Transformasi Digital dalam Sistem Perpajakan Daerah
Apakah Memperkuat Faktor Utama Kepatuhan Pajak?
DOI:
https://doi.org/10.21787/jbp.16.2024.687-701Kata Kunci:
Transformasi Digital, Moral Pajak, Kesadaran Pajak, Kualitas Pelayanan Pajak, Kepatuhan Pajak, Pemerintah Daerah, Pajak Daerah, Pajak Bumi dan BangunanAbstrak
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.
Referensi
Abrori, M. A., Utaminingtyas, T. H., & Zakaria, A. (2023). Fenomena kepatuhan pajak sistem self-assessment selama pandemi COVID-19 di UPPPD Kecamatan Taman Sari. AKURASI: Jurnal Riset Akuntansi Dan Keuangan, 5(3), 315–328. https://doi.org/10.36407/akurasi.v5i3.1070
Abu Bakar, M. A. A., Palil, M. R., Maelah, R., & Ali, M. H. (2022). Power of Tax Authorities, Tax Morale, and Tax Compliance: A Mediation Analysis in East Malaysia. Asian Journal of Business and Accounting, 15(2), 281–309. https://doi.org/10.22452/ajba.vol15no2.10
Ajibie, D., Juhar, N., & Baysasah, A. (2018). Assessment of Taxpayer’s Expectation and Perception of Service Quality in Some Selected Woredas ’of North Shewa Zone, Ethiopia. Siddhant- A Journal of Decision Making, 18(1), 1. https://doi.org/10.5958/2231-0657.2018.00001.0
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2).
Akims, M. A. (2023). Tax Education and Tax Compliance: A Review of Literature. Journal of Economics, 7(1), 51–63. https://doi.org/10.53819/81018102t4235
Akitoby, B., Baum, A., Hackney, C., Harrison, O., Primus, K., & Salins, V. (2020). Tax revenue mobilization episodes in developing countries. Policy Design and Practice, 3(1), 1–29. https://doi.org/10.1080/25741292.2019.1685729
Alm, J., Burgstaller, L., Domi, A., März, A., & Kasper, M. (2023). Nudges, Boosts, and Sludge: Using New Behavioral Approaches to Improve Tax Compliance. Economies, 11(9), 223. https://doi.org/10.3390/economies11090223
Alm, J., & Torgler, B. (2011). Do ethics matter? Tax compliance and morality. Journal of Business Ethics, 101(4).
Anggadini, S. D., Surtikanti, S., Bramasto, A., & Fahrana, E. (2022). Determination of Individual Taxpayer Compliance in Indonesia: A Case Study. Journal of Eastern European and Central Asian Research (JEECAR), 9(1), 129–137. https://doi.org/10.15549/jeecar.v9i1.883
Bajrami, E. (2021). Recognition of Taxes and Implementation of Tax Procedures by SMEs in Albania. Contemporary Economics, 15(2), 224–239. https://doi.org/10.5709/ce.1897-9254.445
Belahouaoui, R., & Attak, E. H. (2024). Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023). Accounting Research Journal, 37(2), 172–191. https://doi.org/10.1108/ARJ-12-2023-0372
Boy Sinaga, M., Bulan Siregar, N., & Fachrudin, K. A. (2023). Factors that Influence SMEs Taxpayer Compliance with Digitalization of Tax Services as a Moderating Variable at KPP Pratama Medan Belawan. International Journal of Research and Review, 10(12), 213–228. https://doi.org/10.52403/ijrr.20231226
Bulutoding, L., Habbe, Abd. H., Parmitasari, R. D. A., Alwi, Z., & Abdullah, M. W. (2020). Moslem Taxpayers’ compliance behavior in Malaysia. International Journal of Advanced Engineering Research and Science, 7(3), 214–224. https://doi.org/10.22161/ijaers.73.35
Cahyonowati, N., Ratmono, D., & Juliarto, A. (2022). The Moderating Role of Social Norms on Tax Compliance Model: A Laboratory Experimental Evidence in Indonesia. Contemporary Economics, 16(4), 410–423. https://doi.org/10.5709/ce.1897-9254.491
Ciziceno, M. (2024). What shapes tax morality in younger generations? A comparative analysis between Gen Y and Gen Z. Sociology Compass, 18(2). https://doi.org/10.1111/soc4.13179
Davidescu, A. A., Manta, E. M., Stoica-Ungureanu, A. T., & Anton (Musat), M. (2022). Could Religiosity and Religion Influence the Tax Morale of Individuals? An Empirical Analysis Based on Variable Selection Methods. Mathematics, 10(23), 4497. https://doi.org/10.3390/math10234497
DDTC News. (2024). Lebih Rendah dari Rata-Rata Asia, OECD Catat Tax Ratio RI 12,1 Persen. Lebih Rendah Dari Rata-Rata Asia, OECD Catat Tax Ratio RI 12,1 Persen. https://news.ddtc.co.id/berita/nasional/1803549/lebih-rendah-dari-rata-rata-asia-oecd-catat-tax-ratio-ri-121-persen
DeLone, W. H., & McLean, E. R. (2016). Information Systems Success Measurement. Foundations and Trends® in Information Systems, 2(1), 1–116. https://doi.org/10.1561/2900000005
Dharmayanti, N. (2023). The Effect of Tax Office Service Quality and Taxpayer Income on Land and Building Tax Compliance. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 10(1), 48–64. https://doi.org/10.30656/jak.v10i1.4927
Directorate of Fiscal Balance. (2023). Directorate Fiscal Balance on Local Tax Performance Report for the year 2023.
ElMassah, S., & Mohieldin, M. (2020). Digital transformation and localizing the Sustainable Development Goals (SDGs). Ecological Economics, 169, 106490. https://doi.org/10.1016/j.ecolecon.2019.106490
Gaol, D. L., Purwoko, A., & Revida, E. (2023). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Medan Selatan. Journal on Education, 5(4), 11083–11097. https://doi.org/10.31004/joe.v5i4.2033
Gillitzer, C., & Sinning, M. (2020). Nudging businesses to pay their taxes: Does timing matter? Journal of Economic Behavior & Organization, 169, 284–300. https://doi.org/10.1016/j.jebo.2019.11.020
Gribnau, H. J. L. M., & Jallai, A.-G. (2017). Good Tax Governance: A Matter of Moral Responsibility and Transparency. Nordic Tax Journal, 2017(1), 70–88. https://doi.org/10.1515/ntaxj-2017-0005
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2019). Partial Least Squares Structural Equation Modeling. Springer.
Hauptman, L., & Hlastec, A. (2023). Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia. Problems and Perspectives in Management, 21(3), 714–725. https://doi.org/10.21511/ppm.21(3).2023.55
Hou, Z., Liang, L. J., Meng, B., & Choi, H. C. (2021). The Role of Perceived Quality on High-Speed Railway Tourists’ Behavioral Intention: An Application of the Extended Theory of Planned Behavior. Sustainability, 13(22), 12386. https://doi.org/10.3390/su132212386
Ibrahim, L., & Morasa, J. (2023). Compliance Analysis of Taxable Entrepreneurs in Manado City. Journal of Governance, Taxation and Auditing, 1(4), 455–461. https://doi.org/10.38142/jogta.v1i4.662
Indonesian Audit Agency. (2023). Jakarta Province land and building tax revenue report.
Jupri, M., & Sarno, R. (2020). Data mining, fuzzy AHP and TOPSIS for optimizing taxpayer supervision. Indonesian Journal of Electrical Engineering and Computer Science, 18(1), 75. https://doi.org/10.11591/ijeecs.v18.i1.pp75-87
Kapon, S., Del Carpio, L., & Chassang, S. (2024). Using Divide-and-Conquer to Improve Tax Collection. The Quarterly Journal of Economics, 139(4), 2475–2523. https://doi.org/10.1093/qje/qjae018
Khozen, I., & Setyowati, M. S. (2023). Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis. Cogent Business & Management, 10(2). https://doi.org/10.1080/23311975.2023.2218176
Kim, C. J., Hendriyetty, N., Taghizadeh-Hesary, F., & Evans, C. (2022). Taxation in the Digital Economy. In Taxation in the Digital Economy. Routledge. https://doi.org/10.4324/9781003196020
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press.
Kuhlmann, S., & Heuberger, M. (2023). Digital transformation going local: implementation, impacts and constraints from a German perspective. Public Money & Management, 43(2), 147–155. https://doi.org/10.1080/09540962.2021.1939584
Kumala Dewi, D. (2022). The Effect of Socialization, Taxpayer Awareness and Tax Morale on Taxpayer Compliance (Study on Smes Benai District Kuantan Singingi Regency). International Journal of Educational Research & Social Sciences, 3(4), 1808–1816. https://doi.org/10.51601/ijersc.v3i4.476
Kunia, & Amalia, L. (2023). The influence of tax morale on local tax compliance in Makassar. Journal of Regional Taxation.
Lailiyah, N., & Br Sebayang, L. K. (2020). Effectiveness of E-Billing System in Tax Payments for Taxpayers. Economics Development Analysis Journal, 8(4), 267–280. https://doi.org/10.15294/edaj.v8i4.35266
Lee, E. Y., Leeroy, G. C., & Leeroy, W. (2024). Impact of Blockchain on Improving Taxpayers’ Compliance: Empirical Evidence from Panel Data Model and Agent-Based Simulation. Journal of Emerging Technologies in Accounting, 21(1), 89–109. https://doi.org/10.2308/JETA-2022-046
Lucas-Mas, C. Ó., & Junquera-Varela, R. F. (2021). Tax theory applied to the digital economy: A proposal for a digital data tax and global internet agency. World Bank.
Macei, D. N., & Oliveira, F. C. (2019). The principle of morality (administrative, tax and “public”) in the Brazilian Federal Constitution of 1988. Revista Justiça Do Direito, 32(3), 509–527. https://doi.org/10.5335/rjd.v32i3.8911
Mazurenko, O., Tiutiunyk, I., & Derkach, L. (2021). The Impact of Tax Morality on Tax Evasion: Evidence of EU Countries. Business Ethics and Leadership, 5(3). https://doi.org/10.21272/bel.5(3).108-112.2021
Meiryani, M., Fernando, E., Dewiyanti, S., Angelus, M., & Haliyanti, I. (2021). The Effect of Covid-19 on Regional Revenue of DKI Jakarta Province, Indonesia. 2021 2nd International Conference on Internet and E-Business, 122–128. https://doi.org/10.1145/3471988.3472009
MIB Group. (2022). Lihat perbandingan tax ratio Indonesia per tahun dan antarnegara ASEAN lainnya. Lihat Perbandingan Tax Ratio Indonesia per Tahun Dan Antarnegara ASEAN Lainnya. https://www.mib.group/news/lihat-perbandingan-tax-ratio-indonesia-per-tahun-dan-antarnegara-asean-lainnya
Nazarov, M. A., Mikhaleva, O. L., & Chernousova, K. S. (2020). Digital Transformation of Tax Administration (pp. 144–149). https://doi.org/10.1007/978-3-030-27015-5_18
Nguyen, T. H. (2022). The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam. Economies, 10(8), 179. https://doi.org/10.3390/economies10080179
Night, S., & Bananuka, J. (2020). The mediating role of adoption of an electronic tax system in the relationship between attitude towards electronic tax system and tax compliance. Journal of Economics, Finance and Administrative Science, 25(49), 73–88. https://doi.org/10.1108/JEFAS-07-2018-0066
Nyantakyi, G., Sarpong, F. A., Asiedu, F., Adjei Bimpeh, D., Kwasi Anenyah Ntoso, J., & Ofeibea Nunoo, L. (2024). Unearthing the mediating role of political affiliation in tax compliance determinants: new evidence from Ghana. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2316886
OECD. (2022). Tax administration 3.0 & electronic invoicing.
Plekhanov, D., Franke, H., & Netland, T. H. (2023). Digital transformation: A review and research agenda. European Management Journal, 41(6), 821–844. https://doi.org/10.1016/j.emj.2022.09.007
Prinz, A., Muehlbacher, S., & Kirchler, E. (2014). The slippery slope framework on tax compliance: An attempt to formalization. Journal of Economic Psychology, 40, 20–34. https://doi.org/10.1016/j.joep.2013.04.004
Puholovko, I. (2024). ALTERNATIVE WAYS TO MANAGE COOPERATION IN TAX RELATIONS: CHALLENGES OF DIGITALIZATION AND TAX COMPLIANCE. Economies’ Horizons, 2-3(28), 214–220. https://doi.org/10.31499/2616-5236.3(28).2024.310211
Putra, L. A., Loist, C., Butarbutar, N., Efendi, E., & Sudirman, A. (2023). The Influence of Service Quality and Tax Sanctions on Taxpayer Compliance. International Journal of Business, Law, and Education, 4(2), 952–959. https://doi.org/10.56442/ijble.v4i2.268
Putri, T. E. (2020). The Effect Of Tax Awareness, Quality Of Service Tax Officers And Tax Socialization To Compliance Taxpayers Pp 23 Year 2018 Concering Tax Payers That Have Certain Bruto Circulars With The Perception Of Tax Justice As Variable Pemoderation. JRAK: Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 11(1), 66–98. https://doi.org/10.33558/jrak.v11i1.1886
Rahiem, C., & Ardillah, K. (2022). Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance. The Accounting Journal of Binaniaga, 7(1), 1–16. https://doi.org/10.33062/ajb.v7i1.489
Rahmah, R., T, S., & Baridwan, Z. (2021). Quality Services Moderation on Moral Impact of Taxpayers and Tax Penalties on Compliance Taxpayers. ATESTASI?: Jurnal Ilmiah Akuntansi, 4(2), 145–153. https://doi.org/10.33096/atestasi.v4i2.762
Robbins, B., & Kiser, E. (2020). State coercion, moral attitudes, and tax compliance: Evidence from a national factorial survey experiment of income tax evasion. Social Science Research, 91, 102448. https://doi.org/10.1016/j.ssresearch.2020.102448
Safitri, A., & Umaimah, U. (2022). The Influence of E-Filing Implementation,Service Quality and Tax Knowledge on Individual Taxpayer Compliance. INNOVATION RESEARCH JOURNAL, 3(2), 139. https://doi.org/10.30587/innovation.v3i2.4723
Sajuyigbe, A. S., Amusat, A. W., & Fadahunsi, A. C. (2023). IMPROVING INCOME GENERATION IN OSUN STATE, NIGERIA: THE IMPORTANCE OF TRAINING TAX PERSONNEL FOR REVENUE ENHANCEMENT. Journal of Business And Entrepreneurship, 11(2), 175–189. https://doi.org/10.46273/ahz5p350
Saptono, P. B., Hodži?, S., Khozen, I., Mahmud, G., Pratiwi, I., Purwanto, D., Aditama, M. A., Haq, N., & Khodijah, S. (2023). Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction. Informatics, 10(1), 22. https://doi.org/10.3390/informatics10010022
Saptono, P. B., & Mahmud, G. (2023). Stimulus or Enforcement? How Intergovernmental Transfers Crowd-in Local Taxes in Indonesia. Public Finance Review, 51(6), 782–837. https://doi.org/10.1177/10911421231191961
Sarpong, S. A., Yeboah, M., Oware, K. M., & Danquah, B. A. (2024). Effect of Taxpayer Knowledge and Taxation Socialization on Taxpayer Compliance: The Mediating Role of Taxpayer Awareness. WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS, 21, 1217–1227. https://doi.org/10.37394/23207.2024.21.99
Scarpa, F., & Signori, S. (2023). Understanding corporate tax responsibility: a systematic literature review. Sustainability Accounting, Management and Policy Journal, 14(7), 179–201. https://doi.org/10.1108/SAMPJ-04-2022-0200
Shubailat, O. M., Al-Zaqeba, M. A. A., Madi, A., & Khairi, K. F. (2024). Investigation the effect of digital taxation and digital accounting on customs efficiency and port sustainability. International Journal of Data and Network Science, 8(1), 61–68. https://doi.org/10.5267/j.ijdns.2023.10.017
Susanto, F., Pituringsih, E., & Sakti, D. P. B. (2022). Determinan Tax Compliance dengan Moral Wajib Pajak UMKM sebagai Variabel Moderasi. E-Jurnal Akuntansi, 32(10), 3098. https://doi.org/10.24843/EJA.2022.v32.i10.p14
Taing, H. B., & Chang, Y. (2021). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
Tambun, S., & Haryati, A. (2022). The Influence of Nationalism’s Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness. Journal of Accounting, Business and Finance Research, 14(1), 1. https://doi.org/10.20448/2002.141.1.7
Tawfik, O. I., & Elmaasrawy, H. E. (2024). Determinants of the Quality of Tax Audits for Content Creation Tax and Tax Compliance: Evidence From Egypt. Sage Open, 14(1). https://doi.org/10.1177/21582440241227755
Torgler, B., & Schneider, F. (2005). Shadow economy, tax morale, governance, and institutional quality: A panel analysis (CESifo Working Paper Series No. 1923).
Trifan, V. A., Szentesi, S. G., Cuc, L. D., & Pantea, M. F. (2023). Assessing Tax Compliance Behavior Among Romanian Taxpayers: An Empirical Case Study. Sage Open, 13(3). https://doi.org/10.1177/21582440231195676
Vossler, C. A., & McKee, M. (2017). EFFICIENT TAX REPORTING: THE EFFECTS OF TAXPAYER LIABILITY INFORMATION SERVICES. Economic Inquiry, 55(2), 920–940. https://doi.org/10.1111/ecin.12425
Wahyuni, A., Nugroho, M., & Murwato, O. (2023). Analyzing Factors Affects Taxpayer Compliance: The Role of Theory of Planned Behavior, Demographic and Psychographic Variables in Banjarmasin, Indonesia. International Journal of Professional Business Review, 8(5), e01941. https://doi.org/10.26668/businessreview/2023.v8i5.1941
Wang, Y.-S., & Liao, Y.-W. (2008). Assessing eGovernment systems success: A validation of the DeLone and McLean model of information systems success. Government Information Quarterly, 25(4), 717–733. https://doi.org/10.1016/j.giq.2007.06.002
Youde, S., & Lim, S. (2019). The Determinants of Medium Taxpayers’ Compliance Perspectives: Empirical Evidence from Siem Reap Province, Cambodia. International Journal of Public Administration, 42(14), 1222–1233. https://doi.org/10.1080/01900692.2019.1591447
Zhong, J., Zheng, Y., Huang, X., Mo, D., Gong, J., Li, M., & Huang, J. (2021). Study of the Influencing Factors of Cyberbullying Among Chinese College Students Incorporated With Digital Citizenship: From the Perspective of Individual Students. Frontiers in Psychology, 12. https://doi.org/10.3389/fpsyg.2021.621418
Zulfiqar, F. L., Prasetia, T., & Ulupui, G. K. A. (2025). Tax Incentives and Social Spending Amidst COVID-19: A VECM Analysis in a Subnational Government (case of Jakarta province, Indonesia). Journal of Tax Reform, 11(1), 243–260. https://doi.org/10.15826/jtr.2025.11.1.200
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Penulis
Artikel ini berlisensiCreative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
