Komunikasi Efektif dan Digitalisasi Teknologi pada Tingkat Kepatuhan Pajak (Studi pada Masyarakat Urban)
Abstract
Abstrak: Penelitian ini bertujuan untuk mengetahui peran teknologi perpajakan dan komunikasi efektif dalam meningkatkan kepatuhan pajak. Penelitian ini dilakukan di wilayah Jabodetabek dengan menggunakan 150 responden yang merupakan masyarakat urban. Kuesioner digunakan sebagai alat untuk mengumpulkan data menggunakan metode kuantitatif dengan regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) pengaruh langsung teknologi pajak terhadap kepatuhan pajak terbukti positif dan signifikan, (2) komunikasi efektif berpengaruh langsung terhadap kepatuhan pajak secara positif dan signifikan, (3) secara simultan baik teknologi pajak dan komunikasi efektif berpengaruh signifikan terhadap kepatuhan pajak. Studi ini berkontribusi tidak hanya pada literatur penelitian tetapi juga membantu institusi perpajakan dalam mengembangkan strategi untuk meningkatkan kepatuhan pajak bagi masyarakat Urban, dengan mengoptimalkan aspek teknologi dan komunikasi.Kata Kunci: Teknologi Pajak, Kepatuhan Pajak, Komunikasi Efektif, Masyarakat Urban dan Pengaruh Langsung.
Abstract: This study aims to determine the role of tax technology and effective communication to gain tax compliance. This research was conducted in Jabodetabek, data collected from 150 respondents represented as urban community. The questionnaire was used as a tool to collect data about quantitative methods with multiple regression analysis. The findings of this study show that: (1) the direct effect tax technology on tax compliance positively and significant, (2) the direct effect effective communication on tax compliance positively and significant, (3) Both of tax technology and effective communication positively and significant simultaneously affect tax compliance. This study contributes not only to the research literature but also to help tax institution to develop strategies toward improving tax compliance for urban community by optimalization of technology and communication.
Keywords: Tax Technology, Tax Compliance, Effective Communication, Urban Community and Dirrect Effect.
References
Ambrecht and Association and Ambrecht. 1998. Increasing Taxpayers Complince : A discussion of the Negligence Penalty . Paper presented to the ways and Means Committee of U. S . House of Representatives in May 1998 , Washington D.c (Online) available www.taxlawsb.com/resources/estates/wash.html.
Asosiasi Penyelenggara Jasa Internet Indonesia. 2018. Potret Jaman Now Pengguna dan Perilaku Internet Indonesia. Buletin APJII Edisi 23, April 2018. Available online at https://apjii.or.id/downfile/file/BULETINAPJIIEDISI23April2018.pdf
Badan Pusat Statistik Indonesia. 2018. Penggunaan dan Pemanfaatan Teknologi Informasi dan Komunikasi (P2TIK) Tahun 2018. Katalog BPS Terbit Desember 2018. Nomor Katalog : 8305009 ISSN / ISBN :978-602-438-253-7, Nomor Publikasi : 06320.1806.
Kementrian Keuangan Republik Indonesia. 2020. Laporan Kinerja Direktorat Jendral Pajak 2019. Available online at https://www.pajak.go.id/sites/default/files/2020-02/LAKIN%20DJP%202019.pdf
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge: Cambridge University Press.
Feld L . S , Frey Band Targler B. Rewarding Honest Taxpayers? Evidence on the Impactsof Rewards From Field Experiments. Paper presented on April 9112006 on Managing and Maintaining Compliance.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Murphy,K.2004. A nexamination of taxpayers attitudes towards the Australian tax system : findings from a survey of tax scheme investors, Centre for Tax System Integrity, Working Paper No.46, November 2004, Research School of Social Sciences, Canberra : Australian National University.
Sellers, William (1969). "A global climatic model based on the energy balance of the earth-atmosphere system". Journal of Applied Meteorology. AMS. 8 (3): 392400.
Slemrod,J.,Blumenthal,M.andChristian,C. (2001). Tax payer response to an increased probability of audit : Evidence from a controlled experiment in Minnesota. Journal of Public Economics, Issue79/2001,pp.455483.
Silvani, Carlos A. 1992. Improving Tax Compliance dalam Improving Tax Administration in Developing Countries. ed. by Richard M. Bird and Milka Casanegra de Jantscher. Washington: International Monetary Fund, Publication Services.
Situs:
https://rappler.com/world/bahasa-indonesia/perkembangan-teknologi-informasi-digital-internet
https://wearesocial.com/sg/blog/2019/01/digital-2019-global-internet-use-accelerates
https://www.kemenkeu.go.id/page/pendaftaran-npwp-orang-pribadi-online/
https://www.pajak.go.id/reformasi-perpajakan
https://www.pajak.go.id/sites/default/files/2020-02/LAKIN%20DJP%202019.pdf
Asosiasi Penyelenggara Jasa Internet Indonesia. 2018. Potret Jaman Now Pengguna dan Perilaku Internet Indonesia. Buletin APJII Edisi 23, April 2018. Available online at https://apjii.or.id/downfile/file/BULETINAPJIIEDISI23April2018.pdf
Badan Pusat Statistik Indonesia. 2018. Penggunaan dan Pemanfaatan Teknologi Informasi dan Komunikasi (P2TIK) Tahun 2018. Katalog BPS Terbit Desember 2018. Nomor Katalog : 8305009 ISSN / ISBN :978-602-438-253-7, Nomor Publikasi : 06320.1806.
Kementrian Keuangan Republik Indonesia. 2020. Laporan Kinerja Direktorat Jendral Pajak 2019. Available online at https://www.pajak.go.id/sites/default/files/2020-02/LAKIN%20DJP%202019.pdf
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge: Cambridge University Press.
Feld L . S , Frey Band Targler B. Rewarding Honest Taxpayers? Evidence on the Impactsof Rewards From Field Experiments. Paper presented on April 9112006 on Managing and Maintaining Compliance.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Murphy,K.2004. A nexamination of taxpayers attitudes towards the Australian tax system : findings from a survey of tax scheme investors, Centre for Tax System Integrity, Working Paper No.46, November 2004, Research School of Social Sciences, Canberra : Australian National University.
Sellers, William (1969). "A global climatic model based on the energy balance of the earth-atmosphere system". Journal of Applied Meteorology. AMS. 8 (3): 392400.
Slemrod,J.,Blumenthal,M.andChristian,C. (2001). Tax payer response to an increased probability of audit : Evidence from a controlled experiment in Minnesota. Journal of Public Economics, Issue79/2001,pp.455483.
Silvani, Carlos A. 1992. Improving Tax Compliance dalam Improving Tax Administration in Developing Countries. ed. by Richard M. Bird and Milka Casanegra de Jantscher. Washington: International Monetary Fund, Publication Services.
Situs:
https://rappler.com/world/bahasa-indonesia/perkembangan-teknologi-informasi-digital-internet
https://wearesocial.com/sg/blog/2019/01/digital-2019-global-internet-use-accelerates
https://www.kemenkeu.go.id/page/pendaftaran-npwp-orang-pribadi-online/
https://www.pajak.go.id/reformasi-perpajakan
https://www.pajak.go.id/sites/default/files/2020-02/LAKIN%20DJP%202019.pdf
Published
2021-01-09
How to Cite
DWIANIKA, Agustine; BIASINI, Naurissa.
Komunikasi Efektif dan Digitalisasi Teknologi pada Tingkat Kepatuhan Pajak (Studi pada Masyarakat Urban).
JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 5, n. 2, p. 169-182, jan. 2021.
ISSN 2528-0163.
Available at: <http://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1436>. Date accessed: 08 sep. 2024.
doi: https://doi.org/10.51211/joia.v5i2.1436.
Section
Articles
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
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