Tax Justice Moderates the Effect of Tax Incentives, Online Systems, and Education Level on Individual Taxpayer Compliance

Authors

  • Ivira Sriwidiyanti Budi Utami Mercu Buana University, Jakarta, Indonesia
  • Waluyo Mercu Buana University, Jakarta, Indonesia

DOI:

https://doi.org/10.23887/ijssb.v7i1.45500

Keywords:

Tax Incentives, Online System, Education Level, Tax Justice, Tax Compliance

Abstract

Taxes are a source of state money that the government uses for the development of the community. Due to the low taxpayer compliance of individual cotributors at KPP Pratama Surabaya Gubeng, this research’s purpose is to verify the application of tax incentives, online systems, and education level on taxpayer compliance with tax justice as moderating variables. The method used is questionnaire to gather data from sample totaled 100 individual taxpayers. The statistic tool used is SmartPLS 3.0 with multiple regressions in form of PLS algorithm and bootstrapping. The outcomes show that tax incentives and education level have a positive and significant effect on individual taxpayer compliance, whereas the online system has no significant effect on individual taxpayer compliance, and tax justice does not significantly moderate tax incentives and education level on compliance. Individual taxpayers and the application of tax justice, moderates the online system's effect on individual taxpayer compliance. Tax incentive and education level found to homologise moderating variable while the online system has pure moderating impact towards individual taxpayer compliance.

References

Akram, M. S., Malik, A., Shareef, M. A., & Goraya, M. A. S. (2019). Exploring the interrelationships between technological predictors and behavioral mediators in online tax filing: The moderating role of perceived risk. Government Information Quarterly, 36(2), 237–251. https://doi.org/10.1016/j.giq.2018.12.007. DOI: https://doi.org/10.1016/j.giq.2018.12.007

Andreansyah, F., & Farina, K. (2022). Analisis pengaruh insentif pajak, sanksi pajak dan pelayanan pajak terhadap kepatuhan wajib pajak UMKM. Jesya (Jurnal Ekonomi Dan Ekonomi Syariah), 5(2), 2097–2104. https://doi.org/10.36778/jesya.v5i2.796. DOI: https://doi.org/10.36778/jesya.v5i2.796

Anggayasti, N. K. S., & Padnyawati, K. D. (2020). Pengaruh Keadilan Perpajakan, Sistem Perpajakan, Diskriminasi, Teknologi Dan Informasi Perpajakan Terhadap Penggelapan Pajak (Tax Evasion) Wajib Pajak Badan Di Kantor Pelayanan Pajak Pratama Denpasar Timur. Hita Akuntansi Dan Keuangan, 1(2), 731–761. https://doi.org/10.32795/hak.v1i2.1008. DOI: https://doi.org/10.32795/hak.v1i2.1008

Anto, L., Husin, H., Hamid, W., & Bulan, N. (2021). Taxpayer awareness, tac knowledge, tac sanctions, public service account ability and taxpayer compliance. Accounting, 7(1), 49–58. https://doi.org/10.5267/j.ac.2020.10.015. DOI: https://doi.org/10.5267/j.ac.2020.10.015

Azmi, A., Sapiei, N. S., Mustapha, M. Z., & Abdullah, M. (2016). SMEs’ tax compliance costs and IT adoption: the case of a value-added tax. International Journal of Accounting Information Systems, 23, 1–13. https://doi.org/10.1016/j.accinf.2016.06.001. DOI: https://doi.org/10.1016/j.accinf.2016.06.001

Bhuasiri, W., Zo, H., Lee, H., & Ciganek, A. P. (2016). User Acceptance of e-government Services: Examining an e-tax Filing and Payment System in Thailand. Information Technology for Development, 22(4), 672–695. https://doi.org/10.1080/02681102.2016.1173001. DOI: https://doi.org/10.1080/02681102.2016.1173001

Bradbury, D., & O’Reilly, P. (2018). Inclusive fiscal reform: ensuring fairness and transparency in the international tax system. International Tax and Public Finance, 25, 1434–1448. https://doi.org/10.1007/s10797-018-9507-2. DOI: https://doi.org/10.1007/s10797-018-9507-2

Dewi, S., Widyasari, W., & Nataherwin, N. (2020). Pengaruh Insentif Pajak, Tarif Pajak, Sanksi Pajak Dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Selama Masa Pandemi Covid-19. Jurnal Ekonomika Dan Manajemen, 9(2). https://doi.org/10.36080/jem.v9i2.1248.

Disemadi, H. S., & Delvin, D. (2021). Kajian Praktik Money Laundering dan Tax Avoidance dalam Transaksi Cryptocurrency di Indonesia. NUSANTARA: Jurnal Ilmu Pengetahuan Sosial, 8(3), 326–340. https://doi.org/10.31604/jips.v8i3.2021.326-340.

Drogalas, G., Anagnostopoulou, E., Pazarskis, M., & Petkopoulos, D. (2018). Tax ethics and tax evasion, evidence from Greece. Theoretical Economics Letters, 8(5), 1018. https://doi.org/10.4236/tel.2018.85070. DOI: https://doi.org/10.4236/tel.2018.85070

Farrar, J., Massey, D. W., Osecki, E., & Thorne, L. (2020). Tax fairness: Conceptual foundations and empirical measurement. Journal of Business Ethics, 162, 487–503. https://doi.org/10.1007/s10551-018-4001-4. DOI: https://doi.org/10.1007/s10551-018-4001-4

Ghozali, I., & Latan, H. (2015). Partial least squares konsep, teknik dan aplikasi menggunakan program smartpls 3.0 untuk penelitian empiris. Semarang: Badan Penerbit UNDIP.

Hamilah, H., Lydia, L., Henni, H., Gusmiarni, G., & Reschiwati, R. (2022). The Influence of Tax System Perception, Tax Justice, Tax Rate, Tax Audit, Discrimination on Tax Embroidery Behaviour. Journal of Governance Risk Management Compliance and Sustainability, 2(1), 25–35. https://doi.org/10.31098/jgrcs.v2i1.881.

Hasanah, L. F., & Mutmainah, K. (2020). Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Megenai Etika Atas Penggelapan Pajak (Tax Evasion). Journal of Economic, Business and Engineering (JEBE), 2(1), 24–33. https://doi.org/10.32500/jebe.v2i1.1454. DOI: https://doi.org/10.32500/jebe.v2i1.1454

Hasanudin, A. I., Ramdhani, D., & Giyantoro, M. D. B. (2020). Kepatuhan Wajib Pajak Online Shopping Di Jakarta: Urgensi Antara E-Commerce Dan Jumlah Pajak Yang Disetor. Tirtayasa Ekonomika, 15(1), 65–85. https://doi.org/10.35448/jte.v15i1.7828. DOI: https://doi.org/10.35448/jte.v15i1.7828

Karnowati, N. B., & Handayani, E. (2021). Moderation of tax socialization of factors affecting taxpayer compliance in the time of Covid-19. International Journal of Research in Business and Social Science, 10(5), 184–194. https://doi.org/10.20525/ijrbs.v10i5.1272. DOI: https://doi.org/10.20525/ijrbs.v10i5.1272

Kurniawan, D. (2020). The influence of tax education during higher education on tax knowledge and its effect on personal tax compliance. Journal of Indonesian Economy and Business: JIEB, 35(1), 57–72. https://doi.org/10.22146/jieb.54292. DOI: https://doi.org/10.22146/jieb.54292

Mohdali, R., & Pope, J. (2014). The influence of religiosity on taxpayers’ compliance attitudes: Empirical evidence from a mixed-methods study in Malaysia. Accounting Research Journal, 27(1), 71–91. https://doi.org/10.1108/ARJ-08-2013-0061. DOI: https://doi.org/10.1108/ARJ-08-2013-0061

Musimenta, D., Nkundabanyanga, S. K., Muhwezi, M., Akankunda, B., & Nalukenge, I. (2017). Tax compliance of small and medium enterprises: a developing country perspective. Journal of Financial Regulation and Compliance, 25(2), 149–175. https://doi.org/10.1108/JFRC-08-2016-0065. DOI: https://doi.org/10.1108/JFRC-08-2016-0065

Nadhor, K., Fatoni, N., Nurudin, N., & Zakiy, F. S. (2020). Pengaruh Penurunan Tarif Pajak Umkm Dan Sistem Pelayanan Online Terhadap Persepsi Wajib Pajak (Studi Kasus Pada Umkm Yang Terdaftar Di KPP Semarang Barat). EL MUHASABA: Jurnal Akuntansi (e-Journal), 11(1), 88–113. https://doi.org/10.18860/em.v11i1.7793. DOI: https://doi.org/10.18860/em.v11i1.7793

Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The Influence of Tax Understanding, Tax Awareness and Tax Amnesty toward Taxpayer Compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. https://doi.org/10.26905/jkdp.v22i2.1678. DOI: https://doi.org/10.26905/jkdp.v22i2.1678

Okpeyo, E. T., Musah, A., & Gakpetor, E. D. (2019). Determinants of tax compliance in Ghana. Journal of Applied Accounting and Taxation, 4(1), 1–14. https://doi.org/10.30871/jaat.v4i1.935. DOI: https://doi.org/10.30871/jaat.v4i1.935

Oliviandy, N. A., Astuti, T. P., & Siddiq, F. R. (2021). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak UMKM Selama Pandemi Covid-19. Wahana Riset Akuntansi, 9(2), 91–105. https://doi.org/10.24036/wra.v9i2.112026. DOI: https://doi.org/10.24036/wra.v9i2.112026

Prayoga, K. D. C., & Yasa, I. N. P. (2020). Pengaruh Faktor Lingkungan terhadap Kepatuhan Wajib Pajak (Studi pada Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Singaraja). Jurnal Ilmiah Akuntansi Dan Humanika, 10(3), 363–373. https://doi.org/10.23887/jiah.v10i3.26114. DOI: https://doi.org/10.35800/jjs.v10i2.26623

Pui Yee, C., Moorthy, K., & Choo Keng Soon, W. (2017). Taxpayers’ perceptions on tax evasion behaviour: an empirical study in Malaysia. International Journal of Law and Management, 59(3), 413–429. https://doi.org/10.1108/IJLMA-02-2016-0022. DOI: https://doi.org/10.1108/IJLMA-02-2016-0022

Rahayu, S. K. (2022). Implementation of blockchain in minimizing tax avoidance of cryptocurrency transaction in Indonesia. International Journal of Research and Applied Technology (INJURATECH), 2(1), 30–43. https://doi.org/10.34010/injuratech.v2i1.6568. DOI: https://doi.org/10.34010/injuratech.v2i1.6568

Savitri, E. (2015). The effect of tax socialization, tax knowledge, expediency of tax ID number and service quality on taxpayers compliance with taxpayers awareness as mediating variables. Procedia-Social and Behavioral Sciences, 211, 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024. DOI: https://doi.org/10.1016/j.sbspro.2015.11.024

Sudiro, A. Y. K. I., Bawono, I. R., & Mustofa, R. M. (2021). Effect Of Tax Justice, Tax System, Technology And Information, And Discrimination Of Personal Perspection Of Personal Tax Mandatory About Tax Ethics. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 76–90. https://doi.org/10.30656/jak.v8i1.2441. DOI: https://doi.org/10.30656/jak.v8i1.2441

Tsakas, M., & Katharaki, M. (2014). Impact of environmental factors on the efficiency of tax organizations. Serbian Journal of Management, 9(1), 31–43. https://doi.org/10.5937/sjm9-4314. DOI: https://doi.org/10.5937/sjm9-4314

Vaughan, M. (2019). Scale shift in international tax justice: comparing the UK and Australia from 2008 to 2016. Social Movement Studies, 18(6), 735–753. https://doi.org/10.1080/14742837.2019.1607283. DOI: https://doi.org/10.1080/14742837.2019.1607283

Wati, L. N. (2018). Metodologi Penelitian Terapan: Aplikasi SPSS, EVIEWS, Smart PLS dan AMOS. In Jakarat: Pustaka AMRI Edisi (Vol. 2). CV. Pustaka Amri: Bekasi Barat.

Downloads

Published

2022-12-13

How to Cite

Utami, I. S. B., & Waluyo. (2022). Tax Justice Moderates the Effect of Tax Incentives, Online Systems, and Education Level on Individual Taxpayer Compliance. International Journal of Social Science and Business, 7(1), 167–176. https://doi.org/10.23887/ijssb.v7i1.45500

Issue

Section

Articles