Kondisi Keuangan Memoderasi Pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan dan Kepatuhan Wajib Pajak Selama Pandemi Covid-19

  • Ni Ketut Ayu Febriyanthi Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
  • Ni Ketut Lely Aryani Merkusiwati Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

Taxpayer compliance is a scientific discipline run by taxpayers in order to carry out their obligations in the field of taxation according to applicable regulations. The aim of the research is to obtain information regarding the effect of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic which is moderated by financial conditions. The number of samples taken using the slovin formula is 100 samples with simple random sampling technique. Questionnaires are used as data. Moderate regression analysis and multiple linear regression were used as data analysis techniques. In accordance with the results of data analysis, it was found that taxpayer awareness and understanding of taxation had a significant positive effect on individual taxpayer compliance during the Covid-19 pandemic. Financial conditions strengthen the influence of taxpayer awareness and understanding of taxation on individual taxpayer compliance during the Covid-19 pandemic.


Keywords: Taxpayer Compliance; Taxpayer Awareness; Tax Understanding; Financial Condition

Downloads

Download data is not yet available.

References

Adhiambo, O. J., & Theuri, J. M. (2019). Effect of Taxpayer Awareness and Compliance Cost on Tax Compliance Among Small Scale Traders in Nakuru. International Academic Journal of Economics and Finance, 3(3), 279–295. http://www.iajournals.org/articles/iajef_v3_i3_279_295.pdf

Adhikari, N. R. (2020). Taxpayer Awareness and Understanding on Taxpayer Compliance in Nepal. Management Dynamics, 23(1), 163–168. https://doi.org/10.3126/md.v23i1.35574

Adhimatra, A. A. G. W., & Noviari, N. (2018). Faktor Yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Denpasar Timur. E-Jurnal Akuntansi Universitas Udayana, 25(1), 717–744.

Ajzen, I. (1991). The Theory of Planned Behavior The Theory of Planned Behavior. 5978(December 1991), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T

Anto, L. O., Husin, Hamid, W., & Bulan, N. L. (2021). Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance. Accounting, 7(1), 49–58. https://doi.org/10.5267/j.ac.2020.10.015

Arisandy, N. (2017). Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Bisnis Online Di Pekanbaru. Jurnal Ilmiah Ekonomi Dan Bisnis, 14(1), 62–71.

Asari, N. G. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ekobis Dewantara, 1(6), 1–8.

Asrinanda, Y. D. (2018). The Effect of Tax Knowledge, Self Assessment System, and Tax Awareness on Taxpayer Compliance. International Journal of Academic Research in Business and Social Sciences, 8(10), 539–550. https://doi.org/10.6007/ijarbss/v8-i10/4762

Astina, I. P. S., & Setiawan, P. E. (2018). Pengaruh Pemahaman Peraturan Perpajakan, Kualitas Pelayanan Fiskus dan Kesadaran Wajib Pajak Terhadap Tingkat Kepatuhan WPOP. E-Jurnal Akuntansi Universitas Udayana, 23(1), 1–30.

Cahyani, L. P. G., & Noviari, N. (2019). Pengaruh Tarif Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. E-Jurnal Akuntansi Universitas Udayana, 26(3), 1885–1911.

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. E-Jurnal Akuntansi Universitas Udayana, 22(2), 1626–1655.

Dharma, I. B. A. S., & Astika, I. B. P. (2021). Kondisi Keuangan, Kualitas Pelayanan, Sanksi Perpajakan, Kesadaran dan Kepatuhan Wajib Pajak Kendaraan Bermotor Ida. 31(7), 1615–1631. https://doi.org/10.24843/EJA.2021.v31.i07.p01

Dwi, Y., Paramita, P. D., & Prananditya, A. (2018). Pengaruh Pemahaman Peraturan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dengan Preferensi Resiko Sebagai Variabel Moderating. Journal of Accounting.

Hartana, I. M. G., & Merkusiwati, N. K. L. A. (2018). Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 25(2), 1506–1533.

Hasan, A., Gusnardi, & Muda, I. (2017). Analysis of Taxpayers and Understanding Awareness Increase in Compliance With Taxpayers Individual Taxpayers. International Journal of Economic Research, 14(12), 75–90.

Labangu, Y. L., Dali, N., & Hurainni. (2020). Kendari, Pengaruh Pemahaman Peraturan Pajak dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak Atas Pelaporan Spt ( Studi Kasus Pada Kantor Pelayanan Pajak Pratama. Jurnal Akuntansi Dan Keuangan (JAK), 5(2), 146–161.

Lisa, O., & Hermanto, B. (2018). The Effect of Tax Amnesty and Taxpayer Awareness to Taxpayer Compliance with Financial Condition as Intervening Variable. International Research Journal of Management, IT & Social Sciences, 5(2), 1–10. https://sloap.org/journals/index.php/irjmis/article/view/90%0AThe

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), 1183–1995. https://doi.org/10.24843/eja.2020.v30.i05.p09

Megayani, N. K. M., & Noviari, N. (2021). Pengaruh Program E-SAMSAT, SAMSAT Keliling, dan Kepuasan Wajib Pajak pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi Universitas Udayana, 318, 1936–1946. https://doi.org/10.24843/EJA.2021.v31.i08.p05

Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. https://doi.org/10.26905/jkdp.v22i2.1678

Pebrina, R., & Hidayatulloh, A. (2020). Pengaruh Penerapan E-Spt, Pemahaman Peraturan Perpajakan, Sanksi Perpajakan, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmiah Ekonomi Dan Bisnis, 17(1), 1–8.

Perdana, E. S., & Dwirandra, A. A. N. . (2020). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan, dan Sanksi Perpajakan Pada Kepatuhan Wajib Pajak UMKM. E-Jurnal Akuntansi Universitas Udayana, 30(6), 1458–1469.

Putra, I. N. A., & Setiawan, P. E. (2020). The Effect of Taxpayer Awareness, Service Quality, Taxation Understanding, and Application of E-Filling System on Corporate Taxpayer Compliance. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(2), 219–224.

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(01), 797–799.

Sari, A. P., & Wirakusuma, M. G. (2018). Persepsi Tax Amnesty Sebagai Pemoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Pada Kepatuhan WPOP. E-Jurnal Akuntansi Universitas Udayana, 22(1), 464–491.

Satria Negara, & Purnamasari, D. indri. (2019). The Effect of Tax Knowledge, Tax Awareness and Fiscal Service on Taxpayer Compliance (A Study of MSMEs in the Special Region of Yogyakarta). International Journal of Computer Science and Network, 8(5), 398–402.

Savitri, E., & Musfialdy. (2016). The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable. Procedia - Social and Behavioral Sciences, 219, 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051

Solekhah, P., & Supriono, S. (2018). Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Purworejo. Journal of Economic, Management, Accounting and Technology, 1(1), 74–90. https://doi.org/10.32500/jematech.v1i1.214

Suriambawa, A., & Setiawan, P. E. (2018). Sosialisasi Perpajakan Memoderasi Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan Pada Kepatuhan WPOP. E-Jurnal Akuntansi Universitas Udayana, 25(3), 2185–2211. https://doi.org/https://doi.org/10.24843/EJA.2018.v25.i03.p21

Susyanti, J., & Anwar, S. A. (2020). Efek Sikap Wajib Pajak, Kesadaran Wajib Pajak, Pengetahuan Perpajakan Terhadap Kepatuhan Pajak Di Masa Covid-19. SEBATIK, 1410–3737.

Triandani, M., & Apollo, A. (2020). Effect the Understanding of Taxation, Tax Sanctions and Taxpayer Awareness of Taxpayer Compliance (Research on Taxpayers of Individual Entrepreneurs in Tangerang Region). Dinasti International Journal of Digital Business Management, 2(1), 87–93. https://doi.org/10.31933/dijdbm.v2i1.638

Utari, P. D. A., & Setiawan, P. E. (2019). Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan WPOP Dengan Preferensi Resiko Sebagai Variabel Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 28(1), 109–131.

Vio, P., Ardayani, N., & Jati, I. K. (2019). Pengaruh Tax Amnesty dan Kondisi Keuangan pada Tingkat Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi Universitas Udayana, 26, 1741–1768.

Violitta Putri Pratiwi, Maryani, M., Agustin, R. D., Prasetyo, B., & Arnan, S. G. (2020). The Effect Of Taxpayer Awareness And Modernization Of Tax Administration System On Personal Taxpayer Compliance. PJAEE, 17(4), 2741–2748.

Widyantari, N. P. D., Wahyuni, M. A., & Sulindawati, N. L. E. G. (2017). Pengaruh Pemahaman Peraturan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Formal Wajib Pajak dengan Kondisi Keuangan Sebagai Variabel Moderasi (Studi Kasus pada Wajib Pajak Orang Pribadi (WPOP) yang terdaftar di KPP Pratama Singaraja). E-Journal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1, 8(2).

Wirawan, I. M. D. S., & Arygunartha, G. Y. (2021). Pemahaman Perpajakan dan Religiusitas Memoderasi Penurunan Tarif Pajak dan Pelayanan Online pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 31(5), 1169–1188. https://doi.org/10.24843/EJA.2021.v31.i05.p08

Yasa, I. P. R. P., & Jati, I. K. (2017). Kondisi Keuangan Wajib Pajak Pemoderasi Pengaruh Sanksi Perpajakan, Kesadaran Wajib Pajak Pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 19(2), 1521–1550.

Yunia, N. N. S., Kusuma, I. N., & Sudiartana, I. M. (2021). Pengaruh Pemahaman Peraturan Pajak Kualitas Pelayanan Fiskus, Sanksi Pajak, Kesadaran Wajib Pajak Dan Penurunan Tarif Pajak Umkm Pp No. 23 Tahun 2018 Terhadap Kepatuhan Wajib Dengan Preferensi Risiko Sebagai Variabel Moderasi. Jurnal Kharisma, 3(1), 106–116.
Published
2023-03-26
How to Cite
FEBRIYANTHI, Ni Ketut Ayu; MERKUSIWATI, Ni Ketut Lely Aryani. Kondisi Keuangan Memoderasi Pengaruh Kesadaran Wajib Pajak, Pemahaman Perpajakan dan Kepatuhan Wajib Pajak Selama Pandemi Covid-19. E-Jurnal Akuntansi, [S.l.], v. 33, n. 3, p. 743-755, mar. 2023. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/85672>. Date accessed: 04 nov. 2024. doi: https://doi.org/10.24843/EJA.2023.v33.i03.p12.
Section
Artikel