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Fahmi
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Journal : Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik

 1 
THE ROLE OF E-BUPOT UNIFICATION APPLICATION IN MODERATING SERVICE QUALITY, TAX MORALITY, AND TAX PENALTIES ON TAXPAYER REPORTING COMPLIANCE Fahmi; Jamaluddin; Furqan, Andi Chairil; Amir, Andi Mattulada; Zahra, Femilia; Din, Muhammad; Rahmawaty, Santi
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22016

Abstract

This study analyzes the effects of service quality, tax morale, and tax penalties on tax reporting compliance, with the e-Bupot Unification application as a moderating variable. Focusing on Regional Government Organizations (OPDs) under the Palu Tax Office (KPP Pratama Palu) in Central Sulawesi, it addresses low tax reporting (SPT Masa) despite 100% tax payment rates. Data were collected from OPD treasurers through questionnaires and analyzed using Partial Least Squares (PLS) with WarpPLS software. Results show that service quality, tax morale, and tax penalties  improve tax reporting compliance. However, the e-Bupot Unification application fails to strengthen the relationship between tax morale and sanctions with compliance, and negatively moderates the link between service quality and compliance due to system complexity, limited user understanding, and resistance to technology. This study contributes to taxation literature and suggests improving service quality, promoting tax morale through education, and consistently enforcing sanctions. To optimize e-Bupot Unification, the government should simplify the system and expand user training efforts.
Co-Authors Ade Firman Saputera Afriansyah, Ricky Agung Priyanto Agustin, Elvan Ahmad Ahmad Hadi Pranoto alders paliling Alhijir Yasir Abdul Karim Ali Altway Ambiya Dwiyan Rahmanda Amir, Andi Mattulada Asep Kosasih Calvin Antony Cecep Nur Cahyadi Elhazri Hasdian Erniza Ery Muchyar Hasiri Fadlullah Faisal Faisal Akbar Femilia Zahra Furqan, Andi Chairil Genta Davida Prinandio Gery Pratama Gina Sonia Hamonangan Girsang Harahap, Irawan Hery Fajeriadi Hutagaol, Hendra Dm Igen Meyasha Inayah Nurbaiti Irawan Harahap Irawan, Rio Jamaluddin Jimmy Malintang Kadori, Ilman Kadri Khafit Kamal Khairur Ramadhan Kurnia Dewi Laila Nazmi Laily Rosidah Lastri Anggi Fani Leni Sumarni Liana, Intan LM. Fajar Israwan M Andika Frasetya Maivy Hastuty Marthen Gemayel Manurung Maryamah Masduki Megasari, Gabrilla Ulfa Meka, Wahyu Miftahul Janah Muhamad Juni Bedu Muhammad Din Muhammad Faizin Muhammad Gagah Saputro Muhammad Kusasi, Muhammad Muslimah, Rosailatul Nanda Ismaya Tirta Permana Nasripin Nirwan Budaytna Norafnan, Abdul Norhikmah Nuniek Hendrianie Nur Erin Syahirah Nurkamilah Nurul Laely Mahmudah Pamuncak, Mohammad Bintang Pardede, Rudi Rachmaniah, Orchidea Rafi Maulana Rahmawaty, Santi Rai Iqsandri Ratna Widyawati Retno Wulandari Rivaldi Rivani Kusuma Handratna Rizana Rudi Pardede Saidatul Munazilah Santi Rahmawaty Sasa Mantiri Sehan Rifky Shifa, Latifatu Simamora, Bona Adrian Simpan Edy Saputra Siregar, Solhani Guntur Siti Nurkhamidah Slamet Riyadi Sulastri Sulastri Susi Susanti Susianto Syahdan Gymnastiar Wahyu Meka Winstar, Yelia Nathassa Yecha Febrieanitha Putri Yeni Rahmawati Yeni Rahmawati, Yeni Yetti Yola Ade Safitri Yudha Irhasyuarna Yulia Tika Sari Yulianti, Yuyun Eka Zayus Muazrian7 Zulhari