The Influence of Self Assessment System, Training Methods, and Training Materials on Tax Volunteers Performance
DOI:
https://doi.org/10.59689/commo.v7i1.1406Keywords:
Tax Volunteer Performance, Self Assessment System, Training Methods, Training Materials, Tax ComplianceAbstract
The purpose of this study is to determine how the self Assessment system, training methods, and training materials affect the performance of tax volunteers at the Faculty of Economics, Nahdlatul Ulama University, Sidoarjo. Tax volunteers at the Faculty of Economics, Nahdlatul Ulama University, Sidoarjo for the 2024–2026 period are the population in this study. All population members were selected as samples using the saturated sampling method, which is a non-probability sampling technique. A total of 84 students from the Faculty of Economics at Nahdlatul Ulama University Sidoarjo are registered as tax volunteers for the 2024–2026 period. Each respondent completed a Likert scale questionnaire (1–5) to collect primary data. SPSS software was used throughout the data analysis process. According to the research findings, the Self-Assessment System, Training Methods, and Training Materials all have a simultaneous effect on volunteer performance. The Self-Assessment System variable has a significant effect on tax volunteer performance, while the Training Methods and Training Materials factors do not have a significant effect.
##plugins.themes.default.displayStats.downloads##
References
Abdullah, K., Jannah, M., Aiman, U., Hasda, S., Fadilla, Z., Taqwin, Masita, Ardiawan, K. N., & Sari, M. E. (2022). Metodologi Penelitian Kuantitatif (N. Saputra, Ed.). Yayasan Penerbit Muhammad Zaini. http://penerbitzaini.com
Afrizal, M., & Khoirunurrofik, K. (2025). The Role of Information and Communication Technology on Tax Revenue in Indonesia. Jurnal Ekonomi Pembangunan, 23(1), 71–84. https://doi.org/10.29259/jep.v23i1.23192
Anggraini, A. D., Fahriani, D., Muzakki, K., & Wicaksono, A. (2025). Pengaruh Literasi Pajak, Kesadaran Wajib Pajak dan Penggunaan Aplikasi M-Pajak Usaha Mikro, Kecil dan Menengah (UMKM) Kabupaten Sidoarjo terhadap Kepatuhan Wajib Pajak. JIIP (Jurnal Ilmiah Ilmu Pendidikan), 8(4), 4161–4171. https://doi.org/10.54371/jiip.v8i4.7641
Aprilia, A., & Rani, P. (2020). Pengaruh Metode Pelatihan, Instruktur Pelatihan, Materi Pelatihan Dan Kompetensi Kerja Terhadap Prestasi Kerja Relawan Pajak (Studi Empiris pada Relawan Pajak 2019 Kantor Wilayah Direktorat Jenderal Pajak Jakarta Selatan II). Jurnal Akuntansi Dan Keuangan, 9(2), 91–108. https://doi.org/10.36080/jak.v9i2.1416
Asqolani, Adhitama, S., Johantri, B., & Keuangan Negara STAN, P. (2024). Era Baru Program Relawan Pajak: Pemanfaatan Media Sosial Dalam Penyuluhan Pajak. Jurnal Keuangan Umum Dan Akuntansi Terapan, 6(2), 99–105. https://doi.org/10.31092/kuat.v6i2.2448
Bougie, R., & Sekaran, U. (2025). Research Methods For Business: A Skill Building Approach (9th ed.). john wiley & sons.
Chotimah, C., Ayu, Y. N. R., & Anwar, C. (2025). Kontribusi Relawan Pajak Dalam Pengisian SPT Tahunan Wajib Pajak Orang Pribadi di KPP Sidoarjo Barat. Jurnal Pengabdian Masyarakat Indonesia, 3(1), 255–260. https://doi.org/https://doi.org/10.62017/jpmi
Creswell, J. W. (2014). Research Design Qualitative, Quantitative, and Mixed Methods Approaches (4th ed.). SAGE Publications.
Direktorat Jenderal Pajak. (2026). Pelaksanaan Kegiatan Relawan Pajak untuk Negeri (RENJANI) Tahun 2026 (S-2/WPJ.24/2026). https://satu.kemenkeu.go.id
Direktur Jenderal Pajak. (2021). Peraturan Direktur Jenderal Pajak Nomor PER-12/PJ/2021 Tentang Edukasi Perpajakan Direktur Jenderal Pajak.
Direktur Jendral Pajak. (2023). Kinerja Penyampaian SPT Tahunan 31 Maret 2023 Nomor SP-13/2023.
Fahmi, A., Haniyah, R., & Wardana, A. B. (2024). Pendampingan dan Edukasi Wajib Pajak Melalui Program Relawan Pajak. Abdimasku, 7(1), 257–265. https://doi.org/10.62411/ja.v7i1.1877
Fitdra, M. I. I., & Inayati. (2022). Self-Assessment System in Indonesian Taxation: Weakness or Strength? Publica: Jurnal Pemikiran Administrasi Negara, 14(1), 54–64. https://doi.org/10.15575/jpan.v14i1.17791
Fitria, L., Syofyan, B., Rahmah, A., & Desiana, I. (2023). Asistensi Pelaporan Spt Wajib Pajak Pribadi Oleh Relawan Pajak Di Kota Dumai. Jurnal Pengabdian Dan Peningkatan Mutu Masyarakat, 4(2), 82–91. https://doi.org/10.22219/janayu.v2i2.16075
Graciella, E., Sharon, M., Arya, R., Muzacky, A., & Muhammad, R. (2025). Analisis Efektivitas Penerapan Self-Assessment Pajak di Indonesia Dalam Segi Hukum. HELIUM - Journal of Health Education Law Information and Humanities, 2(1), 157–162. https://doi.org/10.57235/helium.v2i1.4748
Haji, R. A., Yussuf, S., & Hamad, A. U. (2021). Effects of Training Materials and Methods on the Performance of Employee of the Commission for Land in Zanzibar. Journal of Human Resource Management, 9(2), 43–49. https://doi.org/10.11648/j.jhrm.20210902.13
Indartini, M., & Mutmainah. (2024). Analisis Data Kuantitatif Uji Instrumen, Uji Asumsi Klasik, Uji Korelasi dan Regresi Linier Berganda (H. Warnaningtyas, Ed.). Penerbit Lakeisha.
Jannah, K. D., Ardiyani, K., & Af, F. F. (2025). Peran Relawan Pajak Untuk Negeri dalam Meningkatan Kesadaran dan Kepatuhan Wajib Pajak di Wilayah Jawa Tengah 1. Jurnal Pengabdian Kepada Masyarakat, 6(2), 545–552. https://doi.org/10.32493/dkp.v6i2.48787
Khoiroh, F., Haliza, S. A., & Anwar, C. (2024). Meningkatkan Kepatuhan Wajib Pajak melalui Pengabdian dalam Pelaporan SPT Tahunan di KPP Pratama Barat. Jurnal Pengabdian Masyarakat Indonesia, 2(1), 25–31. https://doi.org/https://doi.org/10.62017/jpmi
Liyana, N. F. (2019a). Menakar Masalah Dan Tantangan Administrasi Pajak: Kepatuhan Pajak Di Era Self-Assessment System. Jurnal Pajak Dan Keuangan Negara, 1(1), 84–90. https://doi.org/10.31092/jpkn.v1i1.606
Loeung, B. (2024). The Effect Of Training Effectiveness On Individual Work Performance In Business Organizations In Cambodia. Journal of Social Sciences and Humanities, 3(3), 1–19. https://doi.org/10.56943/jssh.v3i3.583
Nur, A., Nur, I., & Iqbal, M. (2025). The Effect of Self Assessment System, Tax Justice, and Trust in Tax Authorities on Tax Evasion. International Journal of Business, Education, Humanities and Social Sciences, 7(1), 29–39. https://doi.org/https://doi.org/10.46923/ijbhes.v7i1.470
Nur’aini, N. D., Maisaroh, N., Salsabilla, S. I., Husniyah, N. R., Fitriana, N., Isganadi, R. K., & Susanto, F. F. (2025). Renjani Mengabdi 2025: Kolaborasi DJP dengan Tax Center Universitas Islam Negeri Sunan Ampel Surabaya. Jurnal Pengabdian Masyarakat, 4(3), 425–435. https://doi.org/10.61253/abdicendekia.v4i3.362
Riyani, J. (2023). Pengaruh Sistem E-Filling, Self Assessment System, dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi kasus pada wilayah Kecamatan Pasar Kemis Tangerang). Global Accounting : Jurnal Akuntansi, 2(1), 1–7. https://jurnal.ubd.ac.id/index.php/ga
Sahir, S. H. (2021). Metodologi Penelitian (T. Koryati, Ed.). Penerbit KBM Indonesia. www.penerbitbukumurah.com
Sinaga, V. C., & Sinaga, J. T. G. (2019). The Effect of Implementing Self-Assessment System on Tax Compliance for Small-Medium Enterprises (SMEs), Lembang, West Bandung District. Abstract Proceedings International Scholars Conference, 7(1), 1270–1282. https://doi.org/10.35974/isc.v7i1.1974
Sri, K. S., Keerthi, K., & Balakrishna, M. (2024). A Study On The Impact Of Training On Employee Performance. Anveshana’s International Journal of Research in Regional Studies, Law, Social Sciences, Journalism and Management Practices, 9, 1–7. www.anveshanaindia.com
Suparwati, N. P. G., & Herawati, N. T. (2024). Pengaruh Self Assessment System, Asistensi Relawan Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada KPP Pratama Singaraja). Jurnal Ilmiah Akuntansi Dan Humanika, 14(2), 166–178. https://doi.org/10.23887/jiah.v14i2.78715
Wicaksono, A., Fahriani, D., Muzakki, K., Novie, M., & Lestari, D. A. (2023). Pendampingan Pengisian Spt Tahunan Orang Pribadi Di Wilayah Sidoarjo Selatan. Dharma Pengabdian Perguruan Tinggi (DEPATI), 3(2), 123–128. https://doi.org/10.33019/depati.v3i2.4548
Widiyohening, C. R., Ayuningtyas, P., & Mauludin, L. A. (2022). Pendampingan Pelaporan Pajak oleh Relawan Pajak di KPP Pratama Purworejo. Jurnal Abdiraja, (2), 69–75. https://doi.org/10.24929/adr.v5i2.1942
Wijayanti, R. R., Ardhiarisca, O., Sutantio, R. A., Harkat, A., Ghozali, N. A. W., Ardiansyah, D., & Pratiwi, A. F. (2025). Analysis of Factors Influencing the Performance of Tax Center Volunteers: A Case Study at Jember State Polytechnic. International Journal of Studies in Social Sciences and Humanities, 2(1), 21–38. https://doi.org/10.25047/ijossh.v2i1.5569
Wulandari, A. (2020). Pengaruh Instruktur Pelatihan, Peserta Pelatihan, Materi Pelatihan, Metode Pelatihan Dan Tujuan Pelatihan Terhadap Kinerja Karyawan. Value : Jurnal Manajemen Dan Akuntansi, 15, 1–14. https://doi.org/10.32534/jv.v15i1.1010
Yusnia, V. I., & Wicaksono, A. (2025). Kegiatan Pendampingan Pelaporan SPT Tahunan oleh Relawan Pajak bagi Wajib Pajak Orang Pribadi di Wilayah Sidoarjo Barat. Svarga Pena : Jurnal Pengabdian Kepada Masyarakat, 2(3), 09–18. https://doi.org/10.62951/svargapena.v2i3.161
Zahir, A. M. (2023). Pengaruh Self Assesment System, Metode Pelatihan Dan Materi Pelatihan Terhadap Kinerja Relawan Pajak (Studi Empiris pada Relawan Pajak Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur III). Universitas Islam Negeri (UIN) Maulana Malik Ibrahim Malang.
Zubaidah, T. R., & Wicaksono, A. (2024). Peningkatan Kepatuhan Wajib Pajak di Kantor Pelayanan Pajak dalam Menyampaikan Surat Pemberitahuan Tahunan. Praktek Kerja Lapang Akuntansi, 1(1), 7–14. https://journal.unusida.ac.id/index.php/pkla/
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Fadia Agustina Hanum, Achmad Wicaksono, Chairil Anwar, Dian Fahriani

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.