The Role of Tax Volunteers as Moderators of Tax Morals and Implementation E-Filling on Individual Taxpayer Compliance in Blitar

Tax compliance is influenced by internal and external factors. The internal factor in this study is tax morale. Meanwhile, the external factors in this study are the implementation of e-filing and the role of tax volunteers. This study uses quantitative data sourced from primary data, namely Individual Taxpayers (WPOP) who received assistance from tax volunteers and/or WPOP e-filing users who were aware of the presence of tax volunteers at the Blitar Tax Office (KPP). This study uses non-probability sampling techniques. The sample in this study consisted of 97 respondents. The analysis used is a moderated multiple linear regression equation. The results show that: 1) tax morale influences WPOP compliance, 2) the implementation of e-filing can increase WPOP compliance in annual tax return reporting, 3) the role of tax volunteers does not moderate tax morale, and 4) the role of tax volunteers moderates the implementation of e-filing on WPOP compliance.