D4 Akuntansi Manajerial

Permanent URI for this collectionhttps://repository.polibatam.ac.id/handle/PL029/1754

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  • Repository Politeknik Negeri Batam
    Item
    The Effect of Taxpayer Motivation and Tax Volunteer Service Quality on Tax Compliance
    (Politeknik Negeri Batam, 2025) Alfanisa, Yusni Dliya; Hasanah, Afriyanti
    This study aims to examine the relationship between taxpayer motivation and tax volunteer service quality on taxpayer compliance in Batam City who are registered at the Riau Islands DJP Regional Office in 2025 and receive assistance from the Batam State Polytechnic Tax Volunteer Program. This study analyzes the relationship between taxpayer motivation, perceived tax volunteer service quality (including information clarity, efficiency, and responsiveness), and the level of tax compliance reported by taxpayers. The data used in this study is primary data and is a quantitative approach obtained from distributing questionnaires to individual taxpayers (WPOP) in Batam City who received an assistant from the Batam State Polytechnic Tax Volunteer Program in 2025. The number of participants in this study was 319 people. The purposive sampling method was used by the author in this study to determine sampling. The data analysis test in this study was carried out using the SPSS version 23 program. This study produces the final result that the taxpayer motivation variable has a positive and significant effect on the tax compliance variable. The variable quality of tax volunteer services has a positive and significant effect on the tax compliance variable.