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
Downloads
Download data is not yet available.
References
Agrawal, D. R., & Wildasin, D. E. (2019). Technology and tax systems. Journal of Public Economics, xxx(xxxx), 1–15. https://doi.org/10.1016/j.jpubeco.2019.104082
Agustini, K. D., & Widhiyani, N. L. S. (2019a). Pengaruh Penerapan E-Filing, Sosialisasi Perpajakan, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 27, 1343. https://doi.org/10.24843/eja.2019.v27.i02.p19
Agustini, K. D., & Widhiyani, N. L. S. (2019b). Pengaruh Penerapan E-Filing, Sosialisasi Perpajakan, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 27(2), 1343–1364. https://doi.org/10.24843/eja.2019.v27.i02.p19
Alstadsæter, A., Kopczuk, W., & Telle, K. (2018). Social Networks and Tax Avoidance. NBER Working Paper Series.
Amalu, H., Ukwueze, T., Olife, L., Article, R., & Amalu, H. (2020). Product Tax Revenue and Economic Growth in Nigeria: An Engle-Granger Approach, Evidence From 1981 - 2019. Journal of Advanced Research in Economics and Administrative Sciences, 1. https://doi.org/10.47631/jareas.v1i2.111
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(September), 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
Andreoni, A., & Chang, H.-J. (2018). The Political Economy of Industrial Policy: Structural Interdependencies, Policy Alignment and Conflict Management. Structural Change and Economic Dynamics, 48. https://doi.org/10.1016/j.strueco.2018.10.007
Arianto, N., & Pratama, T. (2021). Pengaruh Kesadaran , Sosialisasi Perpajakan , Kualitas Pelayanan Fiskus dan. 9(2), 232–242.
Aryati, T., & Putritanti, L. R. (2016). Pengaruh Pemanfaatan Teknologi Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Riset Akuntansi Dan Keuangan, 4(3), 1155–1168. https://doi.org/10.17509/jrak.v4i3.4669
Bastani, S., Giebe, T., & Miao, C. (2020). Ethnicity and tax filing behavior. Journal of Urban Economics, 116(April 2019), 103215. https://doi.org/10.1016/j.jue.2019.103215
Benczúr, P., Kátay, G., & Kiss, Á. (2018). Assessing the economic and social impact of tax and benefit reforms: A general-equilibrium microsimulation approach applied to Hungary. Economic Modelling, 75(December 2017), 441–457. https://doi.org/10.1016/j.econmod.2018.06.016
Boning, W. C., Guyton, J., Hodge, R., & Slemrod, J. (2020). Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms. Journal of Public Economics, 190. https://doi.org/10.1016/j.jpubeco.2020.104261
Cindy, J., & Yenni, M. (2013). Pengaruh kesadaran wajib pajak, kualitas pelayanan fiskus , sanksi perpajakan, lingkungan wajib pajak berada terhadap kepatuhan wajib pajak orang pribadi di Surabaya. Tax & Accounting Review, 1, 51.
Doerrenberg, P. (2015). Does the use of tax revenue matter for tax compliance behavior? Economics Letters, 128. https://doi.org/10.1016/j.econlet.2015.01.005
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
Foros, Ø., Jarle, H., & Wyndham, T. (2019). International Journal of Industrial Organization Tax-free digital news ? 66, 119–136. https://doi.org/10.1016/j.ijindorg.2018.05.006
Fu, C., Xue, M., Xu, D. L., & Yang, S. L. (2019). Selecting strategic partner for tax information systems based on weight learning with belief structures. International Journal of Approximate Reasoning, 105(November), 66–84. https://doi.org/10.1016/j.ijar.2018.11.009
Gaigné, C., Hovelaque, V., & Mechouar, Y. (2019). Carbon tax and sustainable facility location: The role of production technology. International Journal of Production Economics, 224. https://doi.org/10.1016/j.ijpe.2019.107562
Ghiaie, H., Auclair, G., & Ntsama, J. (2019). Macroeconomic and Welfare effects of tax reforms in emerging economies: A case study of Morocco. Journal of Policy Modeling, 41. https://doi.org/10.1016/j.jpolmod.2019.02.005
Gisselquist, R. M., & Resnick, D. (2014). Aiding government effectiveness in developing countries. Public Administration and Development, 34(3), 141–148. https://doi.org/10.1002/pad.1694
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.
Ikhsan, M., & Trialdi, L. (2005). Indonesia’s new tax reform: Potential and direction. Journal of Asian Economics, 16, 1029–1046. https://doi.org/10.1016/j.asieco.2005.10.004
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
Kurniawan, M. O., Aprianto, A., & Ines, I. (2018). Pengaruh Penerapan Sistem E-Filing dan Tingkat Pemahaman PerpajakanTerhadap Penerimaan Pajak Penghasilan Orang Pribadi Dengan Kepatuhan Wajib Pajak Sebagai Variabel Pemoderasi (Studi Kasus Pada Wajib Pajak UMKM Di Kecamatan Ilir Timur I). Balance, 3(2), 456–463.
Lado, Y. O., & Budiantara, M. (2018). Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pegawai Negeri Sipil Dengan Pemahaman Internet Sebagai Variabel Pemoderasi (Studi Kasis Pada Dinas Perindutrian dan Perdagangan DIY). Jurnal Riset Akuntansi Mercu Buana, 4(1), 59–84. https://doi.org/10.26486/jramb.v4i1.498
Langer, S., & Korzhenevych, A. (2018). The effect of industrial and commercial land consumption on municipal tax revenue: Evidence from Bavaria. Land Use Policy, 77. https://doi.org/10.1016/j.landusepol.2018.05.052
Larasati, A. Y., & Binekas, B. (2019). Pengaruh Tingkat Kepatuhan Wajib Pajak dan Efektivitas Program Tax Amnesty terhadap Penerimaan Pajak (Studi Kasus pada Kanwil Direktorat Jenderal Pajak Jabar 1). Jurnal Akuntansi Bisnis Dan Ekonomi (JABE), 5(1), 1339–1354. https://journal.widyatama.ac.id/index.php/jabe/issue/view/3
Mardan, M., & Stimmelmayr, M. (2017). Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment? European Economic Review, 102. https://doi.org/10.1016/j.euroecorev.2017.12.007
Marliana, R., Suherman, M., & Almunawwaroh, M. (2017). Pengaruh Penerapan E-Filingn Terhadap Kepatuhan Wajib Pajak Dalam Penyampaian Surat Pemberitahuan (Spt) Tahunan Pada Kantor Pelayanan Pajak Pratama Kota Tasikmalaya. Media Riset Akuntansi, Auditing & Informasi, 15(1), 49–64. https://doi.org/10.25105/mraai.v15i1.1649
Mawejje, J., & Sebudde, R. (2019). Tax revenue potential and effort: Worldwide estimates using a new dataset. Economic Analysis and Policy, 63. https://doi.org/10.1016/j.eap.2019.05.005
Merliyana, & Saefurahman Asep. (2017). Pengetahuan dan Kesadaran Wajib Pajak Orang Pribadi Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaksanakan Kewajiban Perpajakan Studi Kasus : Wajib Pajak Orang Pribadi Di Rawamangun Jakarta Timur. Jurnal Akuntansi Dan Manajemen, 13(01), 134–167. https://stei.ac.id/ojsstei/index.php/JAM/article/view/189
Moscoso Boedo, H. (2018). Aggregate implications of the tax reform of 2017: Can taxes guide technology? Economics Letters, 173, 6–9. https://doi.org/10.1016/j.econlet.2018.09.009
Nofenlis, M. I., Putri, A. A., Puji, D., & Sari, P. (2022). Pengaruh Lingkungan Sosial , Norma Subjektif , Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan. Economics, Accounting and Business Journal, 2(1), 1–14.
Nurlaela, L. (2017a). Pengaruh Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Di KPP Pratama Garut. Jurnal Wahana Akuntansi, 2(2), 1–8.
Nurlaela, L. (2017b). Pengaruh Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak di KPP Pratama Garut. Jurnal Wahana Akuntansi, 2(2), 1–8.
Olivares Olivares, B. D. (2018). Technological innovation within the Spanish tax administration and data subjects’ right to access: An opportunity knocks. Computer Law and Security Review, 34(3), 628–639. https://doi.org/10.1016/j.clsr.2017.11.012
Oz-Yalaman, G. (2019). Financial inclusion and tax revenue. Central Bank Review, 19. https://doi.org/10.1016/j.cbrev.2019.08.004
Palupi, D. Y., & Herianti, E. (2017). Pengaruh Pemeriksaan dan Penagihan Pajak Terhadap Kepatuhan Wajib Pajak dengan Informasi Tren Media sebagai Variabel Moderating (Studi Kasus KPP Pratama Jakarta Kebayoran Baru Tiga). InFestasi, 13(1), 285–296. https://doi.org/10.21107/infestasi.v13i1.3050
Pranata, K. K., & Supadmi, N. L. (2018). Pengaruh Penerapan E-Filing pada Kepatuhan Wajib Pajak Badan dengan Biaya Kepatuhan Pajak sebagai Variabel Moderasi. E-Jurnal Akuntansi, 24(1), 633–661. https://doi.org/10.24843/eja.2018.v24.i01.p24
Pratiwi, S., Suryani, E., & Kurnia, K. (2018). Pengaruh Self Assesment System, Surat Tagihan Pajak Dan Restitusi Pajak Pertambahan Nilai Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Cibinong Tahun 2014-2016). Jurnal Akuntansi, Bisnis Dan Ekonomi, 4, 1201–1210. https://doi.org/10.33197/jabe.vol4.iss2.2018.181
Prichard, W., Salardi, P., & Segal, P. (2018). Taxation, non-tax revenue and democracy: New evidence using new cross-country data. World Development, 109, 295–312. https://doi.org/10.1016/j.worlddev.2018.05.014
Putri, N. E., & Putri, T. C. (2019). Keterkaitan penerapan sistem e-filing, sosialisasi perpajakan dan kepatuhan wajib pajak orang pribadi pada kpp pratama kebayoran baru III. Ikraith Ekonomika, 2(2), 95–104.
Rizzi, D. (2013). Citizenship and power in an agent-based model of tax compliance with public expenditure. Journal of Economic Psychology, 40. https://doi.org/10.1016/j.joep.2012.12.006
Rumina, U. A., Balandina, A. S., & Bannova, K. A. (2015). Evaluating the Effectiveness of Tax Incentives in Order to Create a Modern Tax Mechanism Innovation Development. Procedia - Social and Behavioral Sciences, 166. https://doi.org/10.1016/j.sbspro.2014.12.502
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), 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, 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051
Schafferer, C., Yeh, C.-Y., Chen, S.-H., Lee, J.-M., & Hsieh, C.-J. (2018). A simulation impact evaluation of a cigarette excise tax increase on licit and illicit cigarette consumption and tax revenue in 36 European countries. Public Health, 162, 48–57. https://doi.org/10.1016/j.puhe.2018.05.017
Serrato, J., & Zidar, O. (2018). The structure of state corporate taxation and its impact on state tax revenues and economic activity. Journal of Public Economics, 167, 158–176. https://doi.org/10.1016/j.jpubeco.2018.09.006
Setiawan, D., Kurniawan, B., & Payamta, P. (2018). Dampak penggunaan e-filling terhadap kepatuhan wajib pajak: peran perilaku wajib pajak sebagai variabel mediasi. Jurnal Akuntansi & Auditing Indonesia, 22(1), 12–24. https://doi.org/10.20885/jaai.vol22.iss1.art2
Shi, J., Tang, L., & Yu, L. (2015). Economic and environmental effects of coal resource tax reform in China: Based on a dynamic cge approach. Procedia Computer Science, 55(Itqm), 1313–1317. https://doi.org/10.1016/j.procs.2015.07.114
Siahaan, S., & Halimatusyadiah, H. (2019). Pengaruh Kesadaran Perpajakan, Sosialisasi Perpajakan, Pelayanan Fiskus, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 8, 1–14. https://doi.org/10.33369/j.akuntansi.8.1.1-14
Silaen, C. (2015). Pengaruh Sistem Perpajakan, Diskriminasi, Teknologi Dan Informasi Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(2), 1–15.
Sivadasan, J., & Slemrod, J. (2008). Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India. Journal of Public Economics, 92, 2199–2224. https://doi.org/10.1016/j.jpubeco.2008.04.001
Stefani, H. (2018). The Influences Of Tax Awareness, Tax Socialization, Fiscus Servicing And Tax Sanctions On Obedience Of Personal Taxes Obligatory. Jurnal Akuntansi, 8(1), 1–13.
Suherman, M., Almunawwaroh, M., & Marliana, R. (2015). Pengaruh Penerapan E-filingn Terhadap Kepatuhan Wajib Pajak Dalam Penyampaian Surat Pemberitahuan (Spt) Tahunan Pada Kantor Pelayanan Pajak Pratama Kota Tasikmalaya. Media Riset Akuntansi, Auditing & Informasi, 15(1), 49–64. https://doi.org/10.25105/mraai.v15i1.1649
Suprayogo, S., & Hasymi, M. (2018). Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahaman Internet Sebagai Variabel Moderasi Pada Kantor Pelayanan Pajak Pratama Jakarta Jatinegara. Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(2), 151–164. https://doi.org/10.22441/profita.2018.v11.02.001
Suryani, L. (2019). Tekonologi Informasi, Profesionalisme Account Representative dan Aplikasi E-Tax Terhadap Penerimaan Pajak. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(1), 26–45. https://doi.org/10.32493/jiaup.v7i1.2202
Tiefenbach, T., & Kohlbacher, F. (2015). Disasters, donations, and tax law changes: Disentangling effects on subjective well-being by exploiting a natural experiment. Journal of Economic Psychology, 50, 94–112. https://doi.org/10.1016/j.joep.2015.07.005
Vilaça, H. (2012). Portugal: Secularization and Religious Vitality of the Roman Catholic Church in a Southern European Country (pp. 77–93). https://doi.org/10.4324/9781315552743
Wang, F., Xu, S., Junqin, S., & Cullinan, C. (2019). Corporate Tax Avoidance: A Literature Review And Research Agenda: Corporate Tax Avoidance. Journal of Economic Surveys, 34. https://doi.org/10.1111/joes.12347
Zeida, T. H. (2019). On the corporate tax reform: Coordination and trade-offs. Journal of Macroeconomics, 62, 103156. https://doi.org/10.1016/j.jmacro.2019.103156
Agustini, K. D., & Widhiyani, N. L. S. (2019a). Pengaruh Penerapan E-Filing, Sosialisasi Perpajakan, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 27, 1343. https://doi.org/10.24843/eja.2019.v27.i02.p19
Agustini, K. D., & Widhiyani, N. L. S. (2019b). Pengaruh Penerapan E-Filing, Sosialisasi Perpajakan, Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. E-Jurnal Akuntansi, 27(2), 1343–1364. https://doi.org/10.24843/eja.2019.v27.i02.p19
Alstadsæter, A., Kopczuk, W., & Telle, K. (2018). Social Networks and Tax Avoidance. NBER Working Paper Series.
Amalu, H., Ukwueze, T., Olife, L., Article, R., & Amalu, H. (2020). Product Tax Revenue and Economic Growth in Nigeria: An Engle-Granger Approach, Evidence From 1981 - 2019. Journal of Advanced Research in Economics and Administrative Sciences, 1. https://doi.org/10.47631/jareas.v1i2.111
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(September), 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
Andreoni, A., & Chang, H.-J. (2018). The Political Economy of Industrial Policy: Structural Interdependencies, Policy Alignment and Conflict Management. Structural Change and Economic Dynamics, 48. https://doi.org/10.1016/j.strueco.2018.10.007
Arianto, N., & Pratama, T. (2021). Pengaruh Kesadaran , Sosialisasi Perpajakan , Kualitas Pelayanan Fiskus dan. 9(2), 232–242.
Aryati, T., & Putritanti, L. R. (2016). Pengaruh Pemanfaatan Teknologi Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Riset Akuntansi Dan Keuangan, 4(3), 1155–1168. https://doi.org/10.17509/jrak.v4i3.4669
Bastani, S., Giebe, T., & Miao, C. (2020). Ethnicity and tax filing behavior. Journal of Urban Economics, 116(April 2019), 103215. https://doi.org/10.1016/j.jue.2019.103215
Benczúr, P., Kátay, G., & Kiss, Á. (2018). Assessing the economic and social impact of tax and benefit reforms: A general-equilibrium microsimulation approach applied to Hungary. Economic Modelling, 75(December 2017), 441–457. https://doi.org/10.1016/j.econmod.2018.06.016
Boning, W. C., Guyton, J., Hodge, R., & Slemrod, J. (2020). Heard it through the grapevine: The direct and network effects of a tax enforcement field experiment on firms. Journal of Public Economics, 190. https://doi.org/10.1016/j.jpubeco.2020.104261
Cindy, J., & Yenni, M. (2013). Pengaruh kesadaran wajib pajak, kualitas pelayanan fiskus , sanksi perpajakan, lingkungan wajib pajak berada terhadap kepatuhan wajib pajak orang pribadi di Surabaya. Tax & Accounting Review, 1, 51.
Doerrenberg, P. (2015). Does the use of tax revenue matter for tax compliance behavior? Economics Letters, 128. https://doi.org/10.1016/j.econlet.2015.01.005
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
Foros, Ø., Jarle, H., & Wyndham, T. (2019). International Journal of Industrial Organization Tax-free digital news ? 66, 119–136. https://doi.org/10.1016/j.ijindorg.2018.05.006
Fu, C., Xue, M., Xu, D. L., & Yang, S. L. (2019). Selecting strategic partner for tax information systems based on weight learning with belief structures. International Journal of Approximate Reasoning, 105(November), 66–84. https://doi.org/10.1016/j.ijar.2018.11.009
Gaigné, C., Hovelaque, V., & Mechouar, Y. (2019). Carbon tax and sustainable facility location: The role of production technology. International Journal of Production Economics, 224. https://doi.org/10.1016/j.ijpe.2019.107562
Ghiaie, H., Auclair, G., & Ntsama, J. (2019). Macroeconomic and Welfare effects of tax reforms in emerging economies: A case study of Morocco. Journal of Policy Modeling, 41. https://doi.org/10.1016/j.jpolmod.2019.02.005
Gisselquist, R. M., & Resnick, D. (2014). Aiding government effectiveness in developing countries. Public Administration and Development, 34(3), 141–148. https://doi.org/10.1002/pad.1694
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.
Ikhsan, M., & Trialdi, L. (2005). Indonesia’s new tax reform: Potential and direction. Journal of Asian Economics, 16, 1029–1046. https://doi.org/10.1016/j.asieco.2005.10.004
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
Kurniawan, M. O., Aprianto, A., & Ines, I. (2018). Pengaruh Penerapan Sistem E-Filing dan Tingkat Pemahaman PerpajakanTerhadap Penerimaan Pajak Penghasilan Orang Pribadi Dengan Kepatuhan Wajib Pajak Sebagai Variabel Pemoderasi (Studi Kasus Pada Wajib Pajak UMKM Di Kecamatan Ilir Timur I). Balance, 3(2), 456–463.
Lado, Y. O., & Budiantara, M. (2018). Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pegawai Negeri Sipil Dengan Pemahaman Internet Sebagai Variabel Pemoderasi (Studi Kasis Pada Dinas Perindutrian dan Perdagangan DIY). Jurnal Riset Akuntansi Mercu Buana, 4(1), 59–84. https://doi.org/10.26486/jramb.v4i1.498
Langer, S., & Korzhenevych, A. (2018). The effect of industrial and commercial land consumption on municipal tax revenue: Evidence from Bavaria. Land Use Policy, 77. https://doi.org/10.1016/j.landusepol.2018.05.052
Larasati, A. Y., & Binekas, B. (2019). Pengaruh Tingkat Kepatuhan Wajib Pajak dan Efektivitas Program Tax Amnesty terhadap Penerimaan Pajak (Studi Kasus pada Kanwil Direktorat Jenderal Pajak Jabar 1). Jurnal Akuntansi Bisnis Dan Ekonomi (JABE), 5(1), 1339–1354. https://journal.widyatama.ac.id/index.php/jabe/issue/view/3
Mardan, M., & Stimmelmayr, M. (2017). Tax revenue losses through cross-border loss offset: An insurmountable hurdle for formula apportionment? European Economic Review, 102. https://doi.org/10.1016/j.euroecorev.2017.12.007
Marliana, R., Suherman, M., & Almunawwaroh, M. (2017). Pengaruh Penerapan E-Filingn Terhadap Kepatuhan Wajib Pajak Dalam Penyampaian Surat Pemberitahuan (Spt) Tahunan Pada Kantor Pelayanan Pajak Pratama Kota Tasikmalaya. Media Riset Akuntansi, Auditing & Informasi, 15(1), 49–64. https://doi.org/10.25105/mraai.v15i1.1649
Mawejje, J., & Sebudde, R. (2019). Tax revenue potential and effort: Worldwide estimates using a new dataset. Economic Analysis and Policy, 63. https://doi.org/10.1016/j.eap.2019.05.005
Merliyana, & Saefurahman Asep. (2017). Pengetahuan dan Kesadaran Wajib Pajak Orang Pribadi Terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi Dalam Melaksanakan Kewajiban Perpajakan Studi Kasus : Wajib Pajak Orang Pribadi Di Rawamangun Jakarta Timur. Jurnal Akuntansi Dan Manajemen, 13(01), 134–167. https://stei.ac.id/ojsstei/index.php/JAM/article/view/189
Moscoso Boedo, H. (2018). Aggregate implications of the tax reform of 2017: Can taxes guide technology? Economics Letters, 173, 6–9. https://doi.org/10.1016/j.econlet.2018.09.009
Nofenlis, M. I., Putri, A. A., Puji, D., & Sari, P. (2022). Pengaruh Lingkungan Sosial , Norma Subjektif , Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan. Economics, Accounting and Business Journal, 2(1), 1–14.
Nurlaela, L. (2017a). Pengaruh Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Di KPP Pratama Garut. Jurnal Wahana Akuntansi, 2(2), 1–8.
Nurlaela, L. (2017b). Pengaruh Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak di KPP Pratama Garut. Jurnal Wahana Akuntansi, 2(2), 1–8.
Olivares Olivares, B. D. (2018). Technological innovation within the Spanish tax administration and data subjects’ right to access: An opportunity knocks. Computer Law and Security Review, 34(3), 628–639. https://doi.org/10.1016/j.clsr.2017.11.012
Oz-Yalaman, G. (2019). Financial inclusion and tax revenue. Central Bank Review, 19. https://doi.org/10.1016/j.cbrev.2019.08.004
Palupi, D. Y., & Herianti, E. (2017). Pengaruh Pemeriksaan dan Penagihan Pajak Terhadap Kepatuhan Wajib Pajak dengan Informasi Tren Media sebagai Variabel Moderating (Studi Kasus KPP Pratama Jakarta Kebayoran Baru Tiga). InFestasi, 13(1), 285–296. https://doi.org/10.21107/infestasi.v13i1.3050
Pranata, K. K., & Supadmi, N. L. (2018). Pengaruh Penerapan E-Filing pada Kepatuhan Wajib Pajak Badan dengan Biaya Kepatuhan Pajak sebagai Variabel Moderasi. E-Jurnal Akuntansi, 24(1), 633–661. https://doi.org/10.24843/eja.2018.v24.i01.p24
Pratiwi, S., Suryani, E., & Kurnia, K. (2018). Pengaruh Self Assesment System, Surat Tagihan Pajak Dan Restitusi Pajak Pertambahan Nilai Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Cibinong Tahun 2014-2016). Jurnal Akuntansi, Bisnis Dan Ekonomi, 4, 1201–1210. https://doi.org/10.33197/jabe.vol4.iss2.2018.181
Prichard, W., Salardi, P., & Segal, P. (2018). Taxation, non-tax revenue and democracy: New evidence using new cross-country data. World Development, 109, 295–312. https://doi.org/10.1016/j.worlddev.2018.05.014
Putri, N. E., & Putri, T. C. (2019). Keterkaitan penerapan sistem e-filing, sosialisasi perpajakan dan kepatuhan wajib pajak orang pribadi pada kpp pratama kebayoran baru III. Ikraith Ekonomika, 2(2), 95–104.
Rizzi, D. (2013). Citizenship and power in an agent-based model of tax compliance with public expenditure. Journal of Economic Psychology, 40. https://doi.org/10.1016/j.joep.2012.12.006
Rumina, U. A., Balandina, A. S., & Bannova, K. A. (2015). Evaluating the Effectiveness of Tax Incentives in Order to Create a Modern Tax Mechanism Innovation Development. Procedia - Social and Behavioral Sciences, 166. https://doi.org/10.1016/j.sbspro.2014.12.502
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), 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, 682–687. https://doi.org/10.1016/j.sbspro.2016.05.051
Schafferer, C., Yeh, C.-Y., Chen, S.-H., Lee, J.-M., & Hsieh, C.-J. (2018). A simulation impact evaluation of a cigarette excise tax increase on licit and illicit cigarette consumption and tax revenue in 36 European countries. Public Health, 162, 48–57. https://doi.org/10.1016/j.puhe.2018.05.017
Serrato, J., & Zidar, O. (2018). The structure of state corporate taxation and its impact on state tax revenues and economic activity. Journal of Public Economics, 167, 158–176. https://doi.org/10.1016/j.jpubeco.2018.09.006
Setiawan, D., Kurniawan, B., & Payamta, P. (2018). Dampak penggunaan e-filling terhadap kepatuhan wajib pajak: peran perilaku wajib pajak sebagai variabel mediasi. Jurnal Akuntansi & Auditing Indonesia, 22(1), 12–24. https://doi.org/10.20885/jaai.vol22.iss1.art2
Shi, J., Tang, L., & Yu, L. (2015). Economic and environmental effects of coal resource tax reform in China: Based on a dynamic cge approach. Procedia Computer Science, 55(Itqm), 1313–1317. https://doi.org/10.1016/j.procs.2015.07.114
Siahaan, S., & Halimatusyadiah, H. (2019). Pengaruh Kesadaran Perpajakan, Sosialisasi Perpajakan, Pelayanan Fiskus, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 8, 1–14. https://doi.org/10.33369/j.akuntansi.8.1.1-14
Silaen, C. (2015). Pengaruh Sistem Perpajakan, Diskriminasi, Teknologi Dan Informasi Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 2(2), 1–15.
Sivadasan, J., & Slemrod, J. (2008). Tax Law Changes, Income Shifting and Measured Wage Inequality: Evidence from India. Journal of Public Economics, 92, 2199–2224. https://doi.org/10.1016/j.jpubeco.2008.04.001
Stefani, H. (2018). The Influences Of Tax Awareness, Tax Socialization, Fiscus Servicing And Tax Sanctions On Obedience Of Personal Taxes Obligatory. Jurnal Akuntansi, 8(1), 1–13.
Suherman, M., Almunawwaroh, M., & Marliana, R. (2015). Pengaruh Penerapan E-filingn Terhadap Kepatuhan Wajib Pajak Dalam Penyampaian Surat Pemberitahuan (Spt) Tahunan Pada Kantor Pelayanan Pajak Pratama Kota Tasikmalaya. Media Riset Akuntansi, Auditing & Informasi, 15(1), 49–64. https://doi.org/10.25105/mraai.v15i1.1649
Suprayogo, S., & Hasymi, M. (2018). Pengaruh Penerapan Sistem E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pemahaman Internet Sebagai Variabel Moderasi Pada Kantor Pelayanan Pajak Pratama Jakarta Jatinegara. Profita: Komunikasi Ilmiah Akuntansi Dan Perpajakan, 11(2), 151–164. https://doi.org/10.22441/profita.2018.v11.02.001
Suryani, L. (2019). Tekonologi Informasi, Profesionalisme Account Representative dan Aplikasi E-Tax Terhadap Penerimaan Pajak. Jurnal Ilmiah Akuntansi Universitas Pamulang, 7(1), 26–45. https://doi.org/10.32493/jiaup.v7i1.2202
Tiefenbach, T., & Kohlbacher, F. (2015). Disasters, donations, and tax law changes: Disentangling effects on subjective well-being by exploiting a natural experiment. Journal of Economic Psychology, 50, 94–112. https://doi.org/10.1016/j.joep.2015.07.005
Vilaça, H. (2012). Portugal: Secularization and Religious Vitality of the Roman Catholic Church in a Southern European Country (pp. 77–93). https://doi.org/10.4324/9781315552743
Wang, F., Xu, S., Junqin, S., & Cullinan, C. (2019). Corporate Tax Avoidance: A Literature Review And Research Agenda: Corporate Tax Avoidance. Journal of Economic Surveys, 34. https://doi.org/10.1111/joes.12347
Zeida, T. H. (2019). On the corporate tax reform: Coordination and trade-offs. Journal of Macroeconomics, 62, 103156. https://doi.org/10.1016/j.jmacro.2019.103156
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: 26 apr. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i03.p10.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
