Analisis Kepatuhan Wajib Pajak Orang Pribadi : Sosialisasi Pajak Sebagai Variabel Moderasi

Abstract

Revenue in the tax sector in 2021 exceeds the target set at the beginning, but is inversely proportional to the receipt of the Annual Tax Return. This study aims to determine the role of tax socialization in moderating the relationship between taxpayer awareness, taxpayer morale, service quality, and system modernization on individual taxpayer compliance. This type of research is quantitative by using a sample of 100 individual taxpayers and using incidental sampling techniques. Data analysis used multiple linear regression analysis and Moderated Regression Analysis. The results of this study indicate that taxpayer awareness and modernization of the system have a positive effect on individual taxpayer compliance, but are not influenced by taxpayer morale and service quality. Socialization as a moderating variable can strengthen the effect of taxpayer awareness and modernization of the system on taxpayer compliance, but weakens the moral influence of taxpayers on individual taxpayer compliance at the North Makassar Tax Service Office, while for service quality it proves that socialization does not moderate the effect of service quality. on the compliance of individual taxpayers at the North Makassar Primary Tax Service Office

Effect of Taxpayer Understanding, Use of E-Filing and Tax Morale on Taxpayer Compliance with the Existence of Tax Volunteers as a Moderating Variable

“…Research suggests that tax morale (X3) has a positive and significant impact on taxpayer compliance (Y). The research results are in line with the theory of planned behavior, taxpayers who have good moral values will carry out the provisions of their tax obligations [23]. These taxpayers tend to have positive perceptions, which allows them to control their actions.…”

“…Through tax socialization, taxpayers can increase their understanding of tax regulations and can get direct directions from the DGT. This of course can encourage the morale of taxpayers to be more obedient in carrying out their obligations in the right way [23]. Based on the studies that have been described, then H6 from this study can be proposed, namely: H6: Tax volunteers can moderate tax morale on individual taxpayer compliance…”

“…The research results are not in line with the theory of planned behavior. One's intention can be influenced by subjective norms, beliefs that arise regarding expectations caused by the impact or encouragement of others [23]. Based on the results of the data that has been analyzed by tax volunteers, they have not been able to moderate tax morale on taxpayer compliance.…”

The role of tax socialization in tax digitalization and taxpayer awareness on individual taxpayer compliance

“…In contrast to research conducted by [12] which indicates that tax socialization does not moderate the effect of e-filing application on taxpayer compliance. Then [13] show that tax socialization can strengthen the influence of taxpayer awareness of individual taxpayer compliance. While research [14] tax socialization does not moderate tax awareness of taxpayer compliance.…”

“…The implementation of socialization is expected to be able to provide more information to taxpayers regarding tax regulations or regulations so that it will provide a stimulus and motivate taxpayer awareness which will then increase compliance to comply with tax regulations. According to research [13] and [18] prove that the existence of tax socialization as a moderating variable can strengthen the influence of taxpayer awareness on individual taxpayer compliance. H4: Tax socialization can moderate the effect of taxpayer awareness on taxpayer compliance…”