Pengaruh E-Filling System Terhadap Kepatuhan Wajib Pajak Dalam Pelaporan Spt Tahunan Orang Pribadi Yang Dimoderasi Oleh Peran Relawan Pajak (Studi Empiris Pada Wajib Pajak Orang Pribadi Karyawan Dan Pegawai Politeknik Negeri Bengkalis)

This study aims to determine the effect of the implementation of the e-filling system and the role of tax volunteers on taxpayer compliance in reporting annual personal tax returns of employees and staff at the Bengkalis State Polytechnic. The population in this study were all employees and staff of the Bengkalis State Polytechnic. The research method is quantitative with the sampling technique used is convenience sampling. Data analysis was carried out by multiple linear regression tests. The data used were primary data through the distribution of questionnaires via Google Form and offline. Data analysis was carried out using multiple linear regression and moderation regression analysis. The results of the study showed that the e-filling system had a positive and significant effect on taxpayer compliance. Then the results of the moderating variables showed that there was a significant moderating effect on the relationship between the e-filling system and taxpayer compliance. But the role of tax volunteers did not strengthen, but rather weakened the relationship between the e-filling system and taxpayer compliance