ANALYSIS OF TAX SOCIALIZATION AND EFFECTIVENESS OF THE APPLICATION OF E-FILLING TO THE COMPLIANCE OF PERSONAL TAXPAYERS REGISTERED IN BATAM
Keywords:
Socialization of Taxation, Effectiveness of E-Filling Implementation, Taxpayer ComplianceAbstract
Tax is one of the biggest revenues of a country. The increase in tax revenue every year is always changing. This study aims to determine the effect of tax socialization and the effectiveness of e-filling implementation on compliance of personal taxpayers registered at KPP Pratama Batam Selatan either partially or simultaneously. The method in this research is descriptive with a quantitative approach. The population taken in this study were individual taxpayers registered at the South Batam Primary Tax Service Office, Batam city, Riau Islands Province which amounted to 353,613 taxpayers in 2021. The sample taken in this study was 100 taxpayers where the existing taxpayers were calculated using the Slovin formula. The level of taxpayer compliance in Batam city has not been maximized due to taxpayers who have not reported their taxes. The government creates easy steps for taxpayers to report taxes by using e-filling. With the use of e-filling, it is expected to increase taxpayer compliance in the city of Batam. The results of the research with the tests carried out explain that: 1) tax socialization has no significant effect on taxpayer compliance, 2) the effectiveness of the application of e-filling has a significant effect on taxpayer compliance, 3) tax socialization and the effectiveness of the application of e-filling simultaneously affect taxpayer compliance, where the coefficient of determination (R2) is 29.1% and the remaining 71.9% is influenced by other variables not included in this study.
Downloads
References
E. W. Situmorang, “Pengaruh Pengampunan Pajak Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar Di Batam,” Universitas Putera Batam, 2020.
D. K. W. E. Wati, “THE EFFECT OF TAX SOCIALIZATION ON TAXPAYER COMPLIANCE WITH KNOWLEDGE AS INTERVENING VARIABLE,” J. Nominal, vol. VII NOMOR, 2018.
Sugiyono, Metode Penelitian Pendekatan Kuantitatif, Kualitatif dan R&D Cetakan ke-22. Bandung: Alfa Beta, 2015.
Mardiasmo, Perpajakan, 2019th ed. Yogyakarta: Penerbit ANDI, 2019.
Andreas and E. Savitri, “The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables,” Procedia - Soc. Behav. Sci., vol. 211, no. September, pp. 163–169, 2015, doi: 10.1016/j.sbspro.2015.11.024.
H. Pujilestari, M. Humairo, Amrie Firmansyah, and Estralita Trisnawati, “Peran Kualitas Pelayanan dalam Kepatuhan Wajib Pajak Orang Pribadi: Sosialisasi Pajak dan Sanksi Pajak,” J. Wahana Akunt., vol. 16, no. 1, pp. 36–51, 2021, doi: 10.21009/wahana.16.013.
K. Wiratan and K. Harjanto, “Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan E-Filing Oleh Wajib Pajak,” J. Bina Akunt., vol. 5, no. 2, pp. 310–349, 2018, doi: 10.52859/jba.v5i2.25.
N. Ainul, “… Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Surabaya Wonocolo,” J. Pendidik. Ekon. J. Ilm. Ilmu …, vol. 15, pp. 9–19, 2021, doi: 10.19184/jpe.v15i1.18004.
A. Diantini, I. Ny. P. Yasa, and A. T. Atmadja, “PENGARUH Penerapan E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Singaraja),” Ilm. Mhs. Akunt., vol. 9, no. 1, pp. 55–64, 2018.
F. A. Diratama, D. Djefris, and R. P. Ananto, “Pengaruh Penerapan E-Filing, Sosialisasi Perpajakan dan Pengetahuan Perpajakan terhadap Kepatuhan Wajib Pajak di Kota Padang,” J. Akuntansi, Bisnis dan Ekon. Indones., vol. 2, no. 1, pp. 91–98, 2022, [Online]. Available: https://akuntansi.pnp.ac.id/jabei
