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All Journal UNEJ e-Proceeding Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Jurnal Abdidas Tangible Journal Balance : Jurnal Akuntansi dan Manajemen Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Governance, Taxation, and Auditing Jurnal Akuntansi Manado (JAIM) Research Horizon Equivalent : Journal of Economic, Accounting and Management Accounting Studies and Tax Journal Tadulako Social Science and Humaniora Journal Economic and Business Horizon
Femilia Zahra
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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

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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 Abdul Kahar Abdul Pattawe Abdullah, M. Ikbal Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Adi Pratama, Adi Afdhalia, Nadhira Amir, Andi Mattulada Andi Ainil Mufidah Tanra Andi Chairil Furqan Andi Mattulada betty betty Betty Betty Dewa Made Adi Dharma Din, Muhammad Dina Anggraini Elimawaty Rombe Erwinsyah Erwinsyah ERWINSYAH, E Fadli Mohammad Saleh Fahmi Fikry Karim Furqan, Andi Chairil Husnul Hatimah Ika Pertiwi Putri, Wahyuni Irdinal Arief Jamaluddin Jamaluddin, J Kartika, Aura Dwi Kawile, Tirza Fitriani Masruddin MASRUDDIN, M Megawati, Nani Meldawati, Lucyani Muhammad Bakri Muhammad Din Muhammad Din Muhammad Iqbal Muhammad Natsir Muhammad Ridwan Muliati Muliati Munawarah Munawarah, Munawarah Mustamin Nasrun Naida Nurdin, Jurana Pakawaru, Ilham Rahayu Indriasari Rahma Masdar Rahmawaty, Santi Roy Irawan Mendi Sadam, Saddam Fatur Rahman Saleh, Fadli Moh Santi Rahmawaty Sudirman Suryadi Hadi Thahir, Harifuddin Timang, Katresya Jezyca Totanan, Chalarce Yuldi Mile