THE EFFECT OF TAX COUNSELING AND SERVICES ON INDIVIDUAL TAXPAYER COMPLIANCE IN INDONESIA

Abstract

This study aims to analyze the impact of tax counseling and services on the compliance of individual taxpayers in Indonesia. Taxes are the primary source of government revenue, and taxpayer compliance plays a vital role in maintaining the country's economic stability. However, the level of taxpayer compliance in Indonesia remains an issue that needs addressing. The research methodology adopts a quantitative approach, gathering primary data through a survey using a questionnaire administered to individual taxpayers. The study sample was taken from various regions across Indonesia. The collected data were analyzed using statistical techniques such as regression analysis. The findings of this study indicate that tax counseling significantly influences the compliance of individual taxpayers in Indonesia. Effective counseling can enhance taxpayers' understanding of their tax obligations and the benefits of tax payments, thereby increasing their awareness and compliance. Furthermore, tax services also have a positive impact on taxpayer compliance. Good and responsive service from tax authorities can facilitate taxpayers in fulfilling their tax obligations. This research makes a significant contribution to the understanding of factors influencing the compliance of individual taxpayers in Indonesia. The findings of this study can serve as a basis for improving the effectiveness of tax counseling and services to increase taxpayer compliance. It is hoped that the appropriate application of strategies in tax counseling and services can result in an improvement in the compliance level of taxpayers in Indonesia, which in turn will positively impact state revenue and economic development.