Komunikasi Efektif dan Digitalisasi Teknologi pada Tingkat Kepatuhan Pajak (Studi pada Masyarakat Urban)

  • Agustine Dwianika Universitas Pembangunan Jaya
  • Naurissa Biasini Universitas Pembangunan Jaya

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

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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: <https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1436>. Date accessed: 19 may 2021. doi: https://doi.org/10.51211/joia.v5i2.1436.