Pengaruh Penerapan E-Filing, Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak pada Pegawai Kemendikbud

Abstract

This study aims to determine the effect of the application of E-Filing, tax knowledge, and tax sanctions on taxpayer compliance in the Ministry of Education and Culture's employees of the P4TK business and tourism units (Center for Development, Empowerment of Educators and Education Personnel). The research method used is the quantitative method. The sample in the study was 146 respondents. Data collection techniques using a questionnaire. The analysis technique used is through validity test, reliability test, and path analysis. The results of the study show that all variables of E-Filing Implementation, Tax Knowledge, Tax Sanctions have a significant positive effect on Taxpayer Compliance. This shows that the variability of the dependent variable can be explained by the independent variable by 60%, the remaining 40% is explained by the variability of other variables outside the research model. Social learning and behavioral attribution can increase taxpayer awareness that is carried out within the Employee Development and Empowerment Center for Educators and Education Personnel (P4TK) for the Jabodetabek Region. The obligation to submit annual income tax returns, adequate tax knowledge, and sanctions are also a guarantee that the provisions of tax laws will be complied with. Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh penerapan E-Filing, pengetahuan pajak dan sanksi pajak terhadap kepatuhan wajib pajak pada Pegawai Kemendikbud unit bisnis dan pariwisata P4TK (Pusat Pengembangan, Pemberdayaan Pendidik dan Tenaga Kependidikan). Metode penelitian yang digunakan yaitu metode kuantitatif. Sampel dalam penelitian sebanyak 146 responden. Teknik pengumpulan data menggunakan kuesioner. Teknik analisis yang digunakan melalui uji validitas, uji reliabilitas, serta analisis jalur. Hasil penelitian menunjukan semua variable Penerapan E-Filing, Pengetahuan Pajak, Sanksi Pajak signifikan berpengaruh positif terhadap Kepatuhan Wajib Pajak. Hal ini menunjukkan bahwa variabilitas variabel dependen dapat dijelaskan oleh variabel independen sebesar 60% sisanya sebesar 40% dijelaskan oleh variabilitas variabel-variabel lain di luar model penelitian. Pembelajaran sosial dan atribusi perilaku dapat meningkatkan kesadaran wajib pajak dijalankan di lingkungan Pegawai Pusat Pengembangan dan Pemberdayaan Pendidik dan Tenaga Kependidikan (P4TK) Wilayah Jabodetabek. Kewajiban menyampaikan pemberitahuan tahunan pajak penghasilan, pengetahuan pajak yang memadai, serta sanksi juga merupakan jaminan ketentuan perundangan perpajakan akan dipatuhi.

Effect of E-Filling Application and Knowledge of Taxation on Taxpayer Compliance at Tax Service Office

“…The results of this research are in line with research conducted by (Mulyati & Ismanto, 2021) and (Susanti et al, 2020) stating that knowledge of taxation has a significant and positive effect on taxpayer compliance.…”

“…The knowledge of taxation possessed by each taxpayer can be a factor in increasing taxpayer compliance, because the higher the knowledge of taxation possessed by each taxpayer is considered to be able to influence the increase in taxpayer compliance in carrying out tax obligations. According to (Mulyati & Ismanto, 2021) knowledge of taxation has 3 indicators, namely: knowledge of general provisions and tax procedures; knowledge of the taxation system in Indonesia; and knowledge of the tax function.…”

“…5) E-filing system services. 6) Satisfaction in using e-filing (Kusumafanto, Hilmi Fauzan, 2018) Tax Knowledge (X2) 1) Knowledge of General Provisions and Tax Procedures; 2) Knowledge of the tax system in Indonesia; 3) Knowledge of taxation functions (Mulyati & Ismanto, 2021) Taxpayer Compliance (Y) 1) Comply with registering to obtain an NPWP.…”

“…The results of the research (Susanti et al, 2020) explain the effect of knowledge of taxation on taxpayer compliance. And the results of research (Mulyati & Ismanto, 2021) knowledge of taxation has a significant influence on taxpayer compliance.…”

Pengaruh Tax Morale, Tax knowledge dan E-Tax System dengan Sanksi Pajak sebagai Variabel Moderating terhadap Kepatuhan Wajib Pajak Orang Pribadi

“…Hal ini didukung dan terbukti berdasarkan uji hipotesis pada penelitian ini. Hasil penelitian ini sesuai dengan penelitian yang dilakukan oleh Fitria & Muiz (2021) dan Mulyati & Ismanto (2021) yang menyatakan bahwa tax knowledge berpengaruh signifikan terhadap kepatuhan wajib pajak. Namun penelitian ini tidak sesuai dengan hasil penelitian yang dilakukan oleh Handoko et al (2020) yang menyatakan bahwa tax knowledge tidak berpengaruh signifikan terhadap kepatuhan wajib pajak.…”