The Role of Information System Technology, Taxation Socialization on Taxpayer Compliance Moderated by Government Trust

Heni  Susanti; Wakhid  Ansori; Agnes Mariana  Pardosi; David  Pangaribuan; Yeni  Triyana; Tutty  Nurhayati

doi:10.54783/ijsoc.v6i4.1334

Heni Susanti Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Wakhid Ansori Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Agnes Mariana Pardosi Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
David Pangaribuan Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Yeni Triyana Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Tutty Nurhayati Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia

DOI: https://doi.org/10.54783/ijsoc.v6i4.1334

Keywords: Information Technology, Tax Socialization, Government Trust, Taxpayer Compliance.

Abstract

The purpose of this study is to empirically test and analyze the impact of information system technology (e-filing), tax socialization, and government trust on the compliance of individual taxpayers at the North Bekasi Pratama Tax Office. Adopting an associative quantitative approach, the research employs a sample size of 100 respondents, selected using the Slovin formula. Data was collected using a questionnaire with a Likert scale. The findings of the study are presented below conclude that (1) The implementation of e-Filing has a discernible and substantial impact on taxpayer compliance, (2) The socialization of taxes has a positive and significant effect on the compliance of taxpayers, (3) The level of trust that the government is perceived to have by the public has a positive and significant impact on the extent to which taxpayers comply with the relevant regulations,(4) The degree of trust placed in the government by the public moderates the application of information system technology (e-filing) in influencing individual taxpayer compliance, (5) The degree of trust placed in the government by the public moderates the extent to which the government is able to socialize tax activities on the basis of individual taxpayer compliance. The findings of this study offer encouraging indications for the government, particularly the DJP, and taxpayers alike, in terms of maintaining the trust placed in them by the wider community. The efficacy of the system with respect to government services and researchers also contributes to the expansion of knowledge and awareness.

References

Agustiningsih, W., & Isroah, I. (2016). Pengaruh Penerapan E-Filing, Tingkat Pemahaman Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak di KPP Pratama Yogyakarta. Nominal: Barometer Riset Akuntansi dan Manajemen, 5(2), 107-122.

Ainul, N. K. I. K. (2021). Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Surabaya Wonocolo. Jurnal Pendidikan Ekonomi: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi Dan Ilmu Sosial, 15(1), 9–19.

Anggraeni, D., Pratiwi, I., & Erfina, T. (2022, January). Evaluation of ‘levels of tax understanding and compliance in batang regency, central Java, Indonesia. In Brawijaya International Conference on Economics, Business and Finance 2021 (BICEBF 2021) (pp. 73-79). Atlantis Press.

Bornman, M., & Wassermann, M. (2020). Tax knowledge for the digital economy. Journal of Economic and Financial Sciences, 13(1).

Dewi, N. P. D. A., & Diatmika, I. P. G. (2020). Pengaruh Tingkat Kepercayaan, Persepsi Tax Amnesty, Akuntabilitas Pelayanan Publik, Dan Lingkungan Sosial Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmiah Akuntansi dan Humanika, 10(2), 245–254.

Diantini, A., Yasa, I. N. P., & Atmadja, A. T. (2018). Pengaruh PenerapanE-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kantor Pelayanan Pajak Pratama Singaraja). Jimat (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 9(1), 2614–1930.

Handayani, E. P., Harimurti, F., Kristanto, D., Program, Akuntansi, S., Ekonomi, F., Slamet, U., & Surakarta, R. (2020). Pengaruh Pemahaman Peraturan Pajak, Sosialisasi Pajak, Dan Tingkat Kepercayaan Terhadap Kepatuhan Wajib Pajak Umkm (Survey Pada Pedagang Batik di Pasar Klewer Surakarta). Jurnal Akuntansi dan Sistem Teknologi Informasi, 16(1), 22–32.

Handayani, H. R., & Setianingrum, T. D. (2022). Pengaruh Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Penerapan E-Filling, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Pribadi Kpp Pratama Cimanggis. Scientific Journal of Reflection: Economic, Accounting, Management and Business, 5(3), 801–809.

Herryanto, M., Agus, D., & Toly, A. (2013). Pengaruh Kesadaran Wajib Pajak, Kegiatan Sosialisasi Perpajakan, Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan Di Kpp Pratama Surabaya Sawahan. Tax & Accounting Review, 1(1), 124.

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced Versus Voluntary Tax Compliance: The “Slippery Slope” Framework. Journal of Economic Psychology, 29(2), 210–225.

Kirchler, E., & Hoelzl, E. (2006). Modelling taxpayers behaviour as a function of interaction between tax authorities and taxpayers. Managing and Maintaining Compliance, Boom Legal Publishers, Den Haag, 1-23.

Kusumayanthi, L. O., & Suprasto, H. B. (2019). Pengaruh Penerapan E-Filling, Sosialisasi Perpajakan, Kinerja Account Representative, dan Sanksi Pajak Terhadap Tingkat Kepatuhan Wpop. E-Jurnal Akuntansi, 491.

Lianty, M., Hapsari, D. W., & Kurnia, K. (2017). Pengetahuan perpajakan, sosialisasi perpajakan, dan pelayanan fiskus terhadap kepatuhan wajib pajak. JRAK, 9(2), 55-65.

Mendoza, J. P., Wielhouwer, J., & Kirchler, E. (2017). The backfiring effect of auditing on tax compliance. Journal of Economic Psychology, 62, 284-294.

Ni Made Lisa Rusmayani, N. L. S. (2017). Pengaruh Sosialisasi, Pengetahuan, Sanksi dan Kualitas Pelayanan Pada Kepatuhan Wajib Pajak Kendaraan Bermotor. E-Jurnal Akuntansi, 20(1), 173–201.

Pradhani, F. A., S. J. (2022). Peran Lingkungan Dalam Penerapan E-Filling dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak. Jurnal Akademi Akuntansi, 5(2), 279–295.

Pratiwi, P. E. M., & Jati, I. K. (2020). Pengaruh SosialisasiPerpajakan, Pengetahuan Perpajakan, Kualitas Pelayanan Fiskus dan Minat Penerapan E-Filling pada Kepatuhan WPOP. E-Jurnal Akuntansi, 30(3), 674.

Romdhona, F. M., Nurhayati, N., & Helliana, H. (2021). Pengaruh Penggunaan Teknologi E-Filling dan Sosialisasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Prosiding Akuntansi, 7(1), 31-33.

Saxena, K. B. C. (2005). Towards excellence in e-governance. International Journal of Public Sector Management, 18(6), 498-513, 16.

Sudrajat, A., & Ompusunggu, A. P. (2015). Pemanfaatan Teknologi Informasi, Sosialisasi Pajak, Pengetahuan Perpajakan, dan Kepatuhan Pajak. Jurnal Riset Akuntansi & Perpajakan (JRAP), 2(02), 193–202.

Van Dijke, M., & Verboon, P. (2010). Trust in authorities as a boundary condition to procedural fairness effects on tax compliance. Journal of Economic Psychology, 31.

Veronica, A. (2015). The Effect of Taxing Socialization. Service of Tax Authorities, Tax Payer’s Knowledge Of Tax Laws, Tax.

Wardani, D. K., & Wati, E. (2018). Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Kebumen). Nominal: Barometer Riset Akuntansi dan Manajemen, 7(1), 33– 54.

Widiasti, E., & Retnani, E. D. (2021). Pengaruh Penerapan E-Filing, Sikap Rasional, Lingkungan, dan Tingkat Kepercayaan Terhadap Kepatuhan Pelaporan Spt Wajib Pajak Pribadi. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(10).

Wiratan, K., & H. K. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan E-Filing Oleh Wajib Pajak (Studi Pada Wajib Pajak Orang Pribadi Yang Terdaftar Pada KPP Madya dan Pratama di Kota Tangerang dan Tangerang Selatan). Jurnal Bina Akuntansi, 5(3), 310–349.