The Influence of External Taxpayer Factors on Tax Compliance to Join the Voluntary Disclosure Program

Tax compliance in Indonesia is very important because taxes are the main contribution to state revenue, so an increase in tax revenue is needed. Efforts made by the government throughout the law on the harmonization of tax regulations with the Voluntary Disclosure Program (VDP). This research aims to find empirical evidence of the influence of external factors on taxpayer compliance to follow VDP. The research was conducted using a survey method (questionnaire) for individual taxpayers throughout DKI Jakarta and a total of 335 samples (40,9% VDP participants and 59,1% VDP non-participants) were collected using non-probability sampling and purposive sampling techniques. The data is evaluated using the Smart PLS 4.0 Software. The results of this research indicate that tax audits and tax sanctions have a significant positive effect on VDP, while the quality of tax services has no significant effect on VDP. Tax audits and VDP have a significant positive effect on tax compliance, while tax sanctions and the quality of tax services have no significant effect on tax compliance. Tax audits and tax sanctions mediated by VDP have a significant positive effect on tax compliance, while the quality of tax services mediated by VDP has no significant effect on tax compliance. Every increase in tax audits and tax sanctions can increase taxpayers to follow VDP, while every increase in the quality of tax services cannot increase taxpayers to follow VDP. Every increase in tax audits and VDP can increase tax compliance, while every increase in tax sanctions and the quality of tax services cannot increase tax compliance. Every increase in tax audits and tax sanctions in VDP mediation can increase tax compliance, while every increase in the quality of tax services in VDP mediation cannot increase tax compliance.