The Influence Of Tax Audits, Taxpayer Services, And The Role Of Account Representatives On Taxpayer Compliance

Abstract

Taxpayer compliance is vital in increasing state revenue because it will encourage an increase in state revenue, which will be used to finance all state expenditures and improve the welfare of the entire community. This study uses a quantitative method that emphasizes measurement accuracy and statistical analysis to test the hypothesis on the variables studied: tax audits, fiscal services, the role of account representatives, tax sanctions, and tax compliance. The research Population includes 1,025 individual taxpayers registered at the Big Four Taxpayer Office. The results showed that tax audits positively affect taxpayer compliance because routine audits encourage taxpayers to carry out their obligations properly. Good fiscal services also increase compliance by creating comfort for taxpayers. The role of Account Representatives has a significant effect because they provide supervision, services, and consultations that encourage taxpayers to utilize these services optimally. In addition, tax sanctions also play a positive role in increasing compliance with Law No. 28 of 2007, which requires taxes as a compelling contribution. This study shows that tax audits, taxpayer services, and Account Representatives (A.R.) role significantly influence compliance. Therefore, policies that strengthen the audit function, improve the quality of services, and clarify the duties and responsibilities of A.R.s help create a more transparent and credible tax system, thus improving tax compliance.