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All Journal Jurnal Akuntansi dan Pajak Scientific Journal of Reflection : Economic, Accounting, Management and Business
Ni Putu Budiadnyani
Universitas Pendidikan Nasional Denpasar
Economics, Econometrics & Finance Social Sciences

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Pengaruh Insentif Pajak, Sanksi Pajak, dan Modernisasi Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi UMKM di Kota Denpasar: Sosialisasi Perpajakan sebagai Variabel Moderasi Ni Putu Pradnya Sugiantari Putri; Ni Putu Budiadnyani; Gine Das Prena; Putu Sri Arta Jaya Kusuma
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

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Abstract

The MSME sector plays a crucial role in Indonesia's economy, contributing more than 90% of employment and 60% of GDP. However, the contribution of MSMEs to tax revenue remains suboptimal. Various challenges, such as innovation, technology, digital literacy, productivity, legality, financing, marketing, as well as training and facilities, significantly impact MSME tax compliance. This study aims to examine the influence of tax incentives, tax sanctions, and tax administration modernization on the tax compliance of individual MSME taxpayers in Denpasar, with tax socialization as a moderating variable. This quantitative research utilizes primary data collected through questionnaires measured using a Likert Scale. A total of 106 respondents were selected based on predetermined purposive sampling criteria. The study employs PLS-SEM analysis processed using SmartPLS version 4 software. The findings indicate that tax incentives and tax sanctions have a positive and significant effect on individual MSME taxpayers' compliance, while tax administration modernization has no significant effect. Furthermore, tax socialization does not moderate the relationships between tax incentives, tax sanctions, and tax administration modernization with taxpayer compliance. These results suggest that effective tax policies should incorporate more impactful strategies for socialization and implementation.
Kepatuhan Pajak Badan : Peran Literasi, Kepercayaan dan Modernisasi Perpajakan Di Kota Denpasar Ni Wayan Vinayanti; Ni Putu Budiadnyani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 2 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i2.1453

Abstract

Corporate tax compliance remains a persistent challenge in Indonesia despite ongoing efforts to improve tax administration through digitalization and policy reforms. In Denpasar City, fluctuations in corporate tax compliance indicate that structural improvements alone may not be sufficient to ensure consistent compliance behavior. This study aims to examine the effects of tax literacy and trust in tax authorities on corporate tax compliance, as well as to investigate the moderating role of tax administration modernization. A quantitative research design was employed using survey data collected from 99 corporate taxpayers registered at four Primary Tax Offices in Denpasar. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that tax literacy and trust in tax authorities have a positive and significant effect on corporate tax compliance. Furthermore, tax administration modernization strengthens the relationship between trust in tax authorities and corporate tax compliance, indicating that transparent and technology-based tax systems enhance the effectiveness of institutional trust. However, tax administration modernization does not moderate the relationship between tax literacy and compliance, suggesting that tax knowledge functions as an independent internal factor. The model explains 37.1% of the variance in corporate tax compliance, reflecting a moderate predictive capability. These findings highlight the importance of integrating taxpayer education with institutional trust-building and digital tax system development to promote sustainable corporate tax compliance.
Co-Authors Gine Das Prena Ni Putu Pradnya Sugiantari Putri Ni Wayan Vinayanti Putu Sri Arta Jaya Kusuma