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All Journal Jurnal Akuntansi Indonesia Jurnal Ilmiah Ekonomi Islam Jurnal Kajian Akuntansi Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Riset Akuntansi Kontemporer Abdimas Langkanae Indonesian Journal of Islamic Economics and Finance IIJSE Asian Journal of Management, Entrepreneurship and Social Science
Agung Yulianto
Universitas Swadaya Gunung Jati
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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The Impact of E-Filing, Understanding, Morale, Awareness, and Sanctions on Taxpayer Compliance Moderated by Socialization Exsa Alfika; Nia Renita Christin; Rita Sugiarti; Agung Yulianto
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.7418

Abstract

Tax revenue continues to increase, but public interest in filing tax returns has not been fully realized, and its use is still very limited due to lack of education. The purpose of this study was to examine the application of E-filing, tax understanding, taxpayer morale, taxpayer awareness, and tax sanctions on taxpayer compliance, as well as tax socialization which acts as a moderating variable at the Ciayumajakuning Tax Office. Primary data were obtained from respondents’ answers collected through a questionnaire. The population of this study was 1,908,091 people. The sample size calculation method used in this study was based on the total sample size calculated using the sample size calculator function available on the website www.raosoft.com, resulting in a total of 385 respondents. The results of the study using SmartPLS software version 4 with Structural Equation Modeling (SEM) reveal that E-filing implementation (β = 0.443, T-statistic = 6.512, p < 0.05) and tax understanding (β = 0.377, T-statistic = 4.354, p < 0.05) significantly enhance taxpayer compliance, while taxpayer morale, awareness, tax sanctions, and tax socialization show no significant direct effect. The structural model explains 65.4% of the variance in taxpayer compliance (R² = 0.654). Although tax socialization has no effect on taxpayer compliance, the implementation of E-filing and tax understanding significantly influence tax compliance.
Pengaruh Pengetahuan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi: Peran Moderasi Keadilan Pajak dalam Perspektif Fikih Empat Mazhab Khaerunnisanatun; Itah Miftahul Ulum; Agung Yulianto
Jurnal Ilmiah Ekonomi Islam Vol. 12 No. 3 (2026): Jurnal Ilmiah Ekonomi Islam
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v12i3.19768

Abstract

This study aims to examine the influence of tax knowledge and tax sanctions on individual taxpayer compliance, with tax fairness as a moderating variable. This study is also complemented by the perspective of the four schools of Islamic jurisprudence (fiqh) in viewing individual taxpayer compliance. The data used are primary data obtained through surveys using questionnaires administered to individual taxpayers at KPP Pratama Cirebon Satu. The research population comprised 151,206 taxpayers, with a sample size of 384 respondents determined using the Raosoft sample size calculator. The data analysis technique used is Partial Least Square (PLS) through the SmartPLS software. The results indicate that tax knowledge and tax sanctions affect individual taxpayer compliance, while tax fairness influences as a moderating variable. The perspective of the four schools of Islamic jurisprudence views taxpayer compliance towards state levies as Obligations that are in line with the principles of public interest and obedience as long as they do not conflict with Islamic law.
MODERASI KOMISARIS INDEPENDEN PADA DETERMINAN AGRESIVITAS PAJAK: STUDI EMPIRIS PERUSAHAAN MANUFAKTUR Martha Tribuana Paramitha; Agung Yulianto
ACCOUNT: Jurnal Akuntansi, Keuangan dan Perbankan Vol 13 No 1 (2026): Edisi Juni 2026
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v13i1.8414

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, intensitas modal, serta pertumbuhan penjualan terhadap agresivitas pajak serta berupaya menguji peranan dari komisaris independen sebagai variabel moderasi pada perusahaan manufaktur yang secara resmi terdaftar dalam Bursa Efek Indonesia tahun 2020-2024. Penelitian ini mengaplikasikan pendekatan kuantitatif dengan menggunakan metode regresi data panel terhadap 87 perusahaan manufaktur dengan total 435 observasi. Hasil penelitian menunjukkan bahwa profitabilitas menghadirkan pengaruh negatif dan signifikan terhadap agresivitas pajak, sedangkan intensitas modal dan juga pertumbuhan penjualan menghadirkan pengaruh positif dan memiliki signifikansi terhadap agresivitas pajak. Komisaris independen diketahui tidak menghadirkan pengaruh secara langsung pada agresivitas pajak tetapi mampu berperan sebagai moderasi pada keterkaitan antara intensitas modal dan agresivitas pajak dengan memperlemah pengaruh tersebut. Temuan ini menyajikan pemahaman bahwa karakteristik dari keuangan perusahaan menghadirkan suatu peranan yang krusial dalam menghadirkan pengaruh pada praktek agresivitas pajak sementara mengenai mekanisme atau pengelolaan perusahaan berdasarkan komisaris independen belum sepenuhnya efektif.
Determinants of Taxpayer Compliance: The Role of Coretax, Socialization, Sanctions, and Risk Preference Moderation Nadya Nurkhasanah; Agung Yulianto; Nelia Fariani Siregar
Indonesian Journal of Islamic Economics and Finance Vol. 6 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ijief.v6i1.9731

Abstract

This study investigates how Coretax, tax socialization, and tax sanctions influence individual taxpayer compliance, while also assessing the potential moderating role of risk preference in these relationships. Employing a quantitative approach, data were obtained from questionnaires completed by 379 individual taxpayers registered at KPP Pratama Indramayu, and the resulting data were analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 4. The results indicate that Coretax utilization and tax socialization have positive and significant effects on taxpayer compliance, whereas tax sanctions do not significantly influence compliance. Furthermore, risk preference is also found to significantly weaken the positive relationships between Coretax utilization and compliance, as well as between tax socialization and compliance, although it does not moderate the link between tax sanctions and compliance. This research adds to the taxation literature by extending the Theory of Planned Behavior through the incorporation of risk preference as a behavioral factor influencing the effectiveness of digital taxation systems and tax education initiatives. The findings also provide practical insights for tax authorities in designing more targeted compliance strategies.
Co-Authors Acep Komara Apri Dwi Astuti Dena Nian Sentika Elih Siti Khoerunnisa Exsa Alfika Ida Rosnidah Intan Nurul Aini Itah Miftahul Ulum Janiman Janiman, Janiman Kayati Kayati Khaerunnisanatun Martha Tribuana Paramitha Mohamad Fajri Muchamad Faisal Muhammad Burhanudin Muhammad Isya Ramadhan Nadya Nurkhasanah Nelia Fariani Siregar Nhazib Alqais Junjunan Nia Renita Christin Rita Sugiarti Siti Nisaa Ullatifah Triya Dede Lusianah Triya Mayasari Wiwit Apit Sulistyowati Yusuf ,