Tingkat Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Moderasi
Abstract
The study was conducted to analyze the effect of tax authorities' services and taxpayer knowledge on compliance with the level of taxpayer compliance with taxpayer awareness as a moderating variable in Mataram City during the Covid 19 pandemic. The study population was taxpayers registered at KPP Mataram Barat. The number of samples is 100 people with accidental sampling method. This research is a quantitative study with data processing methods using IBM SPSS Statistics 24. The results show that tax authorities have an effect on the level of taxpayer compliance, knowledge of the taxpayer has no effect on the level of taxpayer compliance. This research uses the moderating variable of taxpayer awareness to see the interaction between tax authorities and taxpayer knowledge variables. The results show that the interaction of taxpayer awareness is not able to moderate the relationship between tax authorities and taxpayer compliance, while the interaction of taxpayer awareness is able to moderate the knowledge of taxpayers on the level of taxpayer compliance.
Keywords: Fiscal Service; Taxpayer Knowledge; Taxpayer Compliance; Taxpayer Awareness; Moderating Variable
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References
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Fitria, A., Sonjaya, Y., & Pasolo, M. R. (2021). Pengaruh Sanksi Pajak, Kualitas Pelayanan Fiskus, Sosialisasi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Accounting Journal Universitas Yapis Papua, 2(2), 72–87.
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Julianti, M. (2014). Analisis Faktor – Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Untuk Membayar Pajak Dengan Kondisi Keuangan Dan Preferensi Risiko Wajib Pajak Sebagai Variabel Moderating (Studi Kasus pada Wajib Pajak yang Terdaftar di KPP Pratama Candisari. Diponegoro Journal of Accounting, 3(2), 793–807.
Manual, V., & Xin, A. Z. (2016). Impact of Tax Knowledge, Tax Compliance Cost, Tax Deterrent Tax Measures towards Tax Compliance Behavior: A survey on Self-Employed Taxpayers in West Malaysia. Electronic Journal of Business and Management, 1(1), 56–70.
Mat Jusoh, Y. H., Mansor, F. A., Abd Razak, S. N. A., & Wan Mohamad Noor, W. N. B. (2021). The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia. Advances in Business Research International Journal, 7(2), 250. https://doi.org/10.24191/abrij.v7i2.14326
Mayuza, A. A., Herawati, H., & Rifa, D. (2021). Pengaruh Modernisasi Sistem Administrasi Pajak, Pengetahuan Wajib Pajak, Kualitas Pelayanan Fiskus, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pekerja Bebas Di Kpp Pratama Padang Satu. Abstract of Undergraduate Research, Faculty of Economics, Bung Hatta University, 18(1). https://ejurnal.bunghatta.ac.id/index.php/JFEK/article/view/18634
Mutia, S. P. T. (2014). Pengaruh sanksi perpajakan, kesadaran perpajakan, pelayanan fiskus, dan tingkat pemahaman terhadap kepatuhan wajib pajak orang pribadi. Artikel Ilmiah, 2(1), 2–30.
Nasir, N. B. M., Sani, A. B. A., Mohtar, N. M. B., & Zainurdin, Z. K. B. (2015). Public Awareness Towards Goods and Services Tax ( GST ) in. International Academic Research Journal of Social Science, 1(2), 101–106.
Oladipo, O., Nwanji, T., Eluyela, D., Godo, B., & Adegboyegun, A. (2022). Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria. Problems and Perspectives in Management, 20(1), 41–48. https://doi.org/10.21511/ppm.20(1).2022.04
Permata, S. D. (2021). Influence of Incentive Policy Taxes and Tax Services on Taxpayer Compliance with Tax Socialization as a Moderating Variable in MSME Taxpayers during the Covid-19 Pandemic. 20962–20974.
Prima Yuslina, Amries Rusli Tanjung, & Alfiati Silfi. (2018). Pengaruh Pelayanan Fiskus, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan dan Preferensi Resiko Wajib Pajak Sebagai Variabel Moderating (Study Empiris pada Wajib Pajak Orang Pribadi di Kota Pekanbar. Akuntansi Dan Manajemen, 13(2), 40–57. https://doi.org/10.30630/jam.v13i2.38
Purba, H. (2020). The Analysis Of Lands In Security Zones Of High-Voltage Power Lines (Power Line) On The Example Of The Fergana Region Phd Of Fergana polytechnic institute, Uzbekistan PhD applicant of Fergana polytechnic institute, Uzbekistan. EPRA International Journal of Multidisciplinary Research (IJMR)-Peer Reviewed Journal, 2, 198–210. https://doi.org/10.36713/epra2013
Purnamasari, D., Susyanti, J., & Salim, M. A. (2016). Prodi manajePengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Non-Karyawan (Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Malang Selatan) men. E-Jurnal Riset Manajemen, 82–94.
Qohar, A. (2019). Pengaruh Pengetahuan Pajak Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi. Jurnal Akuntansi Universitas Negeri Semarang, 1(1), 6–7. https://lib.unnes.ac.id/29614/1/7101413025.pdf
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
Riano Roy Purnaditya. (2015). Terhadap Kepatuhan Pajak.
Samuji, I. M., Othman, S. A., & Ismail, R. D. (2022). Factors Affecting Tax Compliance Among Cooperatives Taxpayers in Malaysia. International Journal of Accounting, Finance and Business, 7(41), 9–17. https://doi.org/10.55573/IJAFB.074102
Suryani, H., & Sari, I. E. (2018). Pengaruh Sanksi Perpajakan, Pelayanan Fiskus dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Jakarta Pancoran). Ilmu Kuntansi, 16(2), 14–26.
Wahyudi, S. (2022). Determinants Of Taxpayer Compliance With Self Assessment System As A Mediation Variable During The Covid-19 Pandemic. International Journal of Social Service and Research, 2(3), 212–224. https://doi.org/10.46799/ijssr.v2i3.92
Wicaksono, M., & Lestari, T. (2017). Effect of Awareness, Knowledge and Attitude of Taxpayers Tax Compliance for Taxpayers in Tax Service Office Boyolali. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(01), 12–25. https://doi.org/10.29040/ijebar.v1i01.236
Yasin, M., & Safitri, M. (2021). Kepatuhan Wajib Pajak (WP) Dalam Melaporkan SPT Tahunan Di Masa Pandemi Covid-19 Pada KPP Pratama Mataram Barat. Jurnal Aplikasi Perpajakan, 2(1), 1–22. https://doi.org/10.29303/JAP.V2I1.11
Yerima, U., Nymphas, V. A., Emmanuel, A. A., & Sani, Y. U. (2022). Effects Of Tax Awareness, Knowledge And Social Costs On Tax Compliance Of Smes Operators In Jalingo Lga. Sapientia Global Journal Of Arts, Humanities And Development Studies, 5(3), 2695–2319. http://sgojahds.com/index.php/SGOJAHDS/article/view/385
Yustikasari, M. Y., Susyanti, J., & Hufron, M. (2020). The Influence of Taxpayer Attitudes, Taxpayer Awareness, and Knowledge of Taxation on Individual Taxpayer Compliance with Creative Economy Actors in the Fashion Sub-Sector in Batu City. Jurnal Riset Manajemen, 9(9), 102–117.
Zuana, E., Paramita, P. D., & Andini, R. (2018). Pengaruh Kualitas Pelayanan Fiskus Dan Kompetensi Fiskus Terhadap Wajib Pajak Dengan Mediasi Kesadaran Wajib Pajak (Studi …. In Journal Of Accounting (Vol. 4, Issue 4). https://jurnal.unpand.ac.id/index.php/AKS/article/view/1159
Agustina Naibaho, F. (2020). Pengaruh Pengetahuan Perpajakan, Kualitas Pelayanan Pajak dan Sanksi Perpajakan Terhadap Motivasi Wajib Pajak Orang Prijib Pajak Sebagai Variabel Moderating Pada KPP Pratama Medan Belawan. 110.
Agustiningsih, W., & Isroah, I. (2016). Pengaruh Penerapan E-Filing, Tingkat Pemahaman Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Di Kpp Pratama Yogyakarta. Nominal: Barometer Riset Akuntansi Dan Manajemen, 5(2), 107–122. https://doi.org/10.21831/NOMINAL.V5I2.11729
Aryobimo, P. T. (2017). Pengaruh Persepsi Wajib Pajak tentang Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan Wajib Pajak dan Preferensi Risiko sebagai Variabel Moderating. Skripsi Fakultas Ekonomika Dan Bisnis Universitas Diponegoro Semarang.
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
Baron, R. M., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research. Conceptual, Strategic, and Statistical Considerations. Journal of Personality and Social Psychology, 51(6), 1173–1182. https://doi.org/10.1037/0022-3514.51.6.1173
Ekonomi Masih Tertekan, Jam Malam Berlaku Lagi, Kasihan Pengusaha | Lombok Post. (n.d.). Retrieved October 3, 2022, from https://lombokpost.jawapos.com/ekonomi-bisnis/22/01/2021/ekonomi-masih-tertekan-jam-malam-berlaku-lagi-kasihan-pengusaha/
Fitria, A., Sonjaya, Y., & Pasolo, M. R. (2021). Pengaruh Sanksi Pajak, Kualitas Pelayanan Fiskus, Sosialisasi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Accounting Journal Universitas Yapis Papua, 2(2), 72–87.
Hardika, N. S., Wicaksana, K. A. B., & Subratha, I. N. (2021). The Impact of Tax Knowledge, Tax Morale, Tax Volunteer on Tax Compliance. Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020), 544, 98–103. https://doi.org/10.2991/assehr.k.210424.020
Julianti, M. (2014). Analisis Faktor – Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Untuk Membayar Pajak Dengan Kondisi Keuangan Dan Preferensi Risiko Wajib Pajak Sebagai Variabel Moderating (Studi Kasus pada Wajib Pajak yang Terdaftar di KPP Pratama Candisari. Diponegoro Journal of Accounting, 3(2), 793–807.
Manual, V., & Xin, A. Z. (2016). Impact of Tax Knowledge, Tax Compliance Cost, Tax Deterrent Tax Measures towards Tax Compliance Behavior: A survey on Self-Employed Taxpayers in West Malaysia. Electronic Journal of Business and Management, 1(1), 56–70.
Mat Jusoh, Y. H., Mansor, F. A., Abd Razak, S. N. A., & Wan Mohamad Noor, W. N. B. (2021). The Effects of Tax Knowledge, Tax Complexity and Tax Morale Towards Tax Compliance Behaviour Among Salaried Group in Malaysia. Advances in Business Research International Journal, 7(2), 250. https://doi.org/10.24191/abrij.v7i2.14326
Mayuza, A. A., Herawati, H., & Rifa, D. (2021). Pengaruh Modernisasi Sistem Administrasi Pajak, Pengetahuan Wajib Pajak, Kualitas Pelayanan Fiskus, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pekerja Bebas Di Kpp Pratama Padang Satu. Abstract of Undergraduate Research, Faculty of Economics, Bung Hatta University, 18(1). https://ejurnal.bunghatta.ac.id/index.php/JFEK/article/view/18634
Mutia, S. P. T. (2014). Pengaruh sanksi perpajakan, kesadaran perpajakan, pelayanan fiskus, dan tingkat pemahaman terhadap kepatuhan wajib pajak orang pribadi. Artikel Ilmiah, 2(1), 2–30.
Nasir, N. B. M., Sani, A. B. A., Mohtar, N. M. B., & Zainurdin, Z. K. B. (2015). Public Awareness Towards Goods and Services Tax ( GST ) in. International Academic Research Journal of Social Science, 1(2), 101–106.
Oladipo, O., Nwanji, T., Eluyela, D., Godo, B., & Adegboyegun, A. (2022). Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria. Problems and Perspectives in Management, 20(1), 41–48. https://doi.org/10.21511/ppm.20(1).2022.04
Permata, S. D. (2021). Influence of Incentive Policy Taxes and Tax Services on Taxpayer Compliance with Tax Socialization as a Moderating Variable in MSME Taxpayers during the Covid-19 Pandemic. 20962–20974.
Prima Yuslina, Amries Rusli Tanjung, & Alfiati Silfi. (2018). Pengaruh Pelayanan Fiskus, Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dengan Kondisi Keuangan dan Preferensi Resiko Wajib Pajak Sebagai Variabel Moderating (Study Empiris pada Wajib Pajak Orang Pribadi di Kota Pekanbar. Akuntansi Dan Manajemen, 13(2), 40–57. https://doi.org/10.30630/jam.v13i2.38
Purba, H. (2020). The Analysis Of Lands In Security Zones Of High-Voltage Power Lines (Power Line) On The Example Of The Fergana Region Phd Of Fergana polytechnic institute, Uzbekistan PhD applicant of Fergana polytechnic institute, Uzbekistan. EPRA International Journal of Multidisciplinary Research (IJMR)-Peer Reviewed Journal, 2, 198–210. https://doi.org/10.36713/epra2013
Purnamasari, D., Susyanti, J., & Salim, M. A. (2016). Prodi manajePengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Non-Karyawan (Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Malang Selatan) men. E-Jurnal Riset Manajemen, 82–94.
Qohar, A. (2019). Pengaruh Pengetahuan Pajak Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi. Jurnal Akuntansi Universitas Negeri Semarang, 1(1), 6–7. https://lib.unnes.ac.id/29614/1/7101413025.pdf
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
Riano Roy Purnaditya. (2015). Terhadap Kepatuhan Pajak.
Samuji, I. M., Othman, S. A., & Ismail, R. D. (2022). Factors Affecting Tax Compliance Among Cooperatives Taxpayers in Malaysia. International Journal of Accounting, Finance and Business, 7(41), 9–17. https://doi.org/10.55573/IJAFB.074102
Suryani, H., & Sari, I. E. (2018). Pengaruh Sanksi Perpajakan, Pelayanan Fiskus dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi pada Kantor Pelayanan Pajak Pratama Jakarta Pancoran). Ilmu Kuntansi, 16(2), 14–26.
Wahyudi, S. (2022). Determinants Of Taxpayer Compliance With Self Assessment System As A Mediation Variable During The Covid-19 Pandemic. International Journal of Social Service and Research, 2(3), 212–224. https://doi.org/10.46799/ijssr.v2i3.92
Wicaksono, M., & Lestari, T. (2017). Effect of Awareness, Knowledge and Attitude of Taxpayers Tax Compliance for Taxpayers in Tax Service Office Boyolali. International Journal of Economics, Business and Accounting Research (IJEBAR), 1(01), 12–25. https://doi.org/10.29040/ijebar.v1i01.236
Yasin, M., & Safitri, M. (2021). Kepatuhan Wajib Pajak (WP) Dalam Melaporkan SPT Tahunan Di Masa Pandemi Covid-19 Pada KPP Pratama Mataram Barat. Jurnal Aplikasi Perpajakan, 2(1), 1–22. https://doi.org/10.29303/JAP.V2I1.11
Yerima, U., Nymphas, V. A., Emmanuel, A. A., & Sani, Y. U. (2022). Effects Of Tax Awareness, Knowledge And Social Costs On Tax Compliance Of Smes Operators In Jalingo Lga. Sapientia Global Journal Of Arts, Humanities And Development Studies, 5(3), 2695–2319. http://sgojahds.com/index.php/SGOJAHDS/article/view/385
Yustikasari, M. Y., Susyanti, J., & Hufron, M. (2020). The Influence of Taxpayer Attitudes, Taxpayer Awareness, and Knowledge of Taxation on Individual Taxpayer Compliance with Creative Economy Actors in the Fashion Sub-Sector in Batu City. Jurnal Riset Manajemen, 9(9), 102–117.
Zuana, E., Paramita, P. D., & Andini, R. (2018). Pengaruh Kualitas Pelayanan Fiskus Dan Kompetensi Fiskus Terhadap Wajib Pajak Dengan Mediasi Kesadaran Wajib Pajak (Studi …. In Journal Of Accounting (Vol. 4, Issue 4). https://jurnal.unpand.ac.id/index.php/AKS/article/view/1159
Published
2022-11-26
How to Cite
RINANTO, Eka; FURKAN, Lalu Muhammad; HIDAYATI, Siti Aisyah.
Tingkat Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Moderasi.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 11, p. 3410-3423, nov. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/92467>. Date accessed: 29 apr. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i11.p16.
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