The Impact of Tax Digitalization and Tax Awareness on Compliance Among Taxpayers: a Study of Individual Taxpayers at KPP Pratama Badung Utara

Ni Nyoman Tri Wahyuni; I.B Yogi Smara; Pryty Dorce Mendonca Ferreira

doi:10.55927/fjas.v4i1.10791

Authors

Ni Nyoman Tri Wahyuni Fakultas Ekonomi, Prodi Akuntansi, Universitas Bali Dwipa, Denpasar, Provinsi Bali
I.B Yogi Smara Fakultas Ekonomi, Prodi Akuntansi, Universitas Bali Dwipa, Denpasar, Provinsi Bali
Pryty Dorce Mendonca Ferreira Fakultas Ekonomi, Prodi Akuntansi, Universitas Bali Dwipa, Denpasar, Provinsi Bali

DOI:

https://doi.org/10.55927/fjas.v4i1.10791

Keywords:

Digitalization of Taxation, Tax Knowledge, Taxpayer Compliance

Abstract

This study employs a quantitative methodology, utilizing statistical techniques and associative analysis to investigate the relationships among certain variables. Causal research, in contrast, seeks to determine the relationships typically characterized as causal, symmetrical, or interactive associations. The main objective of this study is to provide evidence regarding the effect of the independent variables-tax digitalization (X1) and tax knowledge (X2)-on the dependent variable, taxpayer compliance (Y). Data for this study was gathered via a survey, which involved distributing questionnaires to participants. The research commenced in June 2023, with a focus on individual taxpayers at KPP Pratama Badung Utara. Results: The findings of this research demonstrate that the digitization of the taxation process markedly enhances taxpayer compliance, as evidenced by a significance value of 0.000, which falls below the 0.05 threshold.

Downloads

Download data is not yet available.

References

Amrullah, MA, & Saifhul Anu. (2020). “Pengaruh Pemahaman Perpajakan, Pemahaman Akuntansi, dan Pemanfaatan Teknologi Terhadap Kepatuhan Wajib Pajak (Studi Empiris Pada UMKM Kabupaten Kotabaru).” Jurnal Manajemen dan Akuntansi .

Arikunto, S. (2010). Prosedur Penelitian: Suatu Pendekatan Praktik . Jakarta: Rineka Cipta.

Ermanis, Y., Putri, A. A., & Lawita, N. F. (2021). Pengaruh insentif pajak pandemi covid-19, digitalisasi administrasi perpajakan dan omnisbus law perpajakan terhadap penerimaan pajak (Studi kasus di KPP Pratama Pekanbaru Tampan tahun 2020-2021). Bilancia: Jurnal Ilmiah

Erna Hendrawati, Mira Pramudianti, K. A. (2018). Audit and Accounting Guide. Jurnal Fair Value 04(01), 557–583.

Field, A. (2013). Menemukan Statistik Menggunakan IBM SPSS Statistics (edisi ke-4). SAGE Publications.

Fitria, R., & Muiz, E. (2021). Penerapan e-filing, pengetahuan perpajakan dan sosialisasi perpajakan terhadap kepatuhan sukarela wajib pajak. Jurnal Akuntansi, 10(1), 107–115. https://doi.org/10.37932/ja.v10i1.290

Ghozali, I. (2009). Aplikasi Analisis Multivariat dengan Program SPSS . Semarang: Badan Penerbit Universitas Diponegoro.

Hair, JF, Black, WC, Babin, BJ, Anderson, RE, & Tatham, RL (2017). Analisis Data Multivariat (Edisi Ketujuh). New York: Routledge

Hakim, Z., Handajani, L., & Inapty, B. A. (2017). Voluntary tax compliance wajib pajak perusahaan perhotelan: determinan, kepercayaan dan kekuasaan legitimasi. Jurnal Akuntansi, 21(2), 253.

Mardiasmo. Perpajakan. Yogyakarta: PT Andi, 2018

Putra, A. F. (2020). kepatuhan wajib pajak UMKM: pengetahuan pajak, sanksi pajak, dan modernisasi sistem. Jurnal Riset Akuntansi & Perpajakan (JRAP), 7(01), 1–12. https://doi.org/10.35838/jrap.v7i01.1212

Sugiyono (2014) : Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D . Bandung: Alfabeta

Viva, A. A., Kowel, L. A. A., & Kalangi, S. J. (2019). The effect of taxpayer knowledge, taxpayer awareness and modernization of tax administration system to taxpayer compliance of motor vehicles in south minahasa regency. Tangkuman 4251 Jurnal EMBA, 7(3), 4251–4260.

Wulandari, R. (2021). "Analisis Penggunaan E-Filing dalam Meningkatkan Kepatuhan Wajib Pajak." Jurnal Akuntansi Panggilan Saldo , 8(1), 65-71