Pengaruh penerapan e-filing, sanksi perpajakan serta tarif pajak terhadap tingkat kepatuhan wajib pajak orang pribadi dalam melaporkan SPT tahunan (studi empiris di Kantor Pelayanan Pajak Pratama Balikpapan Timur)

Authors

  • Chinndy Ivana Universitas Mulawarman
  • Agus Iwan Kesuma Universitas Mulawarman

DOI:

https://doi.org/10.26905/j.bijak.v5i2.9823

Keywords:

E-Filing, Tax Sanction, Tax Rates, Taxpayer Compliance

Abstract

This research was conducted to obtain empirical evidence of the relationship between the implementation of e-filing, tax sanctions and tax rates on the level of individual taxpayer compliance in reporting annual tax returns. The type of research used is quantitative research using primary data and for the sample using purposive sampling method with a total of 100 respondents. The data analysis tool uses SEM-PLS assisted by the SmartPLS program version 3.2.9. The results of the analysis show that: (1) the application of e-filing has a significant and positive effect on the level of individual taxpayer compliance in reporting annual tax returns; (2) tax sanctions have a significant and positive effect on the level of individual taxpayer compliance in reporting annual SPT; (3) the tax rate has no effect on the level of individual taxpayer compliance in reporting the annual SPT

References

Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior And Human Decision Processes, 50, 179–211. https://doi.org/10.1080/10410236.2018.1493416

Chandra, C., & Sandra, A. (2020). Pengaruh Tarif Pajak, Sanksi Pajak, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Usahawan di Daerah ITC Mangga Dua. 5(8), 16.

Davis, F. D. (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.5962/bhl.title.33621

Ermawati, N., & Afifi, Z. (2018). Pengaruh Pengetahuan dan Sanksi terhadap Kepatuhan Wajib Pajak dengan Religiusitas sebagai Variabel Pemoderasi. Seminar Nasional Multi Disiplin Ilmu Ddn Call For Papers. https://doi.org/10.36418/syntax-literate.v6i6.1430

Huda, A. (2015). Pengaruh Persepsi atas Efektifitas Sistem Perpajakan, Kepercayaan, Tarif Pajak dan Kemanfaatan NPWP terhadap Kepatuhan Membayar Pajak (Studi Empiris Pada Wajib Pajak UMKM Makanan Di KPP Pratama Pekanbaru Senapelan). Jom FEKON, 2 No.2, 1–15.

Indah, N. P. I. P., & 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 (AJHSSR), 4(3), 440–446.

Khuzaimah, N., & Hermawan, S. (2018). Pengaruh Tingkat Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak. JIATAX (Journal of Islamic Accounting and Tax), 1(1), 36. https://doi.org/10.30587/jiatax.v1i1.447

Kurnia Rahayu, S. (2020). Perpajakan : Konsep, Sistem, dan Implementasi (Edisi Revi). Rekayasa Sains.

Mardiasmo. (2019). Perpajakan (D. Arum (ed.); Edisi 2019). Penerbit ANDI.

Menteri Keuangan. (2007). PMK Nomor.192/PMK.03/2007 tentang Tata Cara Penetapan Wajib Pajak dengan Kriteria Tertentu dalam Rangka Pengembalian Pendahuluan Kelebihan Pembayaran Pajak.

Mutawallie. (2021). Juni 2021, DJP Kaltimtara Catat Penerimaan Pajak Mencapai 31,88 Persen - Kalimantan Bisnis.com. https://kalimantan.bisnis.com/read/20210617/408/1406805/juni-2021-djp-kaltimtara-catat-penerimaan-pajak-mencapai-3188-persen

Noviyanti, A., Saprudin, & Dewi, S. (2020). Pengaruh Sanksi Perpajakan, Tarif Pajak Dan Penerapan E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Di Kpp Cempaka Putih). Journal of Information System, Applied, Management, Accounting and Research, 4(1), 67–76.

Putri, N. E., & Agustin, D. (2018). Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus: KPP Pratama Kebayoran Kota Jakarta Selatan). Media Akuntansi Perpajakan, 3(2), 1–9.

Rara Susmita, P., & Supadmi, N. (2016). Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Biaya Kepatuhan Pajak, Dan Penerapan E-Filing Pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 14(2), 1239–1269.

Resmi, S. (2019). Perpajakan : Teori & Kasus Buku 1 (G. Sartika (ed.); Edisi 11). Salemba Empat.

Rusmawati, S., & Wardani, D. K. (2016). Pengaruh Pemahaman Pajak, Sanksi Pajak, Dan Sensus Pajak Terhadap Kepatuhan Wajib Pajak Pribadi Yang Memiliki Usaha. Jurnal Akuntansi, 3(2), 75–91. https://doi.org/10.24964/ja.v3i2.53

Suarni, & Marlina. (2019). Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Pajak, Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Padang Satu. Academic Conference of Accounting I, 1, 399–414.

Suhendri, D. (2015). Pengaruh Pengetahuan, Tarif Pajak, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas di Kota Padang (Studi Empiris Pada Kantor Pelayanan Pajak Pratama Kota Padang). Publikasi Ilmiah Universitas Negeri Padang, 3(1), 1–20.

Tawas, V. B. J., Poputra, A. T., & Lambey, R. (2016). Pengaruh Sosialisasi Perpajakan, Tarif Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi (Studi Kasus Pada Kpp Pratama Bitung). Jurnal EMBA, ISSN 2303-1174, 4(4), 912–921.

Zurika Lubis, H. (2019). Effect of E-Filling System Implementation and Taxpayer Knowledge In Using E-Filling On Individual Taxpayer Compliance. Journal of International Conference Proceedings, 2 No. 3, 85–92. http://ejournal.aibpm.org/index.php/JICP/article/view/647

Downloads

Published

2023-06-20

How to Cite

Ivana, C., & Kesuma, A. I. (2023). Pengaruh penerapan e-filing, sanksi perpajakan serta tarif pajak terhadap tingkat kepatuhan wajib pajak orang pribadi dalam melaporkan SPT tahunan (studi empiris di Kantor Pelayanan Pajak Pratama Balikpapan Timur). Jurnal Ilmiah Bisnis Dan Perpajakan (Bijak), 5(2), 130–141. https://doi.org/10.26905/j.bijak.v5i2.9823

Issue

Vol. 5 No. 2 (2023): July 2023

Section

Articles

License

Authors who publish in JURNAL BISNIS DAN PERPAJAKAN (BIJAK) agree to the following terms:

  • Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  • Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access)

 

Creative Commons License

JURNAL BISNIS DAN PERPAJAKAN (BIJAK) - D3 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Merdeka Malang Published by University of Merdeka Malang, is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.