THE INFLUENCE OF TAXPAYER AWARENESS, TAX SERVICE QUALITY, E-FILLING, AND TAX SANCTIONS ON INDIVIDUAL TAXPAYER COMPLIANCE
DOI:
https://doi.org/10.32493/ebic.v2i1.51043Keywords:
Taxpayer Awareness, Quality Of Tax Services, Electronic Filling, Sanctions, Tax Taxpayer Awareness Of Individual TaxpayersAbstract
This study aims to analyze the influence of taxpayer awareness, quality of tax services, e-filling and tax sanctions on individual taxpayer compliance. This study was conducted by distributing questionnaires at KPP Pratama Serpong, the technique used is Random Sampling Technique, namely taking sample members from the population which is done randomly without considering the strata in the population. The data used in this study are primary data, namely data obtained directly from the field with a questionnaire instrument. The research method used is the t-test and F-test to test the null hypothesis (HO) and alternative hypothesis (H1). The results of the t-test show that the variables of taxpayer awareness (X1), quality of tax services (X2), e-filling (X3), and tax sanctions (X4) have a significant influence on individual taxpayer compliance with t-count values of 33.147, 31.464, 32.030, 31.007, respectively, which are greater than the t table of 1.966. The results of the F test show that simultaneously the variables of taxpayer awareness, quality of tax services, e-filling and tax sanctions significantly influence individual taxpayer compliance with a calculated F value of 339.868 which is greater than the F table of 2.395. Based on the results of this study, it is recommended that KPP Serpong improve its service performance in order to increase the level of individual taxpayer compliance.
References
Agustiningsih, W. (2016). The Influence of E-Filing Implementation, Level of Tax Understanding and Taxpayer Awareness on Taxpayer Compliance. Nominal Journal, 5(2), 107–122.
Ardhy Erwanda, M., Agustin, H., Mulyani, E., Alumni, ), Accounting, J., Economics, F., & Padang, U. N. (2019). Empirical Study on Individual Taxpayers in Padang City. Accounting Exploration Journal, 1(3), 1510–1517. http://jea.ppj.unp.ac.id/index.php/jea/issue/view/13
Arikunto. (2019). research procedures a practical approach. PT. Rineka Cipta. Asnawi. (2024). the influence of service quality and work motivation on capital and integrated one-stop licensing services. Journal of Economic Dynamics, 3.
Astuti, B., Prananda, P. P., Zs, N. Y., Putra, Y. P., & Wahyuni, M. S. (2023). The Effect of Implementing the E-Filling System and the Role of Tax Volunteers in Increasing Compliance with WPOP E-Spt Reporting During the Covid-19 Pandemic in the Work Area of KPP Pratama Bengkulu Dua. EKOMBIS REVIEW: Scientific Journal of Economics and Business, 11(1), 213–222. https://doi.org/10.37676/ekombis.v11i1.3048
Aulia, U. (2018). Factors Affecting Students Factors Affecting Students. Journal of Accounting Science and Research, 7(9), 1– 19.
Azhari, D. (2023). The Influence of Tax Knowledge, Taxpayer Awareness, Tax Service Quality and Tax Sanctions on Individual Taxpayer Compliance. Scientific Journal of Civilization Accounting, VII(1), 1–17.
Cahyani, I. S., & Basri, Y. Z. (2022). The Influence of Tax Administration System Modernization on Taxpayer Compliance Moderated by Technology. Trisakti Economic Journal, 2(2), 2065–2076. https://doi.org/10.25105/jet.v2i2.14900
Chamalinda, K. N. L., Kusufi, M. S., Faisol, I. A., Hakim, T. I. R., Gitayuda, M. B. S., Lutfia, C., Rohma, F. F., Zulfatillah, A., & Listiana, Y. (2024). Reporting Tax Returns Through E-Filing in an Effort to Improve Taxpayer Compliance in the Higher Education Environment. Altifani Journal of Research and Community Service, 4(2), 144–151. https://doi.org/10.59395/altifani.v4i2.541
Fachri, M., & Asalam, A. G. (2021). Taxpayer Compliance With Taxpayer Non-Employee Personal At Kpp Pratama Cibinong Year 2020. E-Proceeding of Management, 8(5), 5263–5270.
Fadiyah, D., Nugroho, S. S., & Fadillah, S. (2023). Implementation of the electronic tax application system for value added tax periodic notification letters (e-spt ppn) towards the concept of good governance. Polinter Journal: Political Studies and International Relations, 8(2), 11–31. https://doi.org/10.52447/polinter.v8i2.6736
Firdaus, N. D., Indriana, M. R., Muizzah, U., & ... (2023). Strategy for Harmony of Rights and Obligations to Defend the Country Through Taxes. Transformative Education Journal (JPT), 02(06), 24–34.
https://jupetra.org/index.php/jpt/article/view/1053%0Ahttps://jupetra.org/ind ex.php/jpt/article/download/1053/355
Fitria Nur Nahari, & Rosita. (2022). The Influence of Taxpayer Knowledge, Taxpayer Awareness, Motor Vehicle Tax Sanctions and Income Levels on Motor Vehicle Taxpayer Compliance. Journal of Economics, Business and Accounting, 2(1), 76–90. https://doi.org/10.55606/jebaku.v2i3.681
Ghozali. (2018). multivariate analysis application with imb spss program. diponegoro university.
Johny, & Widyana Dewi, M. (2020). The influence of understanding, awareness, quality of service, and strictness of sanctions on individual taxpayer compliance at KPP Pratama Sukoharjo. Journal of Accounting and Taxation, 17(02), 61. https://jurnal.stie-aas.ac.id/index.php/jap/article/view/210/161
Kautsar, A. (2018). Taxpayers in Reporting Annual Tax Returns Against Income Tax Receipts (Case Study of Corporate Taxpayers Registered at the Pratama Banda Tax Service Office. Scientific Journal of Accounting Economics Students, 3(2), 197–206.
khairudin. (2020). Self-assessment system. 2(1), 47–55. https://doi.org/10.30812/target.v2i1.699
Khodijah, S., Barli, H., & Irawati, W. (2021). taxation on individual taxpayer compliance. Indonesian Sustainable Accounting Journal, 4(2). http://openjournal.unpam.ac.id/index.php/JABI
Kirani, N. V., & Priyadi, S. (2024). The Effect of Self-Assessment System, E-Filling and Service Quality on Compliance Levels wpop. Journal of Financial and Business Accounting, 2(2), 439–448. https://jurnal.ittc.web.id/index.php/jakbs/index
Kurnia, S. (2023). The Influence of Tax Understanding Level, Tax Services and Tax Sanctions on Individual Income Tax (PPh) Compliance. Accounting Global Journal, 7(1), 50–62. https://doi.org/10.24176/agj.v7i1.8799
Kusuma, K. C., & Yushita, A. N. (2017). The Influence of Tax Service Quality, Understanding of Tax Regulations and Tax Sanctions on Taxpayer Compliance. Profita Journal Edition 3 Year 2017, 3, 1–14.
Lestari, M. A., & Hadi, D. A. (2022). The Influence of Tax Sanctions, Awareness, and Quality Tax Service on Land and Building Tax Revenue. Owner, 6(4), 4092–4107. https://doi.org/10.33395/owner.v6i4.1066
Lumban Gaol, R., & Sarumaha, F. H. (2022). The Influence of Taxpayer Awareness, Tax Service, Taxpayer Counseling, Tax Audit and Tax Sanctions on Individual Taxpayer Compliance at the Medan Petisah Pratama Tax Service Office. Journal of Accounting & Finance Research, 8(1), 134–
140. https://doi.org/10.54367/jrak.v8i1.1762
Mardiana, M., Nursaputri, P., & I’zzaty, R. D. (2020). Factors Influencing Taxpayer Interest in Using the E-Filling System. IJAcc, 1(1), 53–59. https://doi.org/10.33050/jakbi.v1i1.1380
Muhamad, A. (2022). Riyadi selamet. 9, 356–363.
Muhammad, F. H., & Mildawati, T. (2020). the influence of e-filing implementation
and the quality of tax payment services. With the development of technology, the Directorate General of Taxes (DGT) strives to provide the latest services, namely reporting with an online system, namely E-Filing. . Accounting Science and Research, 9(1), 1–19.
Nabila, K. (2020). The Influence of E-Filing Implementation, Tax Understanding, Taxpayer Awareness on Tax Compliance at PT. BANK X. PROCEEDINGS BIEMA Business Management, Economic, and Accounting National Seminar, 1, 252–263.
Nabila, S. I., & Rahmawati, M. I. (2021). The Influence of Tax Socialization, Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance. Journal of Accounting Science and Research, 10(7), 1–17.
Education, K., Technology, D. A. N., General, D., Height, P., & Technology, D. A. N. (2022). Ministry of Education, Culture, Research, and Technology.
Putra, W. E., Kusuma, I. L., & Dewi, M. W. (2019). Analysis of Factors Affecting Taxpayer Compliance (Case Study on Individual and Corporate Taxpayers in Jambi City. Journal of Accounting and Taxation, 20(1),
43. https://doi.org/10.29040/jap.v20i1.360
Rahayu. (2019a). factors that influence. 8(1), 17–25.
Rahayu, D. P. (2019b). Factors Affecting Voluntary Taxpayer Compliance. Indonesian Accounting Journal, 8(1), 17.
https://doi.org/10.30659/jai.8.1.17-25
Ramadhanty, A., & Zulaikha. (2020). The Influence of Understanding of Taxation, Quality of Tax Service, Tax Transparency System, Taxpayer Awareness, and Tax Sanctions on Individual Taxpayer Compliance. Diponegoro Journal of Accounting, 9(4), 1–12. http://ejournal- s1.undip.ac.id/index.php/accounting
Riyadi, S. P., Setiawan, B., & Alfarago, D. (2021). The Effect of Taxpayer Compliance, Tax Audit, and Tax Collection on Corporate Income Tax Revenue. Journal of Accounting & Taxation Research (JRAP), 8(02), 57–
67. https://doi.org/10.35838/jrap.2021.008.02.16
Sahri, A. S. R. (2023). Factors Affecting Taxpayer Compliance in Paying Taxes. Kompak: Scientific Journal of Computerized Accounting, 16(2), 244–248. https://doi.org/10.51903/kompak.v16i2.1260
Setyawan, S., Wahyuni, E. D., & Juanda, A. (2019). Financial Policy and Good Corporate Governance on Tax Aggressiveness. Journal of Accounting and Finance Review, 9(3), 327. https://doi.org/10.22219/jrak.v9i3.9845
Setyowati, A., Dewi, M. W., Tengah, S. J., Tengah, S. J., & Tengah, S. J. (2024). on taxpayer compliance in reporting annual tax returns with taxpayer satisfaction levels on form 1721-a2 as an intervening variable (case study of Boyolali Regency). 1(3), 107–117.
Siburian, A. N., & Anggrainie, N. (2022). The Influence of Hedonic Shopping Motivation, Brand Image, Brand Ambassador, Discount, Price and Sales Promotion on Impulsive Purchases on e-Commerce Tiktok Shop During the Covid-19 Pandemic. Mirai Management Journal, 7(3), 176–191.
https://doi.org/10.37531/mirai.v7i3.2492
Siregar, N. M., Pembangunan, U., & Budi, P. (2021). Effectiveness of Entertainment Tax Collection at the Tax and Retribution Management Agency. Journal of Accounting and Business Research, 21(2), 203–214. https://doi.org/10.30596/jrab.v21i2.7871
Subandi, H., & Fadhil, M. I. I. (2018). Analysis of Factors Affecting Village Treasurer Tax Compliance in Batu City. Indonesian Accounting and Finance Periodical, 3(1), 1. https://doi.org/10.20473/baki.v3i1.5402
Suci, B. M., Putri, T. E., & Eprianto, I. (2023). The Influence of Tax Awareness, Tax Socialization and Tax Sanctions on Taxpayer Compliance. Economina Journal, 2(9), 2375–2385. https://doi.org/10.55681/economina.v2i9.817
Sugiyono. (2019). quantitative, qualitative, and r&d research methods. cv.alfabeta.
Supriatiningsih, S., & Jamil, F. S. (2021). The Influence of E-Filing Policy, Tax Sanctions and Taxpayer Awareness on Individual Taxpayer Compliance. In Jurnal Ilmiah Akuntansi Kesatuan (Vol. 9, Issue 1, pp. 199– 208). https://doi.org/10.37641/jiakes.v9i1.560
Surenggono, S. (2023). The Influence of E-Filing System Implementation, Taxpayer Awareness, and Tax Sanctions on Individual Taxpayer Compliance at KPP Pratama Malang Selatan. ECOTECHNOPRENEUR: Journal of Economics, Technology And Entrepreneur, 2(04), 191–196. https://doi.org/10.62668/ecotechnopreneur.v2i04.460
Suyanto, S., & Pratama, Y. H. (2018). Individual taxpayer compliance: Study of knowledge, awareness, service quality and sunset policy aspects. Journal of Economics and Business, 21(1), 139–158. https://doi.org/10.24914/jeb.v21i1.704
Tatnya, H. Z. A., Imani, S. R., Wildany, T. A., Zahirah, N. A., & Wijaya, S. (2023). Tax Management Strategy in Energy Sector Companies. Journal of Law, Administration, and Social Science, 3(2), 164–175. https://doi.org/10.54957/jolas.v3i2.452
Usna, F. Al, Djefris, D., & Rissi, D. M. (2019). The Influence of Knowledge, Sanctions, and Quality of Tax Services on Motor Vehicle Taxpayer Compliance in Agam Regency. Accounting Information System, Taxes, and Auditing, 1(2), 112–127.
Uswah, N., Fitriyah, N., & Lenap, I. P. (2024). The Influence of Company Reputation, Gold Price Fluctuations, Service Quality and Financial Literacy on Customer Interest in Investing Through Gold Installments at PT. Pegadaian (Persero) Masbagik Branch. Journal of Accounting Student Research, 4(2), 328–341. https://doi.org/10.29303/risma.v4i1.1114
wahyuni. (2021). Pharmacognosy Magazine, 75(17), 399–405. https://doi.org/10.46821/ekobis.v2i2.243
Widati, S., Mulyana, A., & Hidayat, T. (2022). tax collection, tax audit and taxpayer compliance towards individual taxpayer tax receipts (empirical study on wpop at KPP Pratama Cianjur). Journal of Accounting Business Pelita Bangsa, 7(02), 112–125. https://doi.org/10.37366/akubis.v7i02.692
Yuli Lestari, T., Khasanah, U., & Kuntadi, C. (2022). Literature Review of the Influence of Knowledge, Modernization of the Administration System and Tax Socialization on Individual Taxpayer Compliance. Journal of Educational Management and Social Sciences, 3(2), 670–681. https://doi.org/10.38035/jmpis.v3i2.1129
Yulita Amalia, R., & Fauziah, S. (2019). Consumer Behavior of Muslim Millennials at Halal-Certified Restaurants in Indonesia: Implementation of Ajzen's Planned Behavior Theory. JEBA (Journal of Economics and Business Aseanomics), 3(2), 200–
218. https://doi.org/10.33476/jeba.v3i2.960
Zainudin, F. M., Nugroho, R., & Muamarah, H. S. (2022). The Effect of Trust in Government on Tax Compliance with Perception of Tax Fairness as an Intervening Variable. Indonesian Tax Review, 6(1), 107–121. https://doi.org/10.31092/jpi.v6i1.1616
