Pengaruh Literasi Pajak, Sosialisasi Perpajakan, dan Pemanfaatan Financial Technology Terhadap Kepatuhan Wajib Pajak Dimana Digitalisasi Perpajakan Sebagai Variabel Moderasi
Abstract
Based on KUP Law Number 28 of 2007 Article 1 paragraph 1, the definition of tax is a mandatory contribution to the state owed by an individual or entity that is coercive based on the Law, with no direct compensation and used for state purposes for the greatest prosperity of the people. In 2020 Indonesia's tax ratio experienced a decline that fell considerably, this year is where Indonesia's tax ratio declined the most due to the Covid-19 pandemic which limited public activities. This shows an indication that the level of awareness and compliance of the Indonesian people on taxes still tends to be low The purpose of this study is to determine the effect of tax literacy variables, tax socialization, and the use of financial technology on taxpayer compliance. The research location in this study is the Islamic University of Malang. This type of research is quantitative research. This research was conducted from December 2022 to June 2023. The number of samples was 88 respondents. data analyzed with SPSS 26.The results of this study show that tax literacy and tax socialization affect taxpayer compliance, while the use of financial technology does not affect taxpayer compliance. Tax digitalization can moderate tax literacy and tax socialization. However, digitalization cannot moderate the use of financial technology. Further researchers are expected to use other independent variables to increase the variety of research and find out other causes that can affect taxpayer compliance. For the Director General of Taxes, it is expected to utilize financial technology in the world of taxation to make it easier for taxpayers.
Keywords: Tax compliance, tax digitalization, tax literacy, tax socialization, financial technology utilization.
Full Text:
PDFReferences
David, F. . (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology (Vol. 13, Issue 3). MID Quarterly.
Indriyani, P. D. (2020). Pengaruh Sosialisasi Perpajakan, Pemahaman Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Pajak Terhadap Kepatuhan Pelaku E-Commerce Dalam Memenuhi Kewajiban Perpajakan.
Nugroho, V. Q., & Kurnia. (2020). Pengaruh Sosialisasi Perpajakan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmu Dan Riset Akuntansi, 9(1).
Risti, C. A. M., & Putra, R. J. (2022). Pengaruh Literasi Keuangan Dan Pemanfaatan Financial Technology Terhadap Kepatuhan Pajak Pebisnis Online Yang Dimoderasi Digitalisasi Perpajakan. Owner, 6(3), 1574–1583. https://doi.org/10.33395/owner.v6i3.951
Robbins, S. P. (2002). Perilaku Organisasi. Erlangga.
Sari, V. I. (2019). Pengaruh Literasi Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kota Semarang Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi. https://doi.org/https://doi.org/10.23887/jiah.v11i2.37449
Sitanggang, G., & Simbolan, R. (2022). Pengaruh Sosialisasi Pajak, Tarif Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada KPP Pratama Bandung Cicadas. Journal Scientific Of Mandalika.
Tambun, S., & Ananda, N. A. (2022). Pengaruh Kewajiban Moral Dan Digitalisasi Layanan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Nasionalisme Sebagai Pemoderasi. Owner, 6(3), 3158–3168. https://doi.org/10.33395/owner.v6i3.999
Tambunan, M. R. U. D., Rosdiana, H., & Irianto, E. S. (2020). TAXING DIGITAL ECONOMY THROUGH ONLINE MARKETPLACE IN INDONESIA. International Journal of Economics and Financial Issues, 10(2), 187–192. https://doi.org/10.32479/ijefi.9071
Trihatmoko, H., & Mubaraq, M. R. (2020). Pengaruh Pemahaman Akuntansi dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak pada KPP Pratama Madiun. E-Jurnal Akuntansi, 30(9), 2231. https://doi.org/10.24843/EJA.2020.v30.i09.p05
Refbacks
- There are currently no refbacks.
e_Jurnal Ilmiah Riset Akuntansi is indexed by:
