Dampak Tax Planning dan Digitalisasi Layanan Pajak terhadap Kepatuhan Wajib Pajak dimoderasi oleh Nasionalisme

Abstract

The purpose of this study was to examine tax planning, digitization of tax services, and nationalism on taxpayer compliance. As well as testing the moderating effect of tax planning and digitization of tax services on taxpayer compliance. The research method used is a quantitative method with data collection techniques, namely through a questionnaire with a random sampling method, the sampling method using the hair method, namely the number of respondents 5-10 times the number of indicators. The number of samples obtained is as many as 299 respondents as taxpayer status reported online. The sample was tested for validity and reliability as well as hypothesis testing through the Smart PLS software application. The results of the hypothesis test prove that there is no significant effect of tax planning on taxpayer compliance, there is a significant effect of digitizing services on taxpayer compliance, there is a significant effect of nationalism on taxpayer compliance, and there is no significant effect of moderating nationalism. on the effect of tax planning on taxpayer compliance, as well as the significant influence of nationalism moderation on the effect of digitizing services on taxpayer compliance. From this research, it can be said that when the government improves taxpayer compliance, it is necessary to improve, namely nationalism, service digitization, and moderation of nationalism on the influence of service digitization.
 
 Keywords: Digitization of tax; Nationalism; Taxpayer Compliance; Tax Planning; Tax Service

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

“…Slippery Slope Framework Theory is also closely related to the results of this study because voluntary compliance is based on trust in tax authorities in carrying out tax reform through tax digitalization. This result is in line with the research conclusions expressed by [15] and [19].…”

“…Digitalization of the tax system is an effort made by the government and the Directorate General of Taxes to simplify tax administration. Research [15] indicates that the tax digitalization system has a positive effect on taxpayer compliance, the results of this study are in line with research conducted by [16]. The convenience in the field of technology and information systems creates trust and taxpayer intention to continue using a digital-based tax system.…”

Sense of Nationalism As Moderation: Perception of Justice, Trust In The Government Relation To Tax Morale of Prospective Taxpayer

“…To demonstrate actual achievement, follow and propagate the character, completeness, success, and strength of the country in having a soul of identity, and foster a growing sense of belonging to the nation, one must first cultivate a sense of nationalism [44]. According to [39], the perception of tax justice requires the government to administer the tax system in a fair, unbiased, and balanced manner.…”

“…The government must oversee the development of public trust since it is a process that takes time to develop [40]. To demonstrate actual achievement, follow and propagate the character, completeness, success, and strength of the country in having a soul of identity, and foster a growing sense of belonging to the nation, one must first cultivate a sense of nationalism [44]. Enhancing tax compliance can begin with fostering a sense of patriotism or love for the country by raising awareness of the need to pay taxes according to each taxpayer's income level.…”

“…The moderating variable in this study is a sense of nationalism. In order to demonstrate actual achievement, follow, and propagate the character, completeness, success, and strength of the country in having a soul of identity, nationalism is an attempt to foster a greater love for the nation, the nation of Indonesia, with a growing sense of belonging to the nation [44]. The following indicators are used to measure this variable: feeling responsible for the growth of the nation, paying taxes, feeling happy to be an Indonesian citizen, fulfilling tax duties, and observing tax laws.…”