ASSESSING THE IMPACT OF TAX CENTER ACTIVITIES ON TAXPAYER COMPLIANCE: A STUDY ON SOCIALIZATION AND TAX SERVICES

Abstract

Tax center activities are included in one of the activities in community service. The establishment of the Tax Center began in 2004 between Universities and the Directorate General of Taxes. In its development, the tax centers that have been established have spread to almost all universities in Indonesia with a total of 287 Tax Centers as of 2020. The problem is whether the existence of Tax Centers which continues to grow in terms of quantity has provided benefits for stakeholders including DGT, universities and compulsory tax. The purpose of this research is to find out whether tax center activities in the form of socialization and tax services have increased taxpayer compliance in fulfilling their tax obligations. The method used in this study was carried out using quantitative methods in the form of distributing questionnaires to people who received socialization and tax return filling services by volunteers with data analysis using SEM PLS. The results of the research show that Tax Education influential significant and has a direction relationship positive to Tax Knowledge of individual taxpayers. Tax Service has a significant effect and have a direction relationship positive positive on Tax Quality individual taxpayers. Tax Service has no significant effect and has a negative direction toward Tax Compliance for individual taxpayers. Tax Knowledge has a significant effect and has a positive direction towards Tax Compliance for individual taxpayers. Tax Quality no effect significant and has a positive direction toward Tax Compliance of individual taxpayers Tax Education has a significant effect and has a positive relationship towards Tax Compliance with mediated by Tax Knowledge individual taxpayers. Tax Service is influential not significant and has a positive relationship towards Tax Compliance with mediated by Tax Quality individual taxpayers. The use of this research is as an evaluation for stakeholders to further improve the quality of tax centers in addition to increasing the quantity to continue to increase the role of universities in increasing taxpayer compliance.

Keywords: Tax Center, Tax Compliance, Tax Knowledge.