The Effect of Tax Consultant Service Quality, e-SPT Implementation, and Tax Consultant Code of Ethics on Taxpayer Compliance with Modernisation of Tax Administration System as Moderating Variable

DOI

10.2991/978-94-6463-698-7_27How to use a DOI?

Keywords

Code of Ethics; Compliance; E-SPT Modernisation of System; Quality of Services and tax

Abstract

The purpose of this study was to ascertain the moderating effects of the tax consultant code of ethics, E-SPT implementation, and service quality on taxpayer compliance. Associative research is used in this study. 104 respondents participated in this study, which was carried out at the Palembang Ilir Timur Tax Consultant office region. A saturated sample is the one that was used. This study’s major source of data is primary. A questionnaire was used in the data collection process. According to hypothesis testing, taxpayer compliance is greatly impacted by the quality of tax consultant services, it is unaffected by the implementation of E-SPT, and it is impacted by the tax consultant code of ethics. The results of MRA hypothesis testing indicate that the Modernization of the Tax Administration System cannot serve as a predictor moderator for the effect of Tax Consultant Service Quality on Taxpayer Compliance, a homologizer moderator for the effect of E-SPT Implementation on Taxpayer Compliance, or a homologizer moderator for the effect of the Tax Consultant Code of Ethics on Taxpayer Compliance.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Betri Betri
AU  - Aprianto Aprianto
AU  - Putra Handoyo
AU  - Bagas Ary Pamungkas
PY  - 2025
DA  - 2025/04/30
TI  - The Effect of Tax Consultant Service Quality, e-SPT Implementation, and Tax Consultant Code of Ethics on Taxpayer Compliance with Modernisation of Tax Administration System as Moderating Variable
BT  - Proceedings of the 3rd International Conference on Management and Business (ICOMB 2024)
PB  - Atlantis Press
SP  - 251
EP  - 263
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-698-7_27
DO  - 10.2991/978-94-6463-698-7_27
ID  - Betri2025
ER  -