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Yulita Aprilia
Universitas Muhammadiyah Jakarta
Economics, Econometrics & Finance Social Sciences Other

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DETERMINAN PENGGELAPAN PAJAK DENGAN TEKNOLOGI INFORMASI SEBAGAI VARIABEL MODERASI Yulita Aprilia; Sabaruddin
Jurnal Analisa Akuntansi dan Perpajakan Vol. 10 No. 2 (2026): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

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Abstract

Tax evasion remains a serious problem in Indonesia and causes significant state losses, while the existing tax system, tax understanding, and tax sanctions are considered not yet fully effective in curbing such practices. This study aims to analyze the influence of the tax system, tax understanding, and tax sanctions on tax evasion, with information technology as a moderating variable. A quantitative approach was used, with primary data from 100 individual taxpayer respondents at KPP Pratama Jakarta Setiabudi Satu selected through purposive sampling, analyzed using SEM-PLS with SmartPLS. Results show that the tax system, tax understanding, and tax sanctions have a significant negative effect on tax evasion, and information technology significantly moderates these effects. These findings underscore the importance of integrating tax policy and digital technology to reduce tax evasion in Indonesia.
Co-Authors Sabaruddin