TAXPAYER COMPLIANCE & TAX VOLUNTEER (A LITERATURE REVIEW)

Abstract

This paper aims to know the factors influencing taxpayer compliance, including understanding taxpayers and using e-filing and tax volunteers as a moderating effect. The research uses a literature study approach by reviewing relevant articles based on the Theory of Planned Behavior and Compliance Theory. The research results from various literature studies show that from the literature review, taxpayer compliance is influenced by taxpayer understanding and filling. Tax volunteers act as moderating variables.

 

Keywords: taxpayer understanding, use of e-filing, taxpayer compliance, tax volunteers