 100 individual taxpayers at the West Mataram Tax Office.
Analyzed data using Moderated Regression Analysis (MRA) with SPSS 27.
Evaluated the influence of tax regulations, willingness to pay, service quality, and sanctions.
Understanding tax regulations and willingness to pay positively affect tax compliance.
Quality of tax office services does not significantly influence compliance.
Tax consultants did not effectively moderate the factors influencing tax compliance.

MISBAHRUDDIN et al. (2025) studied this question.

View Full Paper

Ask AI

Bookmark