Determinants of Personal Taxpayer Compliance in Indonesia: A Case Study of KPP Pratama Sorong, Southwest Papua

Erna Kuniawati; Nur Fadjrih Asyik; I Gede Aryana M

doi:10.56225/gjbesd.v2i1.47

Authors

Erna Kuniawati Doctoral Program in Management Science, Schools of Economics of Indonesia (STIESIA), Sukolilo, 60118 Surabaya, Jawa Timur, Indonesia
Nur Fadjrih Asyik Doctoral Program in Management Science, Schools of Economics of Indonesia (STIESIA), Sukolilo, 60118 Surabaya, Jawa Timur, Indonesia
I Gede Aryana M Department of Management, Faculty of Economics, Business and Tourism, Universitas Hindu Indonesia, 80238 Denpasar, Bali, Indonesia

DOI:

https://doi.org/10.56225/gjbesd.v2i1.47

Keywords:

Tax knowledge, Taxpayer awareness, Taxpayer compliance

Abstract

This study analyzes the effect of taxpayer compliance on taxpayer compliance and awareness and taxpayer awareness on taxpayer compliance. Apart from that, this study also analyzes the role of taxpayer awareness in mediating the effect exerted by the taxpayer knowledge variable on taxpayer compliance. This research approach is quantitative with a causal research direction. The research population is as many as individual taxpayers, 28,567 people; through sampling techniques using the given filter criteria and Slovin formula, a sample size of 100 people was obtained. The analysis technique used is Structural Equation Modeling (SEM). This study found that tax knowledge positively and significantly influences taxpayer awareness and compliance. Then, the taxpayer awareness variable also shows a positive and significant influence on taxpayer compliance. Furthermore, the taxpayer awareness variable is proven to act as an intervening variable in mediating the influence exerted by the taxpayer knowledge variable on taxpayer compliance.

References

Agustin, A. W., Darmansyah, D., & Suyanto, S. (2020). Kepatuhan, Pemeriksaan, Penagihan dan Penerimaan Terhadap Pajak dengan Peran Account Representative Sebagai Pemoderasi. Jurnal Riset Akuntansi & Perpajakan (JRAP), 7(01), 79–94. https://doi.org/10.35838/jrap.v7i01.1390

Amanda, A., Sudiartana, I. M., & Dewi, N. P. S. (2023). Pengaruh Pengetahuan Perpajakan, Self Assessment System, E-Filling, Tingkat Pendapatan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 5(2), 456–467.

Anasta, L., & Nengsih, N. (2019). Peranan Pajak Daerah dan Retribusi Daerah terhadap Peningkatan Pendapatan Asli Daerah (Pada Kabupaten dan Kota di Jawa Barat). Jurnal Profita, 12(1), 50. https://doi.org/10.22441/profita.2019.v12.01.004

Annur, C. M. (2023a). Pelaporan SPT Pajak Meningkat pada 2023 Meski Sempat Heboh Kasus Rafael Alun. In Https://Databoks.Katadata.Co.Id/ (p. 1).

Annur, C. M. (2023b). Pertumbuhan Penerimaan Pajak RI Melambat pada Semester I 2023, Ini Penyebabnya. In Databoks.Katadata.Co.Id (p. 1).

Antara. (2023). DJPb Papua Barat_ Realisasi pendapatan negara mencapai Rp1,48 triliun - ANTARA News (p. 1). Antara News.

Assegaf, A. R. A., & Andesto, R. (2023). The Effect of Tax Socialization, Tax Knowledge and Taxpayer Awareness with Tax Sanctions as a Moderation Variable on Individual Taxpayer Compliance (Empirical Study on Taxpayers Registered at KPP Pratama Cibinong West Java). Jurnal Multidisiplin Madani, 3(5), 1105–1124. https://doi.org/10.55927/mudima.v3i5.2909

Azhari, D. I., & Poerwati, T. (2023). Jurnal Ilmiah Akuntansi Peradaban. Jurnal Ilmiah Akuntansi Peradaban, VII(1), 1–24.

Bahri, S. (2020). Analisi Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening. Jurnal Riset Akuntansi Dan Bisnis, 20(1), 1–15. https://doi.org/10.30596/jrab.v20i1.4754

Efendi, R., Muawanah, U., & Adi, K. (2022). Stewardship Theory di antara hubungan corporate risk, kompensasi eksekutif, karakteristik eksekutif, dan kepemilikan saham pemerintah terhadap tax avoidance. Jurnal Ekonomi Modernisasi, 18(1), 86–100.

Hair JF, Ringle CM, Danks NP, Hult GTM, Sarstedt M, R. S. (2023). Review of Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R: A Workbook. In Structural Equation Modeling: A Multidisciplinary Journal (Vol. 30, Issue 1). https://doi.org/10.1080/10705511.2022.2108813

Heryana, T., Wahyudi, S., & Mawardi, W. (2020). The mediating effect of intellectual capital disclosure between firm characteristics and firm value: Empirical evidence from Indonesian company with non-recursive model analysis. International Journal of Financial Research, 11(2), 14–25. https://doi.org/10.5430/ijfr.v11n2p14

Hidayat, R., & Wati, S. R. (2022). Pengaruh kesadaran Wajib Pajak dan kualitas pelayanan pajak terhadap kepatuhan Wajib Pajak dalam membayar Pajak bumi dan Bangunan di kota Bandung. Owner, 6(4), 4009–4020. https://doi.org/10.33395/owner.v6i4.1068

Hidayati, T. N., & Muniroh, H. (2023). Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, dan Penggunaan Aplikasi E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kabupaten Rembang. Jurnal Bina Akuntansi, 10(2), 478–496. https://doi.org/10.52859/jba.v10i2.421

Kamil, I. (2021). Pengaruh Kualitas Pelayanan, Sistem Perpajakan, Sanksi Denda, Kemampuan Finansial Dan Persepsi Wajib Pajak Orang Pribadi Terhadap Penggelapan Pajak (Tax Evasion). Jurnal Akuntansi, Keuangan, Pajak Dan Informasi (JAKPI), 1(1), 17–44. https://doi.org/10.32509/jakpi.v1i1.1343

Karyanti, T., & Nafiah, Z. (2022). Taxpayer Compliance Analysis with Tax Knowledge, Tax Sanctions, and Income Levels Through Taxpayer Awareness as Moderating Variables. Jurnal Ilmiah Multidisiplin, 1(7), 2022.

Nurkumalasari, A. D., Utomo, S. W., Wahyuning, N., & Sulistyowati. (2020). Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Hotel Kota Madiun. Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif, 2(2), 269–283. https://doi.org/10.2307/3615019

Pravasanti, Y. A. (2020). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan. Jurnal Akuntansi Dan Pajak, 21(01), 142–151. https://doi.org/10.29040/jap.v21i1.1165

Prianutama, S. B., & Alexander, N. (2022). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Riset Akuntansi Dan Auditing, 2(2), 947–958. https://doi.org/10.55963/jraa.v10i1.523

Putra, Y. A., & Waluyo. (2020). The Influence of Tax Knowledge, Taxpayer Awareness, and Tax Rates on the Compliance of Individual Taxpayers with Tax Sanctions as a Moderating Variable in E-Commerce Business Activities (Case Study at Online Shop Owner in Indonesia). International Journal of Innovative Science and Research Technology, 5(10), 1008–1019.

Santioso, L., & Imelda, G. (2021). Pengaruh Tax Knowledge, Tax Awareness Terhadap Tax Compliance Wajib Pajak (OP). Jurnal Paradigma Akuntansi, 3(3), 1362. https://doi.org/10.24912/jpa.v3i3.14932

Simamora, B. (2023). Siaran Pers_ Realisasi APBN Provinsi Papua Barat Daya sampai dengan 30 September 2023 (p. 1). Kementrian Keuangan Republik Indonesia.

Sudiarto, M., & Junianto, Y. (2022). The Effect of Tax Knowledge and TAx Sanction on Taxpayer Compliance of Personal Entrepreneurs in The Stationery Sector. Journal of Accounting, Entrepreneurship, and Financial Technology, 4(2), 115–130. https://doi.org/10.5220/0010936800003255

Sugiyono. (2009). Metode Penelitian Kuantitatif Kualitatif dan R & D. Alfabeta.

Sugiyono. (2017). Metode Penelitian Bisnis. Alfabeta.

Wahyudi. (2023). KPP Pratama Sorong Menggelar Pekan Panutan Pelaporan SPT Tahunan (p. 1). Radio Republik Indonesia (RRI).

Zaikin, M., Pagalung, G., & Rasyid, S. (2022). Pengaruh Pengetahuan Wajib Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Intervening. Owner, 7(1), 57–76. https://doi.org/10.33395/owner.v7i1.1346