Date Log
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Tax Digitalization, Tax Incentives and Smes Taxpayer Compliance: The Moderating Role of Public Trust
Corresponding Author(s) : Etik Kresnawati
Proceedings Universitas Muhammadiyah Yogyakarta Undergraduate Conference,
Vol. 3 No. 1 (2023): Crafting Innovation for Global Benefit
Abstract
In 2022 the government is trying to continue to increase the tax ratio. One of which is by maximizing taxpayer compliance, including for Small and Medium Enterprises (SMEs) sector. Fiscal review in 2022 estimated that SMEs in Special Region of Yogyakarta growth has reached an average of 8.45 percent per year with turnover growth reaching 1.37 percent per year. However, the growth in the number of SMEs is not accompanied by greater tax revenues as indicated by the low tax revenues of SMEs. This study examines the effect of tax digitalization and tax incentives on SMEs taxpayer compliance, moderated by public trust. The research data was collected by distributing questionnaires online and offline. Based on 75 respondents which were determined by the purposive sampling method, the results of the SEM-PLS analysis show that tax digitalization and tax incentives have positive effect on SMEs taxpayer compliance as hypothesized. Meanwhile, instead of moderating the two independent variables on SME taxpayer compliance, public trust becomes an important variable that that can improve SME taxpayer compliance. The finding would suggest that local governments can increase the participation of SMEs as a support for local revenue by encouraging tax compliance through tax digitalization and tax incentives as well as public trust.
Keywords
Download Citation
Endnote/Zotero/Mendeley (RIS)BibTeX
- Abodher, F. M., Ariffin, Z. Z., & Saad, N. (2016). Role of Political factors for fiscal destabilization in oil dependent economies: implications for tax compliance behavior in Libya. World J Manag Behav Stud, 4(1), 20–30.
- Aini, N. Q., & Nurhayati, N. (2022). Pengaruh Kebijakan Insentif Pajak Penghasilan bagi UMKM dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak. Bandung Conference Series: Accountancy, 2(1).
- Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
- Alfina, Z., & Diana, N. (2021). Pengaruh Insentif Perpajakan Akibat Covid-19, Pemahaman Perpajakan, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Menyampaikan Surat Pemberitahuan Tahunan (Studi Pada Wajib Pajak Yang Terdaftar Di KPP Pratama Malang Utara). Jurnal Ilmiah Riset Akuntansi, 10(04).
- Atarwaman, R. J. D. (2020). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 6(1), 39–51.
- Cahyani, L. P. G., & Noviari, N. (2019). Pengaruh tarif pajak, pemahaman perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM. E-Jurnal Akuntansi, 26(3), 1885–1911.
- Cullen, J. B., Turner, N., & Washington, E. (2021). Political alignment, attitudes toward government, and tax evasion. American Economic Journal: Economic Policy, 13(3), 135–166.
- Dewi, S., Widyasari, W., & Nataherwin, N. (2020). Pengaruh Insentif Pajak, Tarif Pajak, Sanksi Pajak Dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Selama Masa Pandemi Covid-19. Jurnal Ekonomika Dan Manajemen, 9(2).
- Francis, O. (2019). The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust. Journal of Accounting and Taxation, 11(7), 120–129.
- Kajian Fiskal Regional D.I. Yogyakarta Triwulan I Tahun 2022. (2022, June 2). Kemenkeu. Kajian Fiskal Regional D.I. Yogyakarta Triwulan I Tahun 2022
- Latief, S., Zakaria, J., & Mapparenta, M. (2020). Pengaruh kepercayaan kepada pemerintah, kebijakan insentif pajak dan manfaat pajak terhadap kepatuhan Wajib Pajak. CESJ: Center Of Economic Students Journal, 3(3), 270–289.
- LE, H. T. D., BUI, M. T., & NGUYEN, G. T. C. (2021). Factors affecting electronic tax compliance of small and medium enterprises in Vietnam. The Journal of Asian Finance, Economics and Business, 8(1), 823–832.
- Levi, M., & Stoker, L. (2000). Political trust and trustworthiness. Annual Review of Political Science, 3(1), 475–507.
- Nangih, E., & Dick, N. (2018). An Empirical Review of the Determinants of Tax Evasion in Nigeria: Emphasis on the Informal Sector Operators in Port Harcourt Metropolis. Journal of Accounting and Financial Management ISSN, 4(3), 2018.
- Ndalu, M. S. A., & Wahyudi, D. (2022). PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN, INSENTIF PERPAJAKAN, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK SELAMA MASA PANDEMI (Studi pada Wajib Pajak terdaftar di KPP Pratama Jepara). Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 193–204.
- Pradnyani, N. L. P. N. D. A., Sari, P. I., & Suprapto, P. A. (2022). PENGARUH INSENTIF PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK UMKM. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 11(01).
- Sentanu, I. N. W., & Budiartha, K. (2019). Effect of taxation modernization on tax compliance. International Research Journal of Management, IT and Social Sciences, 6(4), 207–213.
- Sofyani, H. (2016). Modul Praktik Partial Least Square (PLS): Untuk Penelitian Akuntansi. Universitas Muhammadiyah Yogyakarta. Yogyakarta.
- Susanto, L., Yanti, Y., Viriany, V., & Wirianata, H. (2020). Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Uskad. Jurnal Bina Akuntansi, 7(2), 124–141.
- Umayaksa, L. D., & Mulyani, S. D. (2020). Pengaruh Penerapan E-Filing Dan Kualitas Sistem Informasi Perpajakan Terhadap Kepatuhan Pajak UMKM Dengan Persepsi Kegunaan Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 2–6.
- Verberne, J. (2017). Small Business Taxation in Uganda: Tax Compliance and Tax Culture Among Small and Medium-sized Enterprises in Kampala.
- Wulandari, D. S. (2021). Digitalization Of Tax Administration Systems And Tax Complience Costs On Taxpayer Complience Of Individual Taxpayer. Journal of Accounting Science, 5(1), 35–67.
References
Abodher, F. M., Ariffin, Z. Z., & Saad, N. (2016). Role of Political factors for fiscal destabilization in oil dependent economies: implications for tax compliance behavior in Libya. World J Manag Behav Stud, 4(1), 20–30.
Aini, N. Q., & Nurhayati, N. (2022). Pengaruh Kebijakan Insentif Pajak Penghasilan bagi UMKM dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak. Bandung Conference Series: Accountancy, 2(1).
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211.
Alfina, Z., & Diana, N. (2021). Pengaruh Insentif Perpajakan Akibat Covid-19, Pemahaman Perpajakan, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Menyampaikan Surat Pemberitahuan Tahunan (Studi Pada Wajib Pajak Yang Terdaftar Di KPP Pratama Malang Utara). Jurnal Ilmiah Riset Akuntansi, 10(04).
Atarwaman, R. J. D. (2020). Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, 6(1), 39–51.
Cahyani, L. P. G., & Noviari, N. (2019). Pengaruh tarif pajak, pemahaman perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM. E-Jurnal Akuntansi, 26(3), 1885–1911.
Cullen, J. B., Turner, N., & Washington, E. (2021). Political alignment, attitudes toward government, and tax evasion. American Economic Journal: Economic Policy, 13(3), 135–166.
Dewi, S., Widyasari, W., & Nataherwin, N. (2020). Pengaruh Insentif Pajak, Tarif Pajak, Sanksi Pajak Dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Selama Masa Pandemi Covid-19. Jurnal Ekonomika Dan Manajemen, 9(2).
Francis, O. (2019). The influence of tax amnesty programme on tax compliance in Nigeria: The moderating role of political trust. Journal of Accounting and Taxation, 11(7), 120–129.
Kajian Fiskal Regional D.I. Yogyakarta Triwulan I Tahun 2022. (2022, June 2). Kemenkeu. Kajian Fiskal Regional D.I. Yogyakarta Triwulan I Tahun 2022
Latief, S., Zakaria, J., & Mapparenta, M. (2020). Pengaruh kepercayaan kepada pemerintah, kebijakan insentif pajak dan manfaat pajak terhadap kepatuhan Wajib Pajak. CESJ: Center Of Economic Students Journal, 3(3), 270–289.
LE, H. T. D., BUI, M. T., & NGUYEN, G. T. C. (2021). Factors affecting electronic tax compliance of small and medium enterprises in Vietnam. The Journal of Asian Finance, Economics and Business, 8(1), 823–832.
Levi, M., & Stoker, L. (2000). Political trust and trustworthiness. Annual Review of Political Science, 3(1), 475–507.
Nangih, E., & Dick, N. (2018). An Empirical Review of the Determinants of Tax Evasion in Nigeria: Emphasis on the Informal Sector Operators in Port Harcourt Metropolis. Journal of Accounting and Financial Management ISSN, 4(3), 2018.
Ndalu, M. S. A., & Wahyudi, D. (2022). PENGARUH PENERAPAN E-SYSTEM PERPAJAKAN, INSENTIF PERPAJAKAN, SANKSI PERPAJAKAN, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK SELAMA MASA PANDEMI (Studi pada Wajib Pajak terdaftar di KPP Pratama Jepara). Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 193–204.
Pradnyani, N. L. P. N. D. A., Sari, P. I., & Suprapto, P. A. (2022). PENGARUH INSENTIF PAJAK, KESADARAN WAJIB PAJAK, SANKSI PAJAK DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN WAJIB PAJAK UMKM. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 11(01).
Sentanu, I. N. W., & Budiartha, K. (2019). Effect of taxation modernization on tax compliance. International Research Journal of Management, IT and Social Sciences, 6(4), 207–213.
Sofyani, H. (2016). Modul Praktik Partial Least Square (PLS): Untuk Penelitian Akuntansi. Universitas Muhammadiyah Yogyakarta. Yogyakarta.
Susanto, L., Yanti, Y., Viriany, V., & Wirianata, H. (2020). Faktor-Faktor Yang Mempengaruhi Minat Mahasiswa Akuntansi Mengikuti Uskad. Jurnal Bina Akuntansi, 7(2), 124–141.
Umayaksa, L. D., & Mulyani, S. D. (2020). Pengaruh Penerapan E-Filing Dan Kualitas Sistem Informasi Perpajakan Terhadap Kepatuhan Pajak UMKM Dengan Persepsi Kegunaan Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar, 2–6.
Verberne, J. (2017). Small Business Taxation in Uganda: Tax Compliance and Tax Culture Among Small and Medium-sized Enterprises in Kampala.
Wulandari, D. S. (2021). Digitalization Of Tax Administration Systems And Tax Complience Costs On Taxpayer Complience Of Individual Taxpayer. Journal of Accounting Science, 5(1), 35–67.