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International Journal of Academic Research in Accounting, Finance and Management Sciences

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ISSN: 2225-8329

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Can Taxpayer Understanding Encourage The Effect of System Modernization and Socialization on Taxpayer Compliance?

Samsul Hadi, Waluyo

http://dx.doi.org/10.6007/IJARAFMS/v13-i2/18181

Open access

Abstract References Citation Copyright Full PDF

This research examines the Effect of Modernization Tax Administration and Tax Socialization on Tax Compliance Taxpayers with Tax Understanding as Moderation Variables. The population in this study is small and medium enterprises registered as Taxpayers under the supervision of the Directorate General of Taxes West Jakarta Region, based on data until the end of December 2022 there were 84,773 taxpayers, the determination of the number of samples was determined using the Hair, et al so that the sample used was 206 respondents. Data were collected using a questionnaire and using the Google Form. The distribution and collection of questionnaires was carried out in December 2022 until February 2023 and the number of questionnaires that could be used was 206 questionnaires. In analyzing the data used a quantitative approach through Software SmartPLS version 3.0. The Tax Administration, Tax Socialization has a significant effect on Tax Compliance Taxpayer. Tax Understanding has a significant effect on Tax Compliance. Interactionlly tax understanding of taxpayers moderating tax administrations have a significant affect the compliance of small and medium scale entrepreneur taxpayers, understanding of tax moderating tax socialization has a no significant effect on compliance with taxpayers.

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Fatimatuszuhria. (2019). Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Umkm. Jurnal Ilmu dan Riset Akuntansi, 8(4).
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Gunadi. (2013). Panduan Komprehensif Pajak Penghasilan. Jakarta: Bee Media Indonesia.
Handayani, R., & Syifa, N. R. (2018). Pengaruh Penerapan Modernisasi Administrasi Perpajakan dalam Struktur Organisasi dan E-System terhadap Tingkat Kepatuhan WPOP (Studi Kasus pada Kantor Pelayanan Pajak Pratama Jakarta Kembangan). Profita: Komunikasi Ilmiah dan Perpajakan, 11(3), pp. 397-420.
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Hibatulwassi, R. S., Ratnawati, V., & Wahyuni, N. (2021). Penerapan E-System Dalam Kepatuhan Pajak Badan:Moderasi Pemahaman Peraturan Perpajakan Dan Sanksi Pajak. Jurnal Kajian Akuntansi dan Auditing
Ika, H. (2019). Why Does The Tax Knowledge Give Negative Effect on the Level of Tax Payer Compliance?. Scholars Bulletin Abbreviated Key Title: Sch Bull.
Laras, Y. (2021). Modernization of Tax Administration, Human Integrity and Taxpayer Compliance in East Preanger1. Journal of International Conference Proceedings (JICP), 4(1).
Machfuzhoh, P. (2021). The Effect of Understanding Taxation Regulations, Tax Rates, Tax Sanctions, Tax Socialization, Fiscus Services and Online Services on The Level of Compliance with MSME Taxpayers. Jurnal Riset Akuntansi Terpadu.
Nadiani, P. U., & Ery, S. (2019). Pengaruh Dimensi Keadilan, Sosialisasi Pajak, Sanksi Pajak,Penghasilan Wajib Pajak dan Pemeriksaan Pajak Terhadap Kepatuhan WPOP UMKM. E-Jurnal Akuntansi, pp. 28(2), 1550.
Nandang, E. (2021). Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19. International Journal of Research in Business and Social Science, Volume 10 (5), pp. 184-194.
Narti & Nurhasanah. (2019). Sosialisasi Pajak, Tingkat Pendidikan Dan Sanksi Pajak Terkait Dengan Kepatuhan Wajib Pajak Ukm (Studi Kasus: Pengusaha Ukm Kecamatan Manggar Belitung Timur). Jurnal STEI Ekonomi - JEMI, 28(2).
Narti & Thriya. (2019). Keterkaitan Penerapan Sistem E-Filing, Sosialisasi Perpajakan Dan Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Kebayoran Baru III. IKRAITH EKONOMIKA, 2(2).
Ponomarev, A., Ponomareva, A., & Ponomarev, I. (2018). Theoretical and Methodological Grounds for the Modernization of the Tax Administration System. European Research Studies Journal, XXI(1), pp. 544-552.
Purba, H. (2021). The Effect Of Tax Information Socialization And Tax Knowledge On Taxpayer Compliance With Taxpayer Awareness As Mediation Variables. EPRA International Journal of Multidisciplinary Research (IJMR), pp. 106-119.
Purnamasari, D. I., & Hindria, R. (2018). The Effect of Modernization of Indonesia's Tax Administration System on Tax Compliance: A Study of Small Medium Enterprises (SMEs) Taxpayers. International Journal of Computer networks and communications Security, Volume 6 (3), pp. 61-65.
Putri, N. E., & Nurhasanah, N. (2019). Sosialisasi Pajak, Tingkat Pendidikan dan Sanksi Pajak terkait dengan Kepatuhan Wajib Pajak UKM. Jurnal STEI Ekonomi, pp. 28(02), 213 - 232.
Robins, R. W., Spranca, M. D., & Mendelsohn, G. A. (1996). The Actor-Observer Effect Revisited: Effects of Individual Differences and Repeated Social Interactions on Actor and Observer Attributions. Journal of Personality and Social Psychology, Volume 71(2), p. 375–389.
Sari. (2019). Pengaruh Pemahaman Pajak, Pelayanan Aparat Pajak, Sanksi Perpajakan Dan Preferensi Risiko Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Kasus Umkm Toko Elektronik Di Kecamatan Sitiung Dharmasraya). Jurnal Teknologi Dan Sistem Informasi Bisnis, Volume 1(2), pp. 18-22.
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Sitorus, R. R. (2018). Impact of Antecedents of Tax Administration Modernization and Awareness on Individual Taxpayer's Compliance in Jakarta - Indonesia. The Accounting Journal of Binaniaga, 3(2), pp. 55-66.
Steffi, M. L., & Apollo, D. (2020). The Influence Of Taxation Knowledge, Tax Socialization And Tax Administration On Taxpayer Compliance (Empirical Study In Micro Small And Medium Enterprises (Msmes) Tobat Village, Balaraja Sub-District, Tangerang Regency, Banten Province). Dinasti International Journal of Management Science, Volume 1(5), pp. 732-739.
Suardana, K. P., & Gayatri. (2020). Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan dan Perhitungan Tarif Pajak pada Kepatuhan Pajak Mahasiswa Pelaku UMKM. E-Jurnal Akuntansi, pp. 2311 - 2322.
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif. Bandung: Alfabeta.
Tahar & Rachman. (2014). Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi dan Investasi, 15(1).
Tutik, M. (2020). 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) Peer Reviewed – International Journal, 1(1).
Umi Khulsum & Waluyo. (2018). he Effect Modernization Tax Administration System and Tax Service on Tax Compliance and Tax Knowledge as Moderation Variable. International Journal of Science and Research (IJSR).
Vinska, T. (2021). Pengaruh Implementasi Pp No 23 Tahun 2018, Pemahaman Perpajakan, Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Empiris Pada Wajib Pajak Orang Pribadi Umkm Di Kota Ambon). Jurnal Akuntansi: Transparansi dan Akuntabilitas, pp. 96-108.
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Wardani, D. K., & Asis, M. R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Dan Program Samsat Corner Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Akuntansi Dewantara, Volume 1(2), pp. 106-116.
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In-Text Citation: (Hadi & Waluyo, 2023)
To Cite this Article: Hadi, S., & Waluyo. (2023). Can Taxpayer Understanding Encourage The Effect of System Modernization and Socialization on Taxpayer Compliance? International Journal of Academic Research in Accounting Finance and Management Sciences, 13(2), 1061–1080.


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