Pengaruh Sikap Wajib Pajak Pada Sistem Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Adopsi Sistem Pajak Elektronik Sebagai Variabel Mediasi Pada KPP Pratama Cilegon
Abstract
This study aims to determine the effect of taxpayer attitudes on the tax system and tax socialization on individual taxpayer compliance with the adoption of the electronic tax system as a mediating variable at KPP Pratama Cilegon. The population used is an individual taxpayer registered at KPP Pratama Cilegon. This research is a type of quantitative research. The sampling method used in this study is incidental sampling with a sample of 102 individual taxpayers who are registered as mandatory SPT at KPP Pratama Cilegon. This study uses primary data obtained from questionnaires. The analytical method used in this study is PLS-SEM using the SmartPLS version 3.2.9 application. The results show that the attitude of taxpayers to the tax system has a positive and significant effect on individual taxpayer compliance, tax socialization has a positive and significant effect on individual taxpayer compliance, taxpayer attitudes on the tax system have a positive and significant effect on the adoption of the electronic tax system, taxation socialization has a positive and significant effect on the adoption of an electronic tax system, the adoption of an electronic tax system has a positive and significant effect on individual taxpayer compliance, the adoption of an electronic tax system can mediate the effect of taxpayer attitudes on the tax system on partial individual taxpayer compliance and adoption electronic tax system can partially mediate the effect of tax socialization on individual taxpayer compliance.
References
Adawiyah, Prasetyono, H., & Estiningsih, W. (2021). Pengaruh Sosialisasi Dan Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Jagakarsa. Journal of Appilied Business and Economic (JABE), 8(1), 42–55.
Alamri, F., & Arif, W. (2019). Technology Acceptance Model (TAM) sebagai Solusi Atas Minat Penggunaan Layanan E-Registration Wajib Pajak. Jurnal Akuntansi Profesi I, 10(2), 89–99.
Edward, K. S., & Ambrose, J. (2017). Reserach Article Impact of Online Tax Filing on Tax Compliance Among Small and Medium Enterprises ( MSE ) In Kibwezi Sub County in Kenya. International Journal of Current Research, 9(01), 45196–45206. Retrieved from http://www.journalcra.com/sites/default/files/issue-pdf/20009.pdf
Fitriah, R., & Muiz, E. (2021). Penerapan E-Filing dan Sosialisasi Perpajakan Terhadap Kepatuhan Sukarela Wajib Pajak. Jurnal Akuntansi, 10(1), 107–115. https://doi.org/https://doi.org/10.37932/ja.v10i1.290
Ghozali, P. D. H. I. (2021). Partial Least Square: Konsep, Teknik dan Aplikasi Menggunakan Program SmartPLS 3.2.9 Untuk Penelitian Empiris (Edisi 3). Semarang: Badan Penerbit Universitas Diponegoro.
Indah, N. P. I. P., & Setiawan, P. E. (2020). The Effect of Tax Awareness, Taxation Sanctions, and Application of E-Filing Systems In Compliance With Personal Taxpayer Obligations. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(3), 440–446.
Kiconco, R. I., Gwokyalya, W., Sserwanga, A., & Balunywa, W. (2019). Tax compliance behaviour of small business enterprises in Uganda. Journal of Financial Crime, 26(4), 1117–1132. https://doi.org/10.1108/JFC-03-2018-0031
Majid, A. (2020). Pengaruh penerapan E-system, sosialisasi, pengetahuan, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi. Jurnal Analisa Akuntansi Dan Perpajakan, 9(4), 1–24. Retrieved from http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2873
Manalu, P. O., Kusumastati, W. K., & Safiq, M. (2021). The Effect of Attitude Towards E-Tax Systems, Adoption of E-Tax Systems, Isomorphic Forces, and Trust In Tax Authority To Tax Compliance (Case Study On SMEs Listed In KPP Pratama Medan Petisah). Jurnal Inovasi Penelitian, 2(2), 699–710. https://doi.org/https://doi.org/10.47492/jip.v2i2.741
Maqsudi, A., Ratnawati, T., & Riyadi, S. (2021). Socialization , Service and Knowledge Matter with Taxpayer Compliance : An Empirical Study in Indonesia. Journal of Asian Finance, Economics and Business, 8(6), 89–95. https://doi.org/10.13106/jafeb.2021.vol8.no6.0089
Mittal, R., Prakash, B., & Vishal, . (2020). Predicting Taxpayers Attitudes towards of Indian Tax Payers towards the E-Return Filling: An Empirical Study of Delhi, NCR, India. Asian Journal of Economics, Business and Accounting, 18(4), 38–45. https://doi.org/10.9734/ajeba/2020/v18i430292
Munawaroh, S., & Lukiastuti, F. (2021). Peran Mediasi Sistem E-Tax Terhadap Hubungan Antara Sikap Dan Kepatuhan Pajak (Studi Pada E-Tax Restoran Di Kabupaten Blora). STIE Bank BPD Jateng. Retrieved from http://eprints.stiebankbpdjateng.ac.id/437/
Musimenta, D., Naigaga, S., Bananuka, J., & Najjuma, M. S. (2019). Tax compliance of financial services firms: a developing economy perspective. Journal of Money Laundering Control, 22(1), 14–31. https://doi.org/10.1108/JMLC-01-2018-0007
Night, S., & Bananuka, J. (2020). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73–88. https://doi.org/10.1108/JEFAS-07-2018-0066
Pratiwi, I., & Anggraeni, D. (2020). Pengaruh Sikap Pada Sistem Pajak Elektronik Terhadap Kepatuhan Pajak dengan Adopsi Sistem Pajak Elektronik Sebagai Variabel Mediasi. Jurnal Akuntansi, Keuangan Dan Auditing, 1(2), 67–79.
Purwanto, E. (2020). Technology Adoption. Advances in Science, Technology and Innovation. Tangerang: Yayasan Pendidikan Philadelphia. https://doi.org/10.1007/978-3-030-50112-9_2
Rahayu, S. K. (2020). Perpajakan: Konsep, Sistem dan Implementasi (Edisi Revi). Bandung: Rekayasa Sains.
Ratnadi, N. M. D., & Widanaputra, A. A. G. P. (2019). Pengaruh Persepsi Kegunaan, Kemudahan Penggunaan dan Norma Subyektif pada Minat Berperilaku Penggunaan E-Billing. Jurnal Ilmiah Akuntansi Dan Bisnis, 14(2), 169. https://doi.org/10.24843/jiab.2019.v14.i02.p03
Ratnasari, K., Kurniawan, A., & Suangga, A. (2019). Effect of E-Filing Socialization on Tax Compliance With E-Filing Understanding As an Intervening Variable (Case Study of Individual Taxpayers Of Employees Registed On KPP Pratama Purwakarta). JTAR (Journal of Taxation), 1–11. Retrieved from http://ojs.stiesa.ac.id/index.php/jtar/article/view/85
Resmi, S. (2019). Perpajakan: Teori dan Kasus Edisi Revisi (11th ed.). Jakarta: Salemba Empat.
Simu, S. (2021). Pengaruh Sosialisasi Pelaporan Pajak Online, Pengetahuan Pajak, Persepsi Kemudahan, Pemahaman Teknologi Informasi Terhadap Minat Penggunaan Sistem E-Filing Untuk Hotel dan Restoran Dalam Melaporkan Pajak Tahunannya di Wilayah Perbatasan RI-RDTL. STIE Malangkucecwara.
Sormin, F. (2021). The Effect of Online Taxation Socialization, E-Commerce, Application of Accounting Standards on Tax Compliance of Micro, Small and Medium Enterprises in Jakarta. International Journal of Academic Research in Business and Social Sciences, 11(4), 295–302. https://doi.org/10.6007/ijarbss/v11-i4/9669
Stangl, B., & Pesonen, J. (2017). Information and Communication Technologies in Tourism 2018: Proceedings of the International Conference in Jönköping, Sweden, January 24-26, 2018. Switzerland: Springer International Publishing. Retrieved from https://books.google.co.id/books?id=mDxEDwAAQBAJ
Suwardi. (2020). Pengaruh Penggunaan E-Form Terhadap Peningkatan Kepatuhan Wajib Pajak. Jakarta Barat: Simposium Nasional Keuangan Negara 2020.
Syeren, M. (2020). Pengaruh Attitude Towards E-Tax System Terhadap Tax Compliance Dengan Adopsi E-Tax System Sebagai Variabel Mediasi. Universitas Tarumanegara
- Abstract 944
- PDF (Bahasa Indonesia) 632
Copyright (c) 2022 STATERA: Jurnal Akuntansi dan Keuangan
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
