The Influence Of Understanding Tax Regulations, Taxation Socialization, Modern Administration Systems And Tax Sanctions On Cooperative Taxpayer Compliance
Abstract
The motivation behind this research is because there are cases of fraudulent tax reporting committed by corporate taxpayers in Gresik Regency. In addition, the following study tries to test and examine how knowledge of the tax laws, tax socialization, contemporary administrative systems, and tax penalties serve to influence tax compliance. The occupants selected was cooperative taxpayers registered at the Gresik Regency Trade Industry Micro, Small and Medium Enterprises Cooperative Office, totaling 763 taxpayers. The selection was determined by probability sampling method, found as many as 88 respondents who were calculated using the slovin formula. Researchers conducted hypothesis testing through the Structural Equation Model (SEM) method with SmartPLS software. The outcome prove that understanding tax regulations, tax socialization, and modern administrative systems a positive influence on taxpayer compliance is strong, while the influence of tax sanctions is quite negative.
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References
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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.
The Influence Of Understanding Tax Regulations, Taxation Socialization, Modern Administration Systems And Tax Sanctions On Cooperative Taxpayer Compliance.
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: 15 jan. 2025.
doi: https://doi.org/10.24843/EJA.2024.v34.i12.p19.
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