Tax Sanctions as a Moderation Variable That Influencing Fiscus Services, Implementation of E-Filing, and Tax Audit on Taxpayer Compliance

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Quantitative analysis shows tax authorities' services and e-filing improve taxpayer compliance, suggesting stronger sanctions enhance effectiveness.

Taxpayer compliance significantly improves with effective tax authorities' services and e-filing implementation.
The study indicates tax audits also contribute positively to taxpayer compliance rates, reinforcing their importance.
Quantitative research involved primary data collection through questionnaires distributed among taxpayers at KPP Pratama Lamongan.
These findings highlight the potential for better tax policy formulation to increase taxpayer compliance in the region.

Wafa et al. (2025) studied this question.

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Quantitative analysis shows tax authorities' services and e-filing improve taxpayer compliance, suggesting stronger sanctions enhance effectiveness.