THE EFFECT OF TAX KNOWLEDGE, UNDERSTANDING TAX REGULATIONS, AND APPLICATION OF E-FILLING SYSTEM, ON TAXPAYER COMPLIANCE WITH MSME AGENCY WITH TAXATION SOCIALIZATION AS A MODERATING VARIABLE (Survey of WP for SMEs Registered at Kpp Pratama South Batam in 2
Main Article Content
Amon Silaban
Robin
Bambang Satriawan
Irfan
Muammar Khaddafi
Chablullahwibisono
This study aims to analyze and provide empirical evidence about the effect of tax knowledge, understanding of tax regulations, and the application of the e-filling system on taxpayer compliance with tax socialization as a moderator. The population of this study is MSME corporate taxpayers registered at KPP Pratama Batam Selatan with a total population of 14,483 taxpayers. This study uses the Slovin formula to obtain a sample of 99 taxpayers. This study uses primary data and secondary data with a quantitative approach. The primary data collection method is through a questionnaire which is measured using a Likert scale, while secondary data is obtained from the Directorate General of Taxes through the application of e-research data. Data analysis method using Partial Least Square (PLS) with SmartPLS application. The test results show that tax knowledge has a significant effect on taxpayer compliance with a P-Value of 0.003 <0.05. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Understanding of tax regulations has a significant effect on taxpayer compliance with a P-Value value of 0.000 <0.05, but the implementation of the e-filling system has a significant negative effect on taxpayer compliance. Tax socialization moderates the relationship between tax knowledge and the implementation of the e-filling system on taxpayer compliance. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation. Meanwhile, taxation socialization does not moderate the relationship between understanding of tax regulations and taxpayer compliance. This moderating effect is called predictor moderation.
Achmad, T. (2012). Dewan Komisaris Dan Transparansi: Teori Keagenan Atau Teori Stewardship? Jurnal Keuangan Dan Perbankan, 16(1), 1–12.
Agi, H. (2021). Dampak sosialisasi perpajakan, pengetahuan perpajakan, penerapan sistem e-filling, tingkat pendidikan, sanksi pajak, kualitas pelayanan fiskus terhadap kepatuhan perpajakan. December.
Bahri, S., Diantimala, Y., & Majid, M. (2019). PENGARUH KUALITAS PELAYANAN PAJAK, PEMAHAMAN PERATURAN PERPAJAKAN SERTA SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Pada Kantor Pajak KPP Pratama Kota Banda Aceh). Jurnal Perspektif Ekonomi Darussalam, 4(2), 318–334. https://doi.org/10.24815/jped.v4i2.13044
Bustani, B., Khaddafi, M.., & Nur Ilham, R. (2022). Regional Financial Management System of Regency/City Regional Original Income In Aceh Province Period Year 2016-2020. International Journal of Educational Review, Law and Social Sciences (IJERLAS), 2(3), 459–468. https://doi.org/10.54443/ijerlas.v2i3.277.
Falahuddin, F., Fuadi, . F., Munandar, M., Juanda, R. ., & Nur Ilham, R. . (2022). Increasing Business Supporting Capacity In Msmes Business Group Tempe Bungong Nanggroe Kerupuk In Syamtalira Aron District, Utara Aceh Regency. Irpitage Journal, 2(2), 65–68. https://doi.org/10.54443/irpitage.v2i2.313.
Faridzi, M. A., Suryanto, T., & Devi, Y. (2022). Pengaruh Pemahaman Dan Religiusitas Terhadap Kepatuhan Wajib Pajak UMKM Dalam Membayar Pajak Pp 23 Th 2018 (Studi UMKM Kecamatan Sukarame). Al-Mal: Jurnal Akuntansi Dan Keuangan Islam, 3(1), 85–107. https://doi.org/10.24042/al-mal.v3i1.10773
Geovani, I. ., Nurkhotijah, S. ., Kurniawan, H. ., Milanie, F., & Nur Ilham, R. . (2021). Juridical Analysis of Victims of The Economic Exploitation of Children Under the Age to Realize Legal Protection From Human Rights Aspects: Research Study At The Office of Social and Community Empowerment In Batam City. International Journal of Educational Review, Law And Social Sciences (IJERLAS), 1(1), 45–52. https://doi.org/10.54443/ijerlas.v1i1.10.
Gusma Dwi Avianto Sri Mangesti Rahayu Bayu Kaniskha. (2020). Jurusan Administrasi Bisnis. ANALISA PERANAN E-FILING DALAM RANGKA MENINGKATKAN KEPATUHAN PELAPORAN SURAT PEMBERITAHUAN TAHUNAN WAJIB PAJAK ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Malang Selatan), 1(2), 274–282.
Handayani, K. R., & Tambun, S. (2016). Pengaruh Penerapan Sistem E-Filing Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Sosialisasi Sebagai Variabel Moderating. Journal UTA45JAKARTA, 1(2), 59–73.
Idrus, A., Daud, D., Adhe, M., Sekolah, S., Ilmu, T., Makassar, E., & Bongaya, S. (2021). Mengukur Kualitas Pelayanan Fiskus Dan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak. Jurnal Ilmiah Bongaya (JIB) Juni, 2021(1), 1907–5480.
Ilham, Rico Nur. et all (2019). Comparative of the Supply Chain and Block Chains to Increase the Country Revenues via Virtual Tax Transactions and Replacing Future of Money. International Journal of Suplly Management.Volume 8 No.5 August 2019.
______. et all (2019). Investigation of the Bitcoin Effects on the Country Revenues via Virtual Tax Transactions for Purchasing Management. International Journal of Suplly Management.Volume 8 No.6 December 2019.
Lasta Irawan, A. ., Briggs, D. ., Muhammad Azami, T. ., & Nurfaliza, N. (2021). The Effect of Position Promotion on Employee Satisfaction With Compensation As Intervening Variables: (Case Study on Harvesting Employees of PT. Karya Hevea Indonesia). International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET), 1(1), 11–20. https://doi.org/10.54443/ijset.v1i1.2.
Likdanawati, likdanawati, Yanita, Y., Hamdiah, H., Nur Ilham, R., & Sinta, I. (2022). Effect of Organizational Commitment, Work Motivation And Leadership Style on Employee Performance of Pt. Aceh Distribus Indo Raya. International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET), 1(8), 377–382. https://doi.org/10.54443/ijset.v1i8.41.
Majied Sumatrani Saragih, M. ., Hikmah Saragih, U. ., & Nur Ilham, R. . (2021). Relationship Between Motivation And Extrinsic Motivation to Icreasing Entrepreneurship Implementation From Spp Al-Falah Group At Blok 10 Village Dolok Masihul. Morfai Journal, 1(1), 1–12. https://doi.org/10.54443/morfai.v1i1.11.
Maulina Nailissyifa, Suryadi Poerbo*, U. F. (2019). Administrasi Bisnis. PENGARUH PENGETAHUAN PAJAK, PERSEPSI ATAS EFEKTIFITAS SISTEM PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PPh PASAL 21 DALAM MELAPOR SPT (Studi Pada Dosen ASN Di Politeknik Negeri Semarang), 5(1), 1–9. https://doi.org/.1037//0033-2909.I26.1.78
Mulia Saleh, A., & Prayudi. (2021). Pengaruh Penerapan Sistem E-Filing dan Pemahaman Perpajakan YUME: Journal of Management Pengaruh Penerapan Sistem E-Filing dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Berbentuk CV Dan Koperasi yang Terdaftar di KPP Pratama Makassar Barat. YUME: Journal of Management, 4(1), 324–340. https://doi.org/10.37531/yume.vxix.223
Nur Ilham, R. ., Arliansyah, A., Juanda, R., Multazam, M. ., & Saifanur, A. . (2021). Relathionsip Between Money Velocity and Inflation to Increasing Stock Investment Return: Effective Strategic By Jakarta Automated Trading System Next Generation (Jats-Ng) Platform. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 1(1), 87–92. https://doi.org/10.54443/ijebas.v1i1.27.
______., Heikal, M. ., Khaddafi, M. ., F, F., Ichsan, I., F, F., Abbas, D. ., Fauzul Hakim Hasibuan, A. ., Munandar, M., & Chalirafi, C. (2021). Survey of Leading Commodities of Aceh Province As Academic Effort to Join and Build The Country. Irpitage Journal, 1(1), 13–18. https://doi.org/10.54443/irpitage.v1i1.19.
______., Likdanawati, L., Hamdiah, H., Adnan, A., & Sinta, I. . (2022). Community Service Activities “Socialization Avoid Study Investment” to The Student Bond of Serdang Bedagai. Irpitage Journal, 2(2), 61–64. https://doi.org/10.54443/irpitage.v2i2.312.
Pajak, K., & Bmt, D. (2016). Pengaruh Tax Amnesty Dan Sanksi Pajak Terhadap. 4(1), 211–226.
Perdana Putra, B., Agustin, H., & Angelina Setiawan, M. (2020). Pengaruh Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi. Jurnal Eksplorasi Akuntansi, 2(2), 2613–2619. https://doi.org/10.24036/jea.v2i2.233
Purba, B. P. (2016). Pengaruh Sosialisasi Perpajakan Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Pelayanan Fiskus Sebagai Variabel Moderating di Kantor Pelayanan Pajak Jakarta Kembangan. Akuntansi Perpajakan, 1(2), 29–43.
Rahmaniar, R., Subhan, S., Saharuddin, S., Nur Ilham, R. ., & Anwar, K. . (2022). The Influence of Entrepreneurship Aspects on The Success of The Chips Industry In Matang Glumpang Dua and Panton Labu. International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET), 1(7), 337–348. https://doi.org/10.54443/ijset.v1i7.36.
Sandi, H. ., Afni Yunita, N. ., Heikal, M. ., Nur Ilham, R. ., & Sinta, I. . (2021). Relationship Between Budget Participation, Job Characteristics, Emotional Intelligence and Work Motivation as Mediator Variables to Strengthening User Power Performance: An Emperical Evidence From Indonesia Government. Morfai Journal, 1(1), 36–48. https://doi.org/10.54443/morfai.v1i1.14.
Safitri, D., & Silalahi, S. P. (2020). Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Pemoderasi. Jurnal Akuntansi Dan Pajak, 20(2), 145–153. https://doi.org/10.29040/jap.v20i2.688
Sari, G. A., & Widyawati, D. (2019). Pengaruh Penerapan Sistem E-Billing Terhadap Kepatuhan Wajib Pajak Dengan Variabel Moderasi Pemahaman Perpajakan. Jurnal Ilmu Dan Riset Akuntansi, 8(2). http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2197
Sari, I. K., & Saryadi. (2019). Pengaruh Sosialisasi Perpajakan dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak Sebagai Variabel Intervening. Jurnal Ilmu Administrasi Bisnis, 8(3), 126–135.
Setiyani, N. M. dkk. (2018). Pengaruh Motivasi Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening (Pada Kantor Pelayanan Pajak Pratama Di Kota Semarang). Journal Of Accounting, 1–18.
Sharini, N. A., & Asyik, N. F. (2021). Pengaruh Penerapan E-Filing Dan Pengetahuan Perpajakan. Jurnal Ilmu Dan Riset Akuntansi, 10(2).
Sinta, I.., Nur Ilham, R., Kumala Sari, D. ., M, M., Khaidir, K., & Ekamaida, E. (2021). Training The Processing of Tomato Sauce For A Home-Based Business The Scale of SMES. Irpitage Journal, 1(1), 26–28. https://doi.org/10.54443/irpitage.v1i1.24.
Sinurat, M.., Heikal, M. ., Simanjuntak, A. ., Siahaan, R. ., & Nur Ilham, R. . (2021). Product Quality on Consumer Purchase Interest With Customer Satisfaction As A Variable Intervening In Black Online Store High Click Market: Case Study on Customers of the Tebing Tinggi Black Market Online Store. Morfai Journal, 1(1), 13–21. https://doi.org/10.54443/morfai.v1i1.12.
Sugiyono. (2018). Metode Penelitian Kuantitatif, kualitatif dan R & D. In Alfabeta (pp. 1–334). https://doi.org/10.1017/CBO9781107415324.004
Susanti, Indri Setiyarini, M. (2017). Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara. PENGARUH PENERAPAN SISTEM E-FILING, PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERATING, Jurnal Keperawatan. Universitas Muhammadya Malang, 4(1), 724–732. https://pesquisa.bvsalud.org/portal/resource/en/mdl20203177951%0Ahttp://dx.doi.org/10.1038/s41562-020-0887-9%0Ahttp://dx.doi.org/10.1038/s41562-020-0884 z%0Ahttps://doi.org/10.1080/13669877.2020.1758193%0Ahttp://sersc.org/journals/index.php/IJAST/article
Susmiatun, & Kusmuriyanto. (2014). Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Perpajakan dan Keadilan Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang. 3(3), 378–386. http://journal.unnes.ac.id/artikel_sju/aaj/4220
Tambun, S. (2016). Anteseden Kepatuhan Wajib Pajak Orang Pribadi Dan Moderasi Sosialisasi Perpajakan. Media Akuntansi Perpajakan, 1(1), 26–40. http://journal.uta45jakarta.ac.id/index.php/MAP/article/view/163
Wardani, D. K., & Wati, E. (2018). PENGARUH SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PENGETAHUAN PERPAJAKAN SEBAGAI VARIABEL INTERVENING (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Kebumen). Nominal, Barometer Riset Akuntansi Dan Manajemen, 7(1). https://doi.org/10.21831/nominal.v7i1.19358.
Yusuf Iis, E., Wahyuddin, W., Thoyib, A., Nur Ilham, R., & Sinta, I. (2022). The Effect of Career Development And Work Environment On Employee Performance With Work Motivation As Intervening Variable At The Office Of Agriculture And Livestock In Aceh. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS), 2(2), 227–236. https://doi.org/10.54443/ijebas.v2i2.191.
Amon Silaban, Faculty of Economics and Business, Universitas Batam
<strong>International Review of Practical Innovation, Technology And Green Energy (IRPITAGE)</strong> is a scientific journal that presents the results of scientific works sourced from Community Service in Indonesia. Contains All Forms of Novelty Innovations in both scientific science and technology, as well as issues of limited energy and the social environment in society.This journal is intended as a medium for scientific studies of research results from implementation to the community, thoughts and critical-analytic studies on various issues that can be utilized both nationally and internationally. The scientific article is in the form of a study of the implementation of Community Service that can be accounted for and disseminated nationally and internationally. IRPITAGE Journal from Radja Publika as part of the spirit of disseminating knowledge resulting from community service carried out by researchers in Indonesia. The IRPITAGE Journal from Radja Publika provides articles that can be downloaded for free. With a schedule of publications 3 (three) times a year.