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All Journal JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) JITK (Jurnal Ilmu Pengetahuan dan Komputer) Jurnal Ilmiah Publika Kalbiscientia Jurnal Sains dan Teknologi Journal Indonesia Law and Policy Review (JILPR) The Journal of Business and Management Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah ANDIL Mulawarman Journal of Community Engagement Jurnal Penelitian Manajemen (JPEMA)
Richard
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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

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Peran Pengetahuan Pajak, Sanksi Pajak dan Insentif Pajak terhadap Kepatuhan Wajib Pajak Dengan Teknologi Informasi Sebagai Variabel Moderasi Richard; Hexana Sri Lastanti
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.3447

Abstract

The aim of this research is to examine the influence of tax knowledge, tax sanctions, and tax incentives on taxpayer compliance, moderated by information technology. This study employs a quantitative approach. The sample for this research consists of 180 respondents from MSMEs in the culinary, trade, automotive, industry, and service sectors. The research data was obtained through the distribution of questionnaires and analyzed using SEM PLS analysis techniques.The results of this study indicate that tax knowledge, tax sanctions, and tax incentives all have a positive and significant impact on taxpayer compliance. However, the role of information technology in moderating this influence varies. High tax knowledge and strict tax sanctions consistently increase taxpayer compliance across various studies, while clear and effective tax incentives also encourage compliance. The findings show that information technology can moderate the effect of tax sanctions by enhancing the efficiency and transparency of tax law enforcement, helping taxpayers understand and comply with their obligations better. However, the moderating role of information technology on the influence of tax knowledge and tax incentives on taxpayer compliance is not significant. This may be due to challenges such as low digital literacy, limited access to technology, system complexity, and resistance to change.  
Co-Authors Agustidora, Soviana Ahmad Jusmin Angga Dwi Setiawan, Angga Dwi bagus Mulyawan Carollin, Chintia Christiani, Susan Darnah Dina Haeruddin Hexana Sri Lastanti Jurinus, Bilung MARDIANA Mebang, Claudia Laura Milasari Mira Ziveria, Mira Nimatul Mamuriyah Putri, Sherly Meylinda Rendy Sarudin RR. Ella Evrita Hestiandari RUMASUKUN, M. RIDWAN Saling Sava, Benekdiktus Sudradjat, Agus Yendra