The Effect of Tax Sanctions, Modern Tax Administration System, E-Filing and Tax Volunteers on Taxpayer Compliance
DOI:
https://doi.org/10.36555/jasa.v8i2.2588Keywords:
Tax Sanctions, Modern Tax Administration System, E-Filing, Tax Volunteers, Individual Taxpayer ComplianceAbstract
This study aims to analyze the factors that influence taxpayer compliance. By using empirical data and case studies By analyzing the influence of tax sanctions, modern tax administration systems, e-filing and tax volunteers on taxpayer compliance.
The method in this study is a type of research that uses associative quantitative research methods and sampling techniques, namely random sampling on UMKM taxpayers registered at the Sukabumi Pratama Tax Office. To determine the size of the sample in this study, the Slovin formula was used in its calculations and 100 samples were obtained. Based on the results of statistical tests that tax sanctions and modern tax systems do not affect taxpayer compliance and the results of statistical tests show that E-filing, tax volunteers have a positive effect on taxpayer compliance.
The taxpayer compliance variable can be explained by the E-filing and tax volunteers variables by 33.6%. The remaining 66.4% is influenced by other factors not examined in this study, such as tax knowledge, taxpayer awareness, education level, and other factors that have the potential to influence taxpayer compliance.
References
Ariesta, R. P., & Latifah, L. (2017). Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Sistem Administrasi Perpajakan Modern, Pengetahuan Korupsi, dan Tax Amnesty terhadap Kepatuhan Wajib Pajak Di KPP Pratama Semarang. Akuntansi Dewantara, 1(2), 1–15.
Azizah, N., & Riany, M. (2022). Pengaruh Kualitas Pelayanan, Pengetahuan Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kabupaten Sukabumi. Jurnal Cahaya Mandalika (JCM), 655–662.
Erasashanti, A. P., Andriani, Y., Ridarmelli, & Irsan Lubis. (2022). The Effect of Modernization of the Tax Administration System and Tax Sanctions on Taxpayer Compliance. Aicmest, 1(2), 1–12.
Hertati, L. (2021). Pengaruh Tingkat Pengetahuan Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 7(2), 59–70. https://doi.org/10.38204/jrak.v7i2.560
Inayah., Afifudin., & Nandiroh, U. (2023). Pengaruh Program Relawan Pajak dan Pendampingan oleh Relawan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. E_Jurnal Ilmiah Riset Akuntansi, 12(01), 582–589. http://riset.unisma.ac.id/index.php/jra,
Koentjoro, M. P., Jatmiko, Y. D., Hidayati, B., & ... (2023). Workshop Klinik Penulisan Jurnal Nasional Penelitian dan Pengabdian Masyarakat sebagai Upaya Pengembangan Kapasitas Sumber Daya Pengajar. Jurnal Gramaswara …, 211–219. https://doi.org/10.21776/ub.gramaswara.2023.003.03.09
Masyhur, H. (2013). Pengaruh Sistem Administrasi Perpajakan Modern Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmu Manajemen Dan Bisnis, 4(1), 1–10. https://doi.org/10.17509/jimb.v4i1.983
Mulyati, Y., & Ismanto, J. (2021). Pengaruh Penerapan E-Filing, Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak pada Pegawai Kemendikbud. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 4(2), 139–155. https://doi.org/10.32493/jabi.v4i2.y2021.p139-155
Ristiyana, R., Atichasari, A. S., & Indriani, R. (2024). Pengaruh Insentif, Digitalisasi Dan Relawan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai Variabel Moderasi. Owner, 8(2), 1339–1349. https://doi.org/10.33395/owner.v8i2.2096
Setyowati, Y. (2017). Pengaruh Pengetahuan Perpajakan, Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Bumi Dan Bangunan Di Desa Kalidengen, Kecamatan Temon, Kabupaten Kulon Progo Tahun 2014. Profita, 5(8), 1–21.
Sugiyono. (2017). Metode Penelitian. Alfabeta Bandung.
Tajuroh Afiah, E., Kusumawati, N., & Ulfa, M. (2024). Pengaruh Self Assesment System, Pemeriksaan Pajak, dan Penagihan Pajak terhadap Penerimaan Pajak Pertambahan Nilai (PPN) pada KPP Pratama Serang Barat. Jurnal Akuntansi, 4(2), 875–884.
Zulhazmi, A. B., & Febrian, K. (2019). Pengaruh Penerapan Sistem E-Filing, Pengetahuan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Riset Bisnis, 3(1), 20–29.
