THE EFFECT OF TAX KNOWLEDGE AND MODERNIZATION OF THE TAX ADMINISTRATION SYSTEM ON INDIVIDUAL TAXPAYER COMPLIANCE

Tri Yuli Lestari, Uswatun Khasanah

Abstract


This research aims to determine whether there is an effect of tax knowledge and modernization of the tax administration system on individual taxpayer compliance in Bahagia Village Babelan Bekasi West Java. The variable used in this research is tax knowledge and modernization of the tax administration system as the independent variable and individual taxpayer compliance as the dependent variable. The population used in this research is taxpayers in Bahagia Village Babelan Bekasi West Java. The sample selected in this research used a purposive sampling method with predetermined criteria. The sample used is 100 respondents—methods of data collection by using a questionnaire. The data analysis technique in this research used a research instrument test, classical assumption test, and multiple linear regression analysis. The results of this research indicate that partially and simultaneously, tax knowledge and modernization of the tax administration system have a positive and significant effect on individual taxpayer compliance.


Keywords


Tax Knowledge; Modernization of the Tax Administration System; Individual Taxpayer

Full Text:

PDF

References


[1] W. Tan and M. M. Hussy, “Perbandingan Kebijakan Pengawasan Perbankan Indonesia dan Singapura,” vol. 9, no. 1, pp. 14–27, 2022.

[2] Kementerian Keuangan Republik Indonesia, “Penerimaan Negara Meningkat Sejalan dengan Perbaikan Ekonomi,” 21 Desember 2021, 2021. https://www.kemenkeu.go.id/publikasi/berita/penerimaan-negara-meningkat-sejalan-dengan-perbaikan-ekonomi/ (accessed Mar. 29, 2022).

[3] E. P. Ningrum, T. Yoganingsih, N. Ratriningtyas, W. Winarso, and N. W. Setyawati, “Pelatihan Pembukuan Sederhana, Sosialisasi Perpajakan dan Pengelolaan Manajemen Bagi UMKM Ibu-Ibu Catering Perumahan Jatimulya RW. 012,” J. Abdimas Ubj, vol. 02, no. 02, pp. 126–130, 2019, [Online]. Available: https://jurnal.ubharajaya.ac.id/index.php/jabdimas/article/view/126 - 130/pdf

[4] Redaksi DDTC News, “Tenggat Sudah Lewat, Belum Lapor SPT Tahunan? Simak Risiko Ini,” DDTC News, 2022.

[5] W. A. N. U. Agun, L. K. Datrini, and A. A. B. Amlayasa, “Kepatuhan Wajib Pajak dalam Memenuhi Kewajiban Perpajakan Orang Pribadi,” vol. 6, no. 1, 2022.

[6] L. Al Hakim and A. D. Silalahi, “The Effect of Taxpayer Awareness , Tax Witnesses and Tax Knowledge on Individual Taxpayer Compliance at KP2KP Kutacane Aceh Tenggara Pengaruh Kesadaran Wajib Pajak , Saksi Perpajakan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi ,” vol. 2, no. 3, pp. 1415–1428, 2022.

[7] Sunanta and Leonardo, “Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Perpajakan Wajib Pajak terhadap Kepatuhan Wajib Pajak,” Sist. Informasi, Keuangan, Audit. dan Perpajak., vol. 6, no. 1, pp. 86–95, 2021.

[8] I. R. Wiyanti, A. Oemar, and T. N. Ria, “Pengaruh Penerapan E-Filing, Pengetahuan Pajak, Sadar Pajak, Sanksi Pajak, dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Empiris pada Kantor Pelayanan Pajak Pratama Salatiga),” J. Account., vol. 3, pp. 1205–1206, 2022.

[9] M. A. Erwanda, H. Agustin, and E. Mulyani, “Pengaruh Penerapan E-Filing dan Pengetahuan Perpajakan terhadap Lepatuhan Wajib Pajak dengan Biaya Kepatuhan sebagai Variabel Moderasi (Studi Empiris pada Wajib Pajak Orang Pribadi di Kota Padang),” J. Eksplor. Akunt., vol. 1, no. 3, pp. 1510–1517, 2019, [Online]. Available: http://jea.ppj.unp.ac.id/index.php/jea/issue/view/13

[10] M. Bellon, E. D. Norris, S. Khalid, and F. Lima, “Digitalization to improve tax compliance: Evidence from VAT e-Invoicing in Peru,” J. Public Econ., vol. 210, p. 104661, Jun. 2022, doi: 10.1016/j.jpubeco.2022.104661.

[11] V. Amalia and D. Widyawati, “Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sosialisasi, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak,” vol. 10, no. Juli, pp. 1–19, 2021.

[12] L. Hertati, “Pengaruh Tingkat Pengetahuan Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi,” J. Ris. Akunt. dan Bisnis, vol. 8, no. September, pp. 22–47, 2021.

[13] F. C. Ua, “Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sanksi Pajak, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi ( Studi Empiris KPP Pratama Serpong ),” pp. 487–499, 2021.

[14] I. S. P. Putra and B. Suryono, “Pengaruh Modernisasi Sistem Administrasi Perpajakan, Sosialisasi, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak,” J. Ilmu Ris. Akunt., vol. 9, no. 3, pp. 1–21, 2020.

[15] A. Arfah and M. R. Aditama, “Pengaruh Pengetahuan Perpajakan, Modernisasi Sistem Administrasi Perpajakan, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak,” Cent. Econ. Student J., vol. 3, no. 3, pp. 301–310, 2020, [Online]. Available: http://journal.student.uny.ac.id/ojs/index.php/profita/article/view/5996

[16] V. W. Sujarweni, Metodologi Penelitian Bisnis dan Ekonomi Pendekatan Kuantitatif. Yogyakarta: Yogyakarta : Pustakabarupress, 2018.

[17] S. Bahri, Metodologi Penelitian Bisnis. Yogyakarta: Yogyakarta : ANDI, 2018.

[18] S. K. Rahayu, Perpajakan (Konsep dan Aspek Formal). Bandung: Bandung : Penerbit Rekayasa Sains, 2017.

[19] C. Kuntadi, Sikencur (Sistem Kendali Kecurangan). Jakarta: PT. Elex Media Komputindo : Jakarta, 2017.

[20] E. Septiani, J. Susyanti, and A. Rachmat, “Pengaruh Sosialisasi Perpajakan, Pengetahuan Tarif Perpajakan, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Pada Umkm Yang Terdaftar Sebagai Wajib Pajak Di Kantor Pelayanan Pajak Pratama Malang Selatan),” e – J. Ris. Manaj., pp. 126–138, 2019.

[21] W. Newman, M. Charity, W. Ongayi, and M. N, “Literature Review on the Impact of Tax Knowledge on Tax Compliance among Small Medium Enterprises in a Developing Country,” Int. J. Entrep., vol. 224, 2018.

[22] T. T. T. Nguyen, D. Prior, and S. Van Hemmen, “Stochastic semi-nonparametric frontier approach for tax administration efficiency measure: Evidence from a cross-country study,” Econ. Anal. Policy, vol. 66, pp. 137–153, Jun. 2020, doi: 10.1016/j.eap.2020.03.002.

[23] N. Nursiam and I. M. Purnama, “The Effect of Tax Socialization, Tax Sanction and Online Servic System on MSME Taxpayer Compliance,” J. Pendidik. Nusant. Kaji. Ilmu Pendidik. dan Sos. Hum., vol. 2, no. 6, pp. 111–119, 2022, doi: 10.52796/jpnu.v2i2.57.

[24] H. H. Sa’diyah, R. N. A. Putra, and M. R. Nugroho, “Theory of Attribution dan Kepatuhan Pajak di Masa Pandemi Covid-19,” Scientax, vol. 3, no. 1, pp. 51–69, 2021, doi: 10.52869/st.v3i1.182.

[25] U. Khasanah, S. Mulyani, B. Akbar, and M. Dahlan, “The Impact of Project Management and Implementing Enterprise Resource Planning on Decision-Making Effectiveness: the Case of Indonesian State-Owned Enterprises,” Acad. Strateg. Manag. J., vol. 20, no. Special Issue 4, pp. 1–12, 2021.

[26] T. Bani-Khalid, A. F. Alshira’h, and M. H. Alshirah, “Determinants of Tax Compliance Intention among Jordanian SMEs: A Focus on the Theory of Planned Behavior,” Economies, vol. 10, no. 2, pp. 1–20, 2022, doi: 10.3390/economies10020030.

[27] E. E. Marandu, C. J. Mbekomize, and A. N. Ifezue, “Determinants of Tax Compliance: A Review of Factors and Conceptualizations,” Int. J. Econ. Financ., vol. 7, no. 9, 2015, doi: 10.5539/ijef.v7n9p207.


Refbacks

  • There are currently no refbacks.


 Fakultas Ekonomi dan Bisnis | Universitas Pelita Harapan | Kampus Universitas Pelita Harapan | Gedung F Lt. 12 | Lippo Karawaci, Tangerang - 15811 | Telp 021-5460901 | Fax 54210992