E-Billing System, Sanksi Perpajakan, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Era Pandemi Covid-19
Abstract
The research aims to test empirically the effect of implementing the e-billing system, tax sanctions and service quality on tax compliance in the Covid-19 pandemic era. The study uses the Theory of Planned Behavior and Attribution Theory, with a population of 140,595 registered taxpayers at the East Denpasar Pratama Tax Office with a total sample of 100 respondents obtained by the slovin formula. The sample collection method uses a non-probability sampling method with a purposive sampling technique. The data collection method uses a questionnaire with multiple linear regression data analysis techniques. The results showed that the implementation of the e-billing system, tax sanctions and service quality had a significant positive effect on taxpayer compliance in the Covid-19 pandemic era.
Keywords: E-Billing System; Tax Sactions; Quality of Tax Service; Taxpayer Compliance
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References
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Kadek Juniati Putri; Putu Ery Setiawan. (2017). Pengaruh Kesadaran, Pengetahuan Dan Pemahaman Perpajakan, Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 18 (2), hal. 1112–1140.
Lailiyah, N., Karolina, L., & Sebayang, B. (2019). Effectiveness of E-Billing System in Tax Payments for Taxpayers. Economics Development Analysis Journal. 8(4), pp. 267–280.
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), hal. 1183-1195. https://doi.org/10.24843/eja.2020.v30.i05.p09
Mukmin, M. N., Zuwariah, S., & Kusuma, I. C. (2020). Tax Compliance: Sanction and Awareness Perspective of Motor and Car Owners in Indonesia. Indonesian Journal of Social Research (IJSR). 2(2), pp. 156–163. https://doi.org/10.30997/ijsr.v2i2.55
Mustapha, B., & Obid, S. N. B. S. (2015). Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System. Procedia - Social and Behavioral Sciences, 172, pp. 2–9. https://doi.org/10.1016/j.sbspro.2015.01.328
Noviantari, P., & Setiawan, P. E. (2018). Pengaruh Persepsi Kualitas Pelayanan, Pemahaman, Persepsi Sanksi Perpajakan, dan Lingkungan Terhadap Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 22(3), hal. 1711-1740. https://doi.org/10.24843/eja.2018.v22.i03.p03
Oktaviani, R. M., Wahono, R., Srimindarti, C., & Hardiningsih, P. (2019). The Electronic Systems And Taxpayer Compliance. Jurnal Akuntansi. 23(1), pp. 143–159.
Okvan, D. (2019). Pengaruh Religiusitas , Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi Universitas Udayana. 28(3), hal. 2110–2125.
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Putu, N., Permata, I., & 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), pp. 440–446.
Rahman, A. (2017). How Do Public Officials Perceive Themselves as Taxpayers?. Economics, Business and Management Research (AEBMR), 43, pp. 1–5.
Ratnawati, V., Sari, R. N., & Sanusi, Z. M. (2019). Education , Service Quality , Accountability , Awareness , and Taxpayer Compliance : Individual Taxpayer Perception. International Journal of Financial Research. 10(5), pp. 420–429. https://doi.org/10.5430/ijfr.v10n5p420
Rifa Renia Kusmeilia, Cahyaningsih, K. (2019). Pengaruh Pengetahuan Perpajakan, Penerapan Sistem E-Filing dan Penerapan Sistem E-Billing Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi, 3(3), hal. 364–379.
Safitri, D., & Silalahi, S. P. (2020). Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Pemoderasi. Jurnal Akuntansi Dan Pajak, 20(2), hal. 145–153. https://doi.org/10.29040/jap.v20i2.688
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, pp. 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051
Sentanu, I. N. W. (2016). Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Hotel. E-Jurnal Akuntansi Universitas Udayana. 16 (1), hal. 306–332.
Sriniyati, S. (2020). Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 8(1), hal. 14–23. https://doi.org/10.30871/jaemb.v8i1.1913
Yunianti, L. N., Putri, N. K., Sudibyo, Y. A., & Rafinda, A. (2019). The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax. Journal of Accounting and Strategic Finance. 2(1), pp. 1–13. https://doi.org/10.33005/jasf.v2i1.20
Yusup, M., Hardiyana, A., & Sidharta, I. (2015). User Acceptance Model on E-Billing Adoption: A Study of Tax Payment by Government Agencies. Asia Pacific Journal of Multidisciplinary Research. 3(4), pp. 150–157. http://www.apjmr.com/apjmr-vol-3-no-4-part-v/
Ajzen, I. (1991). The Theory Of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), pp. 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Andreas, & Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables. Procedia - Social and Behavioral Sciences. 211(07), pp. 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
Arifin, S. B., & Syafii, I. (2019). 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), hal 9. https://doi.org/10.31289/jab.v5i1.1979
Awwalina Farihin Yadinta, P., Suratno, S., & Mulyadi, J. M. . (2018). Kualitas Pelayanan Fiskus, Dimensi Keadilan, Kesadaran Wajib Pajak dan Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Riset Akuntansi & Perpajakan (JRAP), 5(02), hal. 201–212. https://doi.org/10.35838/jrap.v5i02.186
Badan Pusat Statistik. (2021). Laporan Pertumbuhan Ekonomi Bali Triwulan IV-2020. Februari. Badan Pusat Statistik Provinsi Bali
Badan Pusat Statistik. (2021). Laporan Pertumbuhan Ekonomi Indonesia Triwulan IV-2020. Februari. Badan Pusat Statistik Indonesia
Bandiyono, A. (2019). Services E-Filing And E-Billing To Increase Tax Compliance And Acceptance. 1(2), pp. 208–223. https://doi.org/10.31933/DIJMS
Budiartha, K. (2019). Effect of Taxation Modernization on Tax Compliance. International Research Journal of Management, IT & Social Sciences. 6(4), pp. 207–213.
Cahyani, L. P. G., & Noviari, N. (2019). Pengaruh Tarif Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. E-Jurnal Akuntansi, 26(3), hal 1885-1911. https://doi.org/10.24843/eja.2019.v26.i03.p08
Ersania, G. A. R., & Merkusiwati, N. K. L. A. (2018). Pengaruh Penerapan E-system Perpajakan Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 22 (3), hal. 1882-1908. https://doi.org/10.24843/eja.2018.v22.i03.p09
Fauziyyah, D. I., Septiani, T., Musyaffi, A. M., Swadaya, U., & Jati, G. (2020). Potential Factor that Determines Taxpayer Compliance : The Development of Theory of Reason Action. International Conference on Accounting, Management and Entrepreneurship. 123, pp. 63–66.
Frey, F. and. (2002). Trust Breeds Trust : How Taxpayers Are Treated. Working Paper. Centre for Tax System Integrity, Research School of Social Sciences, Australian National University. No 32
Indrawan, R., & Putra, V. D. C. (2020). The Influence on Tax Rate and Tax Sanction on Tax Compliance of Non-Employees. Annual International Conference on Accounting Research. 127, pp. 183–186. https://doi.org/10.2991/aebmr.k.200309.040
Indriyarti, E. R., Christian, M.. (2020). The Impact Of Internal And External Factors On Taxpayer Compliance. Journal of Business and Applied Management. 13(1), hal. 33–48.
Kadek Juniati Putri; Putu Ery Setiawan. (2017). Pengaruh Kesadaran, Pengetahuan Dan Pemahaman Perpajakan, Kualitas Pelayanan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 18 (2), hal. 1112–1140.
Lailiyah, N., Karolina, L., & Sebayang, B. (2019). Effectiveness of E-Billing System in Tax Payments for Taxpayers. Economics Development Analysis Journal. 8(4), pp. 267–280.
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), hal. 1183-1195. https://doi.org/10.24843/eja.2020.v30.i05.p09
Mukmin, M. N., Zuwariah, S., & Kusuma, I. C. (2020). Tax Compliance: Sanction and Awareness Perspective of Motor and Car Owners in Indonesia. Indonesian Journal of Social Research (IJSR). 2(2), pp. 156–163. https://doi.org/10.30997/ijsr.v2i2.55
Mustapha, B., & Obid, S. N. B. S. (2015). Tax Service Quality: The Mediating Effect of Perceived Ease of Use of the Online Tax System. Procedia - Social and Behavioral Sciences, 172, pp. 2–9. https://doi.org/10.1016/j.sbspro.2015.01.328
Noviantari, P., & Setiawan, P. E. (2018). Pengaruh Persepsi Kualitas Pelayanan, Pemahaman, Persepsi Sanksi Perpajakan, dan Lingkungan Terhadap Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 22(3), hal. 1711-1740. https://doi.org/10.24843/eja.2018.v22.i03.p03
Oktaviani, R. M., Wahono, R., Srimindarti, C., & Hardiningsih, P. (2019). The Electronic Systems And Taxpayer Compliance. Jurnal Akuntansi. 23(1), pp. 143–159.
Okvan, D. (2019). Pengaruh Religiusitas , Pelayanan Fiskus dan Sanksi Pajak pada Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi Universitas Udayana. 28(3), hal. 2110–2125.
Putu, L., & Krisna, S. (2018). Pengaruh Kesadaran Wajib Pajak , Sanksi Perpajakan , E-Filing , dan Tax Amnesty Terhadap Kepatuhan Pelaporan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana. 22 (2), hal. 1626–1655.
Putu, N., Permata, I., & 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), pp. 440–446.
Rahman, A. (2017). How Do Public Officials Perceive Themselves as Taxpayers?. Economics, Business and Management Research (AEBMR), 43, pp. 1–5.
Ratnawati, V., Sari, R. N., & Sanusi, Z. M. (2019). Education , Service Quality , Accountability , Awareness , and Taxpayer Compliance : Individual Taxpayer Perception. International Journal of Financial Research. 10(5), pp. 420–429. https://doi.org/10.5430/ijfr.v10n5p420
Rifa Renia Kusmeilia, Cahyaningsih, K. (2019). Pengaruh Pengetahuan Perpajakan, Penerapan Sistem E-Filing dan Penerapan Sistem E-Billing Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi, 3(3), hal. 364–379.
Safitri, D., & Silalahi, S. P. (2020). Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Pemoderasi. Jurnal Akuntansi Dan Pajak, 20(2), hal. 145–153. https://doi.org/10.29040/jap.v20i2.688
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, pp. 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051
Sentanu, I. N. W. (2016). Sanksi Perpajakan Pada Kepatuhan Wajib Pajak Hotel. E-Jurnal Akuntansi Universitas Udayana. 16 (1), hal. 306–332.
Sriniyati, S. (2020). Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 8(1), hal. 14–23. https://doi.org/10.30871/jaemb.v8i1.1913
Yunianti, L. N., Putri, N. K., Sudibyo, Y. A., & Rafinda, A. (2019). The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer compliance in Paying Motor Vehicle Tax. Journal of Accounting and Strategic Finance. 2(1), pp. 1–13. https://doi.org/10.33005/jasf.v2i1.20
Yusup, M., Hardiyana, A., & Sidharta, I. (2015). User Acceptance Model on E-Billing Adoption: A Study of Tax Payment by Government Agencies. Asia Pacific Journal of Multidisciplinary Research. 3(4), pp. 150–157. http://www.apjmr.com/apjmr-vol-3-no-4-part-v/
Published
2023-04-30
How to Cite
SURA, Ni Made Dwi Pratiwi; RASMINI, Ni Ketut.
E-Billing System, Sanksi Perpajakan, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Era Pandemi Covid-19.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 4, p. 1131-1142, apr. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/86467>. Date accessed: 03 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i04.p18.
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