Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Dan Kesadaran Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Sistem Informasi Sebagai Variabel Intervening

Amrie Firmansyah (Politeknik Keuangan Negara STAN)
Harryanto Harryanto (Magister Akuntansi, Universitas Tarumanagara)
Estralita Trisnawati (Magister Akuntansi, Universitas Tarumanagara)

Jurnal Pajak Indonesia (Indonesian Tax Review)
Vol 6 No 1 (2022): Perpajakan Indonesia di Era Harmonisasi

Penelitian ini bertujuan untuk menguji pengaruh sosialisasi perpajakan, sanksi perpajakan, dan kesadaran perpajakan terhadap kepatuhan wajib pajak orang pribadi. Selain itu, penelitian ini juga memasukkan sistem informasi sebagai variabel intervening dalam hubungan antara sosialisasi perpajakan dan kepatuhan wajib pajak dan hubungan antara sanksi perpajakan dan kepatuhan wajib pajak serta hubungan antara kesadaran perpajakan dan kepatuhan wajib pajak. Data penelitian ini menggunakan data primer yang bersumber dari pengisian kuesioner yang diberikan kepada responden yaitu wajib pajak yang memiliki penghasilan independen. Berdasarkan purposive sampling, penelitian ini mendapatkan 35 responden yang telah mengisi survei kuesioner. Penelitian ini menyimpulkan bahwa sanksi perpajakan dan kesadaran perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Sementara itu, sosialisasi perpajakan berpengaruh negatif terhadap kepatuhan wajib pajak. Sedangkan, sistem informasi dapat memediasi hubungan antara sosialisasi perpajakan terhadap kepatuhan pajak. Sementara itu, tidak dapat memediasi sanksi perpajakan dan kesadaran perpajakan terhadap kepatuhan wajib pajak. Penelitian ini mengindikasikan bahwa Direktorat Jendral Pajak di Indonesia perlu meningkatkan semua jenis sosialisasi kepada wajib pajak. This study is related to testing the effect of tax socialization, tax sanctions, and tax awareness on individual taxpayer compliance. In addition, this study also includes information systems as an intervening variable in the relationship between tax socialization and taxpayer compliance, tax sanctions and taxpayer compliance, and the relationship between tax awareness and taxpayer compliance. This study uses a quantitative method approach. Primary data sourced from the results of a questionnaire survey given to respondents was used as research data. Based on purposive sampling, this study used 35 samples based on the results of a completed questionnaire. Hypothesis testing is conducted by using a structural equation model (SEM). This study concludes that tax awareness is positively associated with taxpayer compliance. Meanwhile, tax socialization and tax sanctions do not affect taxpayer compliance. In addition, the information system is positively associated with taxpayer compliance. Meanwhile, information systems can mediate the relationship between tax socialization and individual tax compliance. However, the information system cannot mediate the relationship between tax sanctions and individual taxpayer compliance and between tax awareness and individual taxpayer compliance. This study indicates that the Indonesian Tax Authority needs to increase the use of the website and application-based services in conducting tax socialization.