Determinants of Taxpayer Compliance: The Roles of Understanding, Socialization, System Implementation, and Sanctions
Abstract
This research was motivated by instances of fraudulent tax reporting by corporate taxpayers in Gresik Regency. The study aims to test and examine the influence of tax law knowledge, tax socialization, modern administrative systems, and tax penalties on taxpayer compliance. The population for the study consisted of cooperative taxpayers registered with the Trade, Industry, and Micro, Small, and Medium Enterprises Cooperative Office in Gresik Regency, totaling 763 taxpayers. Using a probability sampling method, a sample of 88 respondents was selected, determined using the Slovin formula. The researchers employed hypothesis testing using the Structural Equation Model (SEM) method with SmartPLS software. The results indicate that understanding tax regulations, tax socialization, and modern administrative systems have a strong positive impact on taxpayer compliance. However, tax penalties were found to have a relatively negative influence on compliance.
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References
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Akasah, H. (2023). Tidak Laporan Pajak, DJP Serahkan Kontraktor ke Kejari. Radargresik.Id. https://radargresik.jawapos.com/pojok-perkoro/83940805/tidak-laporan-pajak-djp-serahkan-kontraktor-ke-kejari
Anggoro, Y. D. (2024). DJP Jatim II Serahkan Tersangka Tindak Pidana Pajak ke Kejari Gresik, Begini Kronologinya. Radargresik.Id. https://radargresik.jawapos.com/kota-gresik/834408295/djp-jatim-ii-serahkan-tersangka-tindak-pidana-pajak-ke-kejari-gresik-begini-kronologinya
Assfaw, A. M., & Sebhat, W. (2019). Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia. Journal Of Accounting, Finance Anda Auditing Studies, 32–58. https://doi.org/10.32602/jafas.2019.2
Fatimah. (2021). Riwayat Transformasi Digital Direktorat Jenderal Pajak. Pajakku. https://www.pajakku.com/read/60127f3e5bddc138006e302e/Riwayat-Transformasi-Digital-Direktorat-Jenderal-Pajak
Ghozali, I., & Kusumadewi, K. A. (2023). Partial Least Square: Konsep, Teknik dan Aplikasi menggunakan SmartPLS 4.0.
Hapsari, A. R., & Ramayanti, R. (2022). Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak UMKM. Jurnal IKRAITH-EKONOMIKA, 5(2), 16–24.
Harry, H. S. W., & Sari, D. P. (2020). Pemahaman perpajakan, kesadaran pajak dan tingkat pendapatan sebagai determinan kepatuhan pajak UMKM. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 5(2), 79–92. https://doi.org/10.34202/imanensi.5.2.2020.79-92
Janitra, R. A. (2019). Kepatuhan Wajib Pajak Koperasi. Jurnal Bisnis Dan Akuntansi, 21(Vol. 21 No. 1 (2019): Jurnal Bisnis dan Akuntansi), 71–76.
Kurniati, D. (2024). Penerimaan PPh Badan Kontraksi 34,5% di Semester I/2024, Ini Sebabnya. JAKARTA, DDTCNews. https://news.ddtc.co.id/berita/nasional/1803866/penerimaan-pph-badan-kontraksi-345-di-semester-i2024-ini-sebabnya
Latan, H., & Ghozali, I. (2015). Partial Least Squares: Concepts, Techniques and Applications using SmartPLS 3.
Lestary, S. R., Sueb, M., & Yudianto, I. (2021). The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs). Journal of Accounting Auditing and Business, 4(1), 87. https://doi.org/10.24198/jaab.v4i1.31998
Mardhatilla, D. P., Marundha, A., & Eprianto, I. (2023). Pengaruh Literasi Pajak, Sistem Administrasi Pajak Modern Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kabupaten Bekasi (Studi pada Wajib Pajak Orang Pribadi UMKM di Kabupaten Bekasi). Jurnal Economina, 2(2), 491–502. https://doi.org/10.55681/economina.v2i2.327
Maxuel, A., & Primastiwi, A. (2021). Pengaruh Sosialisasi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak UMKM E-COMMERCE. Jurnal Riset Manajemen & Bisnis, 16(1). https://doi.org/10.29313/bcsa.v4i1.11014
Mertayasa, I. W., Seri Ekayani, N. N., & Jayanti, L. G. . S. E. (2021). Pengaruh E-Filing, Sanksi, Kesadaran, Dan Sosialisasi Terhadap Kepatuhan Wajib Pajak Badan Pada KPP Pratama Gianyar. Jurnal Riset Akuntansi Warmadewa, 2(1), 29–34. https://doi.org/10.22225/jraw.2.1.2928.29-34
Novita, R. D., Marundha, A., & Khasanah, U. (2024). Pengaruh Modernisasi Sistem Administrasi Perpajakan, Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Jakarta Timur. Jurnal Economina, 3(2), 254–263. https://doi.org/10.55681/economina.v3i2.1197
Siswanto, D. (2023). Ada 9,8 Juta Wajib Pajak Telah Lapor SPT Tahunan, Mayoritas Melalui E-Filing. KONTAN.CO.ID. https://nasional.kontan.co.id/news/ada-98-juta-wajib-pajak-telah-lapor-spt-tahunan-mayoritas-melalui-e-filing
Widyanti, Y., Erlansyah, D., Butar Butar, S. D. R., & Maulidya, Y. N. (2021). Pengaruh Tingkat Pemahaman, Sanksi, Kesadaran Wajib Pajak, dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. Journal Management, Business, and Accounting, 20(3), 285–294. https://doi.org/10.33557/mbia.v20i3.1614
Yasinta. (2024). Hingga Maret 2024, Kinerja APBN Capai 18,26 Persen dari Target. Media Center.
Zakia, F. A., Sugiarti, & Siddiq, F. R. (2022). Analysis Of Understanding Level Of Tax Regulation, Taxpayer Awareness, Tax Socialization And Tax Provisions Of E-Commerce UMKM Towards Taxpayer Compliance. Jurnal Ekonomi Dan Perbankan, 7(2), 208–218. http://e-journal.stie-aub.ac.id/index.php/probank
Published
2024-12-03
How to Cite
KURSILLAH, Dhea Ajeng; DWIATI, Agustina Ratna.
Determinants of Taxpayer Compliance: The Roles of Understanding, Socialization, System Implementation, and Sanctions.
E-Jurnal Akuntansi, [S.l.], v. 34, n. 12, dec. 2024.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/121187>. Date accessed: 22 feb. 2025.
doi: https://doi.org/10.24843/EJA.2024.v34.i12.p19.
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