How Digital Tax Socialization Moderates E-Filling Against Individual Taxpayer Compliance
Abstract
This study aims to analyze the effect of using e-filling on individual taxpayer compliance by including the role of digital tax socialization to strengthen the relationship between the two. The new contribution of this research is to combine literature e-filling, digital tax outreach, and individual taxpayer compliance which were previously examined separately. The primary data for this study came from a questionnaire given to 100 individual taxpayers at KPP Pratama Ciamis. Purposive sampling was used to select the sample for this study. The Partial Least Square method and the SmartPLS tool are used to test the research variables. The results of the study show that e-filling has a positive effect on individual taxpayer compliance. The next result is that digital tax socialization is not significant in strengthening the positive effect of e-filling on individual taxpayer compliance. The practical contribution in this study is by finding that digital tax socialization directly has a positive relationship with individual taxpayer compliance. The results of our study support the commitment of various countries to carry out tax reform in a modern direction.
Keywords: E-filling; Digital Tax Socialization; Individual Taxpayer Compliance; Tax Authorities
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References
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Erawati, T., & Ratnasari, R. (2018). pengaruh penerapan e-filing terhadap kepatuhan wajib pajak dalam menyampaikan SPT tahunan dengan kepuasan kualitas pelayanan sebagai variabel intervening. Jurnal Akuntansi, 6(1), 1–10. https://doi.org/10.24964/ja.v6i1.427
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Gnangnon, S. K. (2016). Trade openness and structural vulnerability in developing countries. Journal of Economic Studies, 43, 70–89. https://doi.org/10.1108/JES-01-2015-0013
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2011). PLS-SEM: Indeed a silver bullet. Journal of Marketing Theory and Practice, 19(2), 139–152. https://doi.org/10.2753/MTP1069-6679190202
Herawati, H., Tabroni, R., & Lusiana, S. (2018). Pengaruh Media Dalam Mensosialisasikan Peraturan Pajak Terhadap Pemahaman Wajib Pajak. Sistem Informasi, Keuangan, Auditing Dan Perpajakan, 2(2), 84–95.
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Ilzetzki, E. (2018). Tax reform and the political economy of the tax base. Journal of Public Economics, 164, 197–210. https://doi.org/10.1016/j.jpubeco.2018.06.005
Ismail, J., Gasim, & Amalo, F. (2018). Pengaruh Penerapan Sistem E – Filing Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Sebagai Variabel Moderasi ( Studi Kasus Pada Kpp Pratama Kupang ). Jurnal Akuntansi (JA), 5(3), 11–22. www.metrotvnews.com/Reno
Javed, N., Saqib, E., Razaq, A., & Saeed, U. (2017). Revamping Urban Immovable Property Tax System by Using GIS and MIS: A Case Study of Reforming Urban Taxation Systems Using Spatial Tools and Technology. In Comprehensive Geographic Information Systems (Vol. 3). Elsevier. https://doi.org/10.1016/B978-0-12-409548-9.09691-3
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Published
2023-03-26
How to Cite
MALIK, Rifki Abdul et al.
How Digital Tax Socialization Moderates E-Filling Against Individual Taxpayer Compliance.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 3, p. 715-730, mar. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/97466>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i03.p10.
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