The influence of taxpayer attitudes and understanding of taxation on tax compliance mediated the adoption of an electronic tax system

Jhosua Ricardo Sitorus; Neni Marlina Br. Purba

Authors

Jhosua Ricardo Sitorus Accounting Department, Putera Batam University
Neni Marlina Br. Purba Accounting Department, Putera Batam University

Keywords:

Tax payer Attitude, Understanding of Taxation, Tax Compliance, Adoption of Electronic Tax Systems

Abstract

This contribution is given without any direct return to the donor and the tax funds are used to support community welfare as much as possible. The aim of this research is to determine the influence of taxpayer attitudes and understanding of taxation on tax compliance mediated by the implementation of the electronic tax system at KPP Pratama South Batam. The population in this study was 400,034 individual taxpayers registered at KPP Pratama South Batam in 2022 and samples were taken using the Slovin formula, so that a sample of 100 people was obtained. The type of research applied in this research is quantitative. The data source in this research is primary data obtained directly based on respondents' answers from questionnaires published to research subjects. The data analysis techniques used are instrument testing (validity test and reliability test), descriptive analysis, inferential statistical test (Partial Least Square), model measurement test (convergent validity, discriminant validity, composite reliability and Cronbach alpha), structural model test (R-Square (R2), Q2 Predictive Relevance, Goodness Of Fit (GoF) Index, and parametric statistical tests and hypothesis testing). Hypothesis test results (direct influence) taxpayer attitudes have a significant influence on the application of the electronic tax system, understanding of taxation has a significant influence on the application of the electronic tax system, taxpayer attitudes have a significant influence on the application of the electronic tax system, understanding of taxation has a significant influence on the application of the electronic tax system, attitude taxpayers have a significant influence on the application of the electronic tax system, understanding taxation has a significant influence on the application of the electronic tax system and the application of the electronic tax system has a significant influence on the application of the electronic tax system. significant to the existence of taxes. The results of hypothesis testing (indirect influence) of the application of the tax system can mediate taxpayer attitudes towards tax compliance and the significance is 0.003 and the application of the electronic tax system can mediate the understanding of taxation towards electronic tax compliance.

Downloads

Download data is not yet available.

References

Carolina, V. (2019). Pengetahuan Pajak. Salemba Empat.

Hardika, N. S. (2006). Pengaruh Lingkungan Dan Moral Wajib Pajak Terhadap Sikap dan Kepatuhan Wajib Pajak Pada Hotel Berbintang di Propinsi Bali. Surabaya: Universitas Airlangga.

Hartini, O. S., & Sopian, D. (2018). Pengaruh Pengetahuan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Karees). Jurnal Sains Manajemen & Akuntansi Volume X No. 1 / Februari / 2018, X(1), 21–39.

NANDIKA, M. (2022). Efektivitas Penerapan Sistem Elektronik Dan Pelayanan Perpajakan Terhadap Penerimaan Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Raba Bima, Ntb) [STIE Malangkucecwara]. https://medium.com/@arifwicaksanaa/pengertian-use-case-a7e576e1b6bf

Nasution, A., & Ferrian, M. (2019). Dampak Pengetahuan Pajak dan Kualitas Pelayanan Petugas Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (STUDI KASUS : KPP PRATAMA BINJAI). Jurnal Akuntansi Bisnis Dan Publik, 1(1), 207–224.

Ramdhani, D., Tamima, Z. A., Yanti, Y., & Effendi, B. (2022). Pengaruh Sikap Wajib Pajak Pada Sistem Pajak dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Adopsi Sistem Pajak Elektronik Sebagai Variabel Mediasi Pada KPP Pratama Cilegon. STATERA: Jurnal Akuntansi Dan Keuangan, 4(1), 37–58. https://doi.org/10.33510/statera.2022.4.1.37-58

Resmi, S. (2016). Perpajakan: Teori dan Kasus. Edisi Revisi. (Edisi Revi). Salemba Empat.

Yanti Mega Eryn, Desak, bhegawati sriary ayu, Anik, Y., & Kadek. (2021). Pengaruh Njop, Sikap, Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Dan Sppt Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Dengan Sanksi Pajak Sebagai Variabel Moderasi Di Kecamatan Denpasar Utara. Journal of Chemical Information and Modeling, 53(9), 1689–1699.

Zahrani, N. R., & Mildawati, T. (2019). Pengaruh Pemahaman Pajak, Pengetahuan Pajak, Kualitas Pelayanan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 8(4).