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Transformasi Digital dalam Sistem Perpajakan Daerah

Apakah Memperkuat Faktor Utama Kepatuhan Pajak?

Penulis

  • Ali Abrori * Penulis korespondensi
  • Unggul Purwohedi
  • Muhammad Yusuf
DOI
10.21787/jbp.16.2024.687-701
Tanggal Terbit & Halaman
31 Desember 2024 · Hlm. 687-701
Lisensi
CC Attribution-NonCommercial-ShareAlike 4.0
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Abstrak

Kontribusi pajak daerah terhadap anggaran pemerintah daerah sangat minim. Rasio pajak daerah rata-rata di Indonesia hanya 1,21%. Akibatnya, pemerintah daerah masih sangat bergantung pada transfer dari pemerintah pusat. Oleh karena itu, memahami faktor-faktor yang memengaruhi kepatuhan pajak sangat penting untuk mengurangi kendala anggaran pemerintah pusat dan memperkuat kemandirian pemerintah daerah. Studi ini mengkaji hubungan antara moral pajak, kesadaran pajak, dan kualitas layanan pajak dalam membentuk kepatuhan pajak di Provinsi Jakarta. Selain itu, studi ini mengeksplorasi bagaimana transformasi digital memengaruhi hubungan antara faktor-faktor ini dan kepatuhan pajak. Metodologi penelitian ini bersifat kuantitatif, di mana Partially Least Square-Structured Equation Model (PLS-SEM) digunakan. Data dikumpulkan melalui kuesioner tentang pajak bumi dan bangunan di UPPD Kelapa Gading, sebuah kantor pajak daerah di Jakarta. Dengan menggunakan convenience sampling, kami memperoleh 188 responden yang valid untuk dianalisis. Temuan tersebut menyimpulkan bahwa moral pajak dan kualitas layanan pajak berpengaruh positif terhadap wajib pajak. Di sisi lain, kesadaran pajak tidak berpengaruh signifikan terhadap kepatuhan pajak. Sementara itu, penerapan teknologi informasi untuk merampingkan proses bisnis terbukti efektif dalam meningkatkan hubungan antara kesadaran pajak dan kualitas layanan pajak dengan kepatuhan pajak, tetapi dampaknya terhadap moral wajib pajak sangat minim. Temuan ini menyiratkan bahwa peningkatan kepatuhan pajak membutuhkan perspektif internal dan eksternal. Sementara itu, peningkatan pengetahuan wajib pajak saja memiliki dampak yang minimal. Lebih lanjut, transformasi digital secara efektif meningkatkan faktor eksternal, seperti kesadaran pajak dan kualitas layanan pajak, dengan memberikan kemudahan akses kepada wajib pajak untuk melaporkan, menerima pemberitahuan, dan membayar pajak.

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