Assessing the Influence of Taxation Knowledge, E-Filing Implementation, and Income Level on Individual Taxpayer Compliance
Abstract
This study investigates the influence of taxation knowledge, e-filing implementation, and income level on individual taxpayer compliance at KPP Pratama West Denpasar. Utilizing the Slovin formula, the sample size was determined to be 100 from a total of 50,616 individual taxpayers representing the research population. Data collection was carried out through a structured questionnaire, and the analysis employed multiple linear regression techniques. The findings reveal that taxation knowledge, the implementation of e-filing, and income level significantly impact taxpayer compliance. These results are underpinned by the Theory of Planned Behavior, which suggests that behavioral intentions influence compliance behaviors, and Attribution Theory, which helps explain how taxpayers perceive the causes of their compliance decisions.
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References
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Asrinanda, Y. D. (2018). The Effect of Tax Knowledge , Self Assessment System , and Tax Awareness on Taxpayer Compliance The Effect of Tax Knowledge , Self Assessment System , and Tax Awareness on Taxpayer Compliance. International Journal of Academic Research in Business & Social Science, 8(10), 539–550. https://doi.org/10.6007/IJARBSS/v8-i10/4762
Darma Wicaksana, I. G. P. A., & Supadmi, N. L. (2019). Pengaruh Kesadaran WP, Pelayanan Fiskus, Sanksi Pajak, dan Tax Amnesty pada Kepatuhan WPOP. E-Jurnal Akuntansi, 27, 2039. https://doi.org/10.24843/eja.2019.v27.i03.p15
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Dewi, K. A. S., & Supadmi, N. L. (2022). Motivasi Pajak, Sanksi Pajak, dan Efektivitas E-Filing pada Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 32(11), 3306. https://doi.org/10.24843/eja.2022.v32.i11.p08
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Effendi, A. B., & Hidayatulloh, A. (2021). Anteseden Penggunaan E-Filing Dan Dampaknya Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Daerah Istimewa Yogyakarta. Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan, 13(2020), 179–189.
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Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS.
Handoko, Y., Toni, N., & Simorangkir, E. N. (2020). The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance at the Tax Office (KPP) Pratama, Medan Timur through Tax Awareness as an Intervening Variable. International Journal of Research and Review, 7(9), 294–302.
Inasius, F. (2018). Factors Influencing SME Tax Compliance : Evidence from Indonesia Factors Influencing SME Tax Compliance : Evidence from Indonesia. International Journal of Public Administration, 00(00), 1–13. https://doi.org/10.1080/01900692.2018.1464578
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, 4(3), 440–446. www.ajhssr.com
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Karnedi, N. F., & Hidayatulloh, A. (2019). Pengaruh Kesadaran Perpajakan, Sanksi Pajak dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan, 12(April), 1–9. https://doi.org/10.22441/profita.2019.v12.01.001
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Kurnia, & Fajarwati, R. Ay. (2022). Effect of education level , income level , and tax policy on taxpayer compliance during the COVID-19 pandemic ( Case study on employee individual taxpayers at The Sukabumi Pratama Tax Service Office ). International Journal of Health Sciences, 6(9)(July), 893–907.
Kussuari, K., & Boenjamin, P. (2019). Pengaruh Kebijakan Pengampunan Pajak dan Modernisasi Sistem Informasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 14(1), 59–80. https://doi.org/10.25105/jipak.v14i1.5080
Lubis, H. Z. (2019). Effect of E-Filling System Implementation And Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance. Journal of International Conference Proceedings, 2(3), 2019. https://doi.org/10.32535/jicp.v2i3.647
Mahendra, I. P. A. J., & Budiartha, I. K. (2020). Pengaruh Penerapan E-Filling Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan pada Kepatuhan WPOP. E-Jurnal Akuntansi, 30(5), 1183. https://doi.org/10.24843/eja.2020.v30.i05.p09
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Oktaviani, R. M., Kurnia, H., Sunarto, & Udin. (2020). The Effects of Taxpayer Knowledge and Taxation Socialization on Taxpayer Compliance: The Role of Taxpayer Awareness in Developing Indonesian Economy. Accounting, 6(2), 89–96. https://doi.org/10.5267/j.ac.2019.12.004
Prena, G. Das, Kustina, K. T., Dewi, I. G. A. A. O., Putra, I. G. C., & Krisnanda, R. A. (2019). Tax Sanctions, Tax Amnesty Program, and Tax Obligation Placement Towards Compliance Report on Corporate Taxpayers. International journal of social sciences and humanities, 3(1), 26–35. https://doi.org/10.29332/ijssh.v3n1.249
Purba, H., Sarpingah, S., & Nugroho, L. (2020). The Effect of Implementing E-FIlling System on Personal Tax Compliance with Internet Knowledge as Moderated Variables (Case Study on Personal Taxpayers at KPP Pratama Jakarta). International Journal of Commerce and Finance, May.
Putra, Y. A., & Waluyo. (2020). The Influence of Tax Knowledge, Taxpayer Awareness, and Tax Rates on the Compliance of Individual Taxpayers with Tax Sanctions as a Moderating Variable in E-Commerce Business Activities (Case Study at Online Shop Owner in Indonesia). International Journal of Innovative Science and Research Technology, 5(10), 1008–1019. www.ijisrt.com1008
Putri, E. W., & Trisnaningsih, S. (2023). The effect of tax rates, income levels, and taxpayer awareness on umkm taxpayer compliance. COSTING:Journal of Economic, Business and Accounting, 7, 999–1006.
Rabiyah, U., Suryani, A., & Karim, A. (2021). The Effect of Awareness, Fiscus Services and Taxation Knowledge on Taxpayer Compliance at Madya Makassar KPP. International Journal of Innovation Scientific Research and Review, 03(January), 797–799. http://www.journalijisr.com
Sari, F. (2022). Pengaruh Sosialisasi Perpajakan dan Pendapatan Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Medan Timur. Universitas Muhammadiyah Sumatera Utara.
Sari, N. P. Y., & Jati, I. K. (2019). Pengaruh Sistem Administrasi Perpajakan Modern, Pengetahuan Perpajakan Dan Kualitas Pelayanan Fiskus Pada Kepatuhan WPOP. E-Jurnal Akuntansi, 26(16), 310. https://doi.org/10.24843/eja.2019.v26.i01.p12
Sentanu, I. N. W., & Budiartha, K. (2019). Effect of Taxation Modernization on Tax Compliance. International research journal of management, IT and social sciences, 6(4), 207–213. https://doi.org/10.21744/irjmis.v6n4.683
Septyana, K. P., Suprasto, H. B., Putri, I. G. A. M. A. D., & Sari, M. M. (2019). Effect of Taxation Knowledge, Fiscus Service, and Tax Sanctions on Tax Obligation Compliance with Tax Amnesty as Moderated Variables. International research journal of management, IT and social sciences, 6(6), 111–117. https://doi.org/10.21744/irjmis.v6n6.773
Suardana, K. P., & Gayatri. (2020). Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan dan Perhitungan Tarif Pajak pada Kepatuhan Pajak Mahasiswa Pelaku UMKM. E-Jurnal Akuntansi, 30(9), 2311. https://doi.org/10.24843/eja.2020.v30.i09.p11
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suharyono. (2018). The Effect of Applying E - Filling Applications Towards Personal Taxpayer Compliance in Reporting Annual Tax Returning ( SPT ) in Bengkalis State Polytechnic Indonesia. International Journal of Public Finance, 1. https://doi.org/10.30927/ijpf.432848
Tambun, S., & Kopong, Y. (2017). The Effect of E-FIlling on the Compliance Individual Taxpayer, Moderated by Taxation Socialization. South East Asia Journal of Contemporary Business, Economics and Law, 13(1), 45–51.
Wiranatha, H., & Rasmini, N. K. (2017). E-Jurnal Akuntansi Universitas Udayana Pengaruh Pengetahuan Perpajakan , Modernisasi Sistem Administrasi Perpajakan , Tax Amnesty , Tingkat Penghasilan Pada Kepatuhan Wajib Pajak Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia F. E-Jurnal Akuntansi, 21, 2395–2424.
Arifin, S. B., & Syafii, I. (2019a). Penerapan E-Filing, E-Billing dan Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Medan Polonia. JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi, 5(1), 9. https://doi.org/10.31289/jab.v5i1.1979
Arifin, S. B., & Syafii, I. (2019b). Penerapan E-Filling, E-Billing dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi dan Bisnis, 5(1), 9–21. https://doi.org/10.31289/jab.v5i1.1979
Asrinanda, Y. D. (2018). The Effect of Tax Knowledge , Self Assessment System , and Tax Awareness on Taxpayer Compliance The Effect of Tax Knowledge , Self Assessment System , and Tax Awareness on Taxpayer Compliance. International Journal of Academic Research in Business & Social Science, 8(10), 539–550. https://doi.org/10.6007/IJARBSS/v8-i10/4762
Darma Wicaksana, I. G. P. A., & Supadmi, N. L. (2019). Pengaruh Kesadaran WP, Pelayanan Fiskus, Sanksi Pajak, dan Tax Amnesty pada Kepatuhan WPOP. E-Jurnal Akuntansi, 27, 2039. https://doi.org/10.24843/eja.2019.v27.i03.p15
Darmayani, S. A. P. S., & Hasibuan, H. T. (2022). Pengetahuan Pajak, Kesadaran Wajib Pajak, Program Pemutihan Pajak dan Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 32 (9), 2813–2821.
Dewi, K. A. S., & Supadmi, N. L. (2022). Motivasi Pajak, Sanksi Pajak, dan Efektivitas E-Filing pada Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 32(11), 3306. https://doi.org/10.24843/eja.2022.v32.i11.p08
Dewi, L. P. S. K., & Merkusiwati, N. K. L. A. (2018). Pengaruh Kesadaran Wajib Pajak , Sanksi Perpajakan , E-Filing , dan Tax Amnesty Terhadap Kepatuhan Pelaporan Wajib Pajak Fakultas Ekonomi dan Bisnis Universitas Udayana. E-Jurnal Akuntansi, 22, 1626–1655.
Dewi, N. P. A. K., & Setiawan, P. E. (2023). Pengetahuan Perpajakan, Pemahaman Peraturan Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak E-Commerce. E-Jurnal Akuntansi, 33(5), 1360. https://doi.org/10.24843/eja.2023.v33.i05.p16
Direktorat Jenderal Pajak. (2021). Laporan Tahunan Direktorat Jenderal Pajak Tahun 2021.
Dissanayake, N., Revenue, I., Lanka, S., & Premaratna, S. P. (2020). The impact of income on tax compliance : The empirical evidence from small and medium taxpayers of Sri Lanka The impact of income on tax compliance : The empirical evidence from small and medium taxpayers of Sri Lanka. 3rd Research Conference on Business Studies, November.
Effendi, A. B., & Hidayatulloh, A. (2021). Anteseden Penggunaan E-Filing Dan Dampaknya Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Daerah Istimewa Yogyakarta. Profita: Komunikasi Ilmiah Akuntansi dan Perpajakan, 13(2020), 179–189.
Ezer, E., & Ghozali. (2017). Pengaruh Tingkat Pendapatan, Tarif Pajak, Denda Pajak, dan Probabilitas Pemeriksaan Pajak terhadap Kepatuhan Pajak. Diponegoro Journal of Accounting, 6, 1–13.
Fadilah, L., Noermansyah, A. L., & Krisdiyawati, K. (2021). Pengaruh Tingkat Pendapatan, Penurunan Tarif, dan Perubahan Cara Pembayaran terhadap Kepatuhan Wajib Pajak UMKM Masa Pandemi Covid-19. Owner: Riset dan Jurnal Akuntansi, 5(2), 450–459. https://doi.org/10.33395/owner.v5i2.487
Faisal, M., & Yulianto, A. (2019). Religiusitas, Norma Subjektif, dan Persepsi Pengeluaran Pemerintah dalam Mendukung Kepatuhan Wajib Pajak. Jurnal Kajian Akuntansi, 3(2), 170. https://doi.org/10.33603/jka.v3i2.3106
Ghozali, I. (2018). Aplikasi analisis multivariate dengan program IBM SPSS.
Handoko, Y., Toni, N., & Simorangkir, E. N. (2020). The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance at the Tax Office (KPP) Pratama, Medan Timur through Tax Awareness as an Intervening Variable. International Journal of Research and Review, 7(9), 294–302.
Inasius, F. (2018). Factors Influencing SME Tax Compliance : Evidence from Indonesia Factors Influencing SME Tax Compliance : Evidence from Indonesia. International Journal of Public Administration, 00(00), 1–13. https://doi.org/10.1080/01900692.2018.1464578
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, 4(3), 440–446. www.ajhssr.com
Indraloka, G. A. (2023). Analisis Pengaruh Penerapan Sistem E-Filing, Pengetahuan Pajak, Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Pelaporan Spt Tahunan Kpp Pratama Kediri. In Universitas Diponegoro. Universitas Diponegoro.
Iraman, E., Ono, Y., & Kakinaka, M. (2021). Tax compliance and social desirability bias of taxpayers : experimental evidence from Indonesia. Journal of Public Policy, 1–18. https://doi.org/10.1017/S0143814X21000040
Karnedi, N. F., & Hidayatulloh, A. (2019). Pengaruh Kesadaran Perpajakan, Sanksi Pajak dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan, 12(April), 1–9. https://doi.org/10.22441/profita.2019.v12.01.001
Kesumasari, K. A., & Suardana, N. K. I. (2018). Pengaruh Pengetahuan Perpajakan , Kesadaran dan Pengetahuan Tax Amnesty Pada Kepatuhan WPOP di KPP Pratama Gianyar Fakultas7Ekonomi dan7Bisnis Universitas7Udayana7 ( Unud ), Bali , Indonesia email : kadekintania@gmail.com / Telp : + 6281238002223 Fakultas. E-Jurnal Akuntansi, 22, 1503–1529.
Kurnia, & Fajarwati, R. Ay. (2022). Effect of education level , income level , and tax policy on taxpayer compliance during the COVID-19 pandemic ( Case study on employee individual taxpayers at The Sukabumi Pratama Tax Service Office ). International Journal of Health Sciences, 6(9)(July), 893–907.
Kussuari, K., & Boenjamin, P. (2019). Pengaruh Kebijakan Pengampunan Pajak dan Modernisasi Sistem Informasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 14(1), 59–80. https://doi.org/10.25105/jipak.v14i1.5080
Lubis, H. Z. (2019). Effect of E-Filling System Implementation And Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance. Journal of International Conference Proceedings, 2(3), 2019. https://doi.org/10.32535/jicp.v2i3.647
Mahendra, I. P. A. J., & Budiartha, I. K. (2020). Pengaruh Penerapan E-Filling Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak, dan Sanksi Perpajakan pada Kepatuhan WPOP. E-Jurnal Akuntansi, 30(5), 1183. https://doi.org/10.24843/eja.2020.v30.i05.p09
Nugroho, W. C. (2021). Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak Wawan Cahyo Nugroho 1 Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya, Indonesia. E-Jurnal Akuntansi, 2882–2894.
Oktaviani, R. M., Kurnia, H., Sunarto, & Udin. (2020). The Effects of Taxpayer Knowledge and Taxation Socialization on Taxpayer Compliance: The Role of Taxpayer Awareness in Developing Indonesian Economy. Accounting, 6(2), 89–96. https://doi.org/10.5267/j.ac.2019.12.004
Prena, G. Das, Kustina, K. T., Dewi, I. G. A. A. O., Putra, I. G. C., & Krisnanda, R. A. (2019). Tax Sanctions, Tax Amnesty Program, and Tax Obligation Placement Towards Compliance Report on Corporate Taxpayers. International journal of social sciences and humanities, 3(1), 26–35. https://doi.org/10.29332/ijssh.v3n1.249
Purba, H., Sarpingah, S., & Nugroho, L. (2020). The Effect of Implementing E-FIlling System on Personal Tax Compliance with Internet Knowledge as Moderated Variables (Case Study on Personal Taxpayers at KPP Pratama Jakarta). International Journal of Commerce and Finance, May.
Putra, Y. A., & Waluyo. (2020). The Influence of Tax Knowledge, Taxpayer Awareness, and Tax Rates on the Compliance of Individual Taxpayers with Tax Sanctions as a Moderating Variable in E-Commerce Business Activities (Case Study at Online Shop Owner in Indonesia). International Journal of Innovative Science and Research Technology, 5(10), 1008–1019. www.ijisrt.com1008
Putri, E. W., & Trisnaningsih, S. (2023). The effect of tax rates, income levels, and taxpayer awareness on umkm taxpayer compliance. COSTING:Journal of Economic, Business and Accounting, 7, 999–1006.
Rabiyah, U., Suryani, A., & Karim, A. (2021). The Effect of Awareness, Fiscus Services and Taxation Knowledge on Taxpayer Compliance at Madya Makassar KPP. International Journal of Innovation Scientific Research and Review, 03(January), 797–799. http://www.journalijisr.com
Sari, F. (2022). Pengaruh Sosialisasi Perpajakan dan Pendapatan Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi pada KPP Pratama Medan Timur. Universitas Muhammadiyah Sumatera Utara.
Sari, N. P. Y., & Jati, I. K. (2019). Pengaruh Sistem Administrasi Perpajakan Modern, Pengetahuan Perpajakan Dan Kualitas Pelayanan Fiskus Pada Kepatuhan WPOP. E-Jurnal Akuntansi, 26(16), 310. https://doi.org/10.24843/eja.2019.v26.i01.p12
Sentanu, I. N. W., & Budiartha, K. (2019). Effect of Taxation Modernization on Tax Compliance. International research journal of management, IT and social sciences, 6(4), 207–213. https://doi.org/10.21744/irjmis.v6n4.683
Septyana, K. P., Suprasto, H. B., Putri, I. G. A. M. A. D., & Sari, M. M. (2019). Effect of Taxation Knowledge, Fiscus Service, and Tax Sanctions on Tax Obligation Compliance with Tax Amnesty as Moderated Variables. International research journal of management, IT and social sciences, 6(6), 111–117. https://doi.org/10.21744/irjmis.v6n6.773
Suardana, K. P., & Gayatri. (2020). Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan dan Perhitungan Tarif Pajak pada Kepatuhan Pajak Mahasiswa Pelaku UMKM. E-Jurnal Akuntansi, 30(9), 2311. https://doi.org/10.24843/eja.2020.v30.i09.p11
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Suharyono. (2018). The Effect of Applying E - Filling Applications Towards Personal Taxpayer Compliance in Reporting Annual Tax Returning ( SPT ) in Bengkalis State Polytechnic Indonesia. International Journal of Public Finance, 1. https://doi.org/10.30927/ijpf.432848
Tambun, S., & Kopong, Y. (2017). The Effect of E-FIlling on the Compliance Individual Taxpayer, Moderated by Taxation Socialization. South East Asia Journal of Contemporary Business, Economics and Law, 13(1), 45–51.
Wiranatha, H., & Rasmini, N. K. (2017). E-Jurnal Akuntansi Universitas Udayana Pengaruh Pengetahuan Perpajakan , Modernisasi Sistem Administrasi Perpajakan , Tax Amnesty , Tingkat Penghasilan Pada Kepatuhan Wajib Pajak Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia F. E-Jurnal Akuntansi, 21, 2395–2424.
Published
2024-06-30
How to Cite
BRILIYANTI, Ni Putu Devina; HASIBUAN, Henny Triyana.
Assessing the Influence of Taxation Knowledge, E-Filing Implementation, and Income Level on Individual Taxpayer Compliance.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 6, june 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/116412>. Date accessed: 30 june 2024.
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