E-Billing System, Sanksi Perpajakan, Kualitas Pelayanan dan Kepatuhan Wajib Pajak Era Pandemi Covid-19

Abstract

The research aims to test empirically the effect of implementing the e-billing system, tax sanctions and service quality on tax compliance in the Covid-19 pandemic era. The study uses the Theory of Planned Behavior and Attribution Theory, with a population of 140,595 registered taxpayers at the East Denpasar Pratama Tax Office with a total sample of 100 respondents obtained by the slovin formula. The sample collection method uses a non-probability sampling method with a purposive sampling technique. The data collection method uses a questionnaire with multiple linear regression data analysis techniques. The results showed that the implementation of the e-billing system, tax sanctions and service quality had a significant positive effect on taxpayer compliance in the Covid-19 pandemic era.
 Keywords: E-Billing System; Tax Sactions; Quality of Tax Service; Taxpayer Compliance

Pengaruh Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Sanksi Perpajakan Terhadap Kepatuhan WPOP

“…Sanksi Perpajakan ialah pemberian hukuman kepada WP yang melanggar aturan yang telah ditetapkan pada undang-undang dan peraturan perpajakan. Pemberian Sanksi bisa berupa dalam bentuk surat teguran atau tindakan tegas seperti sanksi administrasi dan sanksi pidana (Sura & Rasmini, 2023). Riset yang diteliti oleh Nurdyastuti dan Penawan ( 2018 Kemudian, riset yang diteliti Jati dan Pratiwi (2020) dengan judul "Pengaruh Sosialisasi Perpajakan, Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus dan Minat Penerapan E-Filling pada Kepatuhan WPOP" mendapatkan hasil bahwa Sosialisasi Perpajakan dan Kualitas Pelayanan Fiskus berdampak positif pada Kepatuhan WPOP.…”