The Information Technology Effect, Quality Service, and Tax Sanctions on PBB Tax Compliance
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Abstract
This study examines the impact of tax information technology services and tax sanctions on property taxpayers' (UN) compliance in Surabaya. Using multiple linear regression, the research finds that tax information technology, service quality, and sanctions all significantly and positively influence tax compliance. Efficient e-filing and e-payment systems enhance reporting accuracy, making compliance more transparent. High-quality services from tax authorities, marked by responsiveness and reliability, increase taxpayer trust, leading to better compliance. Fair and transparent sanctions act as a deterrent, promoting adherence to tax regulations. The study concludes that Surabaya's tax authorities should focus on advancing technology, enhancing service quality, and enforcing consistent sanctions to improve compliance. Recommendations include investing in technology, training tax officers, and strengthening law enforcement. This research offers insights into tax policy in Surabaya and other areas, highlighting the factors that drive local tax compliance and setting the stage for future studies on the relationship between technology, services, and sanctions in enhancing tax compliance.
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References
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Noegroho, R. S., Iman, D. Z., & Jatmiko, R. H. (2021). Manajemen Pembayaran pada Sistem Perbendaharaan dan Anggaran Negara.
Ogunbela, G. K., Akinboboye, O. M., & Ogunbiyi, T. L. (2021). Tax Regime and Challenges of Scaling Up Tax Collection in Nigerian Informal Economy. Journal of Public Administration, Finance & Law, 20(1), 250–266.
Okpeyo, E. T., Musah, A., & Gakpetor, E. D. (2019). Determinants of Tax Compliance in Ghana. Journal of Applied Accounting and Taxation, 4(1), 1– 14.
Oktaviani, A. A., Juang, F. T., & Kusumaningtyas, D. A. (2019). The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance. Indonesian Management and Accounting Research, 16(2), 33–45.
Okunogbe, O., & Santoro, F. (2023). The Promise and Limitations of Information Technology for Tax Mobilization. The World Bank Research Observer, 38(2), 295–324.
Parasuraman, A. (2020). Marketing-Orientation of Industrial vs. Consumer Goods Firms. Akron Business and Economic Review, 14(Summer), 41–44.
Putra, I. N. A., & Setiawan, P. E. (2020). The Effect of Taxpayer Awareness, Service Quality, Taxation Understanding, and Application of E-Filling System on Corporate Taxpayer Compliance. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(2), 219–224.
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Schemberi, S., & Sandberg, J. (2017). The Experiential Meaning of Service Quality. Marketing Theory, 11(2), 165–186.
Sekaran, U. dan R. B. (2017). Metode Penelitian untuk Bisnis: Pendekatan Pengembangan-Keahlian. Salemba Empat.
Septiani, E., Susyanti, J., & Rachmat, A. (2019). Pengaruh Sosialisasi Perpajakan, Pengetahuan Tarif Perpajakan, dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Pada Umkm yang Terdaftar Sebagai Wajib Pajak di Kantor Pelayanan Pajak Pratama Malang Selatan. E – Jurnal Riset Manajemen, 8(8), 126– 138.
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Tarmidi. (2019). Tax Compliance: Impact of Implementation Online Tax Application (Empirical Study Tax Payer in KPP Madya Jakarta Timur. International Journal of Business, Economics and Law, 14(1), 65–73.
Thong, J. Y. L., & Yap, C. S. (2019). CEO Characteristics, Organizational Characteristics and Information Technology Adoption in Small Business. Omega, 23(4), 429–442.
Tjen, C., Indriani, V., & Wicaksono, P. T. (2019). Prior Experience, Trust, and is Success Model: A Study on the Use of Tax E-Filing in Indonesia. Journal of the Australasian Tax Teachers Association, 14(1), 240–263.
Tsindeliani, I., Kot, S., Vasilyeva, E., & Narinyan, L. (2019). Tax System of the Russian Federation: Current State and Steps Towards Financial Sustainability. Sustainability, 11(24), 6994.
Veeramootoo, N., Nunkoo, R., & Dwivedi, Y. K. (2018). What Determines Success of an E- Government Service? Validation of an Integrative Model of E-Filing Continuance Usage. Government Information Quarterly, 35(2), 161–174.
Zulkarnaini, A. S., & Putri, F. (2022). Sosialisasi Perpajakan SPT Tahunan 2021 Wajib Pajak Pribadi untuk Meningkatkan Kepatuhan Taat Pajak di SMA Muhammadiyah 3 Jember. Jurnal Pengabdian Mandiri, 1(5), 765–772.
Ali, M. M., Cecil, H. W., & Knoblett, J. A. (2021). The Effect of Tax Rates and Enforcement Policies on Tax Payer Compliance: A Sudy of Self-employed Tax Payers. Atlantic Economic Journal, 29(2), 186–202.
Alm, J., & Torgler, B. (2017). Do Ethics Matter? Tax Compliance and Morality. Journal of Business Ethics, 101(4), 635–651.
Annisah, C. (2021). Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi.
Asterina, F., & Septiani, C. (2019). Pengaruh Pemahaman Peraturan Pajak, Sanksi Perpajakan, Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Wpop). Balance: Jurnal Akuntansi Dan Bisnis, 4(2), 595–606.
Ayu, N. K., Sudiartana, I. M., & Mahayu, N. L. (2021). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan, Kewajiban Moral, Sanksi Pajak, dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Kendaraan Bermotor di Kantor Samsat Gianyar. Jurnal Kharisma.
Boateng, K., Omane-Antwi, K. B., & Queku, Y. N. (2022). Tax Risk Assessment, Financial Constraints and Tax Compliance: A Bibliometric Analysis. Cogent Business & Management, 9(1), 1–21.
Braun, V., Clarke, V., Boulton, E., Davey, L., & McEvoy, C. (2021). The Online Survey as a Qualitative Research Tool. International Journal of Social Research Methodology, 24(6), 641–654.
Carr, A. S., & Smeltzer, L. R. (2020). The Relationship between Information Technology Use and Buyer-supplier Relationships: An Exploratory Analysis of the Buying Firm’s Perspective. IEEE Transactions on Engineering Managament, 49(3), 293– 304.
Clemens, J., & Veuger, S. (2020). Implications of the COVID-19 Pandemic for State Government Tax Revenues. National Tax Journal, 73(3), 619–644.
Fjord, L. B., & Schmidt, P. K. (2023). The Digital Transformation of Tax Systems Progress, Pitfalls, and Protection in a Danish Context. Ind. J. Global Legal Stud, 30(1), 227–272.
Gosal, G. G., & Utami, C. W. (2020). The Effect of Service Quality Dimension on Taxpayersâ€TM Satisfaction (Study at Howard Tax Consultant. Jurnal.
Hadiwijaya, H., & Febrianty, F. (2019). The Effect of Service Quality and Tax Sanctions on Service Satisfaction. Etikonomi, 18(2), 197–208.
Handoko, Y., Toni, N., & Simorangkir, E. N. (2020). The Effect of Tax Knowledge and Tax Sanctions on Taxpayer Compliance at the Tax Office (KPP) Pratama, Medan Timur Through Tax Awareness as an Intervening Variable. International Journal of Research and Review, 7(9), 294–302.
Hardika, N. S., Askara, I. K. J., & Wijana, I. M. (2022). The Effect of Taxpayer Understanding and Use osf E-Filing on Taxpayer Compliance with Tax Volunteer as Moderating Variable. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 17(1), 95–110.
Jiménez, Y., Vivanco, O., Castillo, D., Torres, P., & Jiménez, M. (2021). Artificial Intelligence in Neuroeducation: The Influence of Emotions in the Learning Science. Innovation and Research, 1277.
Kushwah, S. V, Nathani, N., Vigg, M., Larasdiputra, G. D., & Saputra, K. A. K. (2021). Impact of Tax Knowledge, Tax Penalties, and E-Filing on Tax Compliance in India. Indian Journal of Finance, 15(5–7), 61–74.
Lestari, U. P., & Darmawan, D. (2023). Upaya Mewujudkan Kepatuhan Wajib Pajak yang Lebih Baik: Peran Pengetahuan Perpajakan dan Lokus Kendali Internal. Jurnal Simki Economic, 6(1), 303–315.
Masunga, F. J., Mapesa, H. J., & Nyalle, M. A. (n.d.). Quality of E-Tax System and its Effect on Tax Compliance (Evidence from Large Taxpayers in Tanzania. International Journal of Commerce and Finance, 6(2), 145–158.
Meishanti, O. P. Y., Wulandari, A., Nasrulloh, M. F., Sholihah, F. N., Putri, R. T. H., Huda, M. F., & Putra, I. A. (2022). Diseminasi Pemanfaatan Air Leri Sebagai Sarana Fermentasi Pakan Ternak Di Desa Kalikejambon Jombang. Abdimas Galuh, 4(2), 643. https://doi.org/10.25157/ag.v4i2.7325
Mulyati, Y., & Ismanto, J. (2021). Pengaruh Penerapan E-Filing, Pengetahuan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pada Pegawai Kemendikbud. Jurnal Akuntansi Berkelanjutan Indonesia, 4(2), 139–155.
Noegroho, R. S., Iman, D. Z., & Jatmiko, R. H. (2021). Manajemen Pembayaran pada Sistem Perbendaharaan dan Anggaran Negara.
Ogunbela, G. K., Akinboboye, O. M., & Ogunbiyi, T. L. (2021). Tax Regime and Challenges of Scaling Up Tax Collection in Nigerian Informal Economy. Journal of Public Administration, Finance & Law, 20(1), 250–266.
Okpeyo, E. T., Musah, A., & Gakpetor, E. D. (2019). Determinants of Tax Compliance in Ghana. Journal of Applied Accounting and Taxation, 4(1), 1– 14.
Oktaviani, A. A., Juang, F. T., & Kusumaningtyas, D. A. (2019). The Effect of Knowledge and Understanding Taxation, Quality of Tax Services, and Tax Awareness on Personal Tax Compliance. Indonesian Management and Accounting Research, 16(2), 33–45.
Okunogbe, O., & Santoro, F. (2023). The Promise and Limitations of Information Technology for Tax Mobilization. The World Bank Research Observer, 38(2), 295–324.
Parasuraman, A. (2020). Marketing-Orientation of Industrial vs. Consumer Goods Firms. Akron Business and Economic Review, 14(Summer), 41–44.
Putra, I. N. A., & Setiawan, P. E. (2020). The Effect of Taxpayer Awareness, Service Quality, Taxation Understanding, and Application of E-Filling System on Corporate Taxpayer Compliance. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(2), 219–224.
Samuels, H., & Duramany-Lakkoh, E. K. (2023). A Scholarly Consideration on the Theories and Literature of Tax Reforms in Sierra Leone. European Journal of Economic and Financial Research, 7(3), 69–104.
Schemberi, S., & Sandberg, J. (2017). The Experiential Meaning of Service Quality. Marketing Theory, 11(2), 165–186.
Sekaran, U. dan R. B. (2017). Metode Penelitian untuk Bisnis: Pendekatan Pengembangan-Keahlian. Salemba Empat.
Septiani, E., Susyanti, J., & Rachmat, A. (2019). Pengaruh Sosialisasi Perpajakan, Pengetahuan Tarif Perpajakan, dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Pada Umkm yang Terdaftar Sebagai Wajib Pajak di Kantor Pelayanan Pajak Pratama Malang Selatan. E – Jurnal Riset Manajemen, 8(8), 126– 138.
Siregar, R., Nasution, I. R., & Arifin, M. A. (2019). The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers’ Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah. Budapest International Research and Critics Institute- Journal, BIRCI-Jour, 385–400.
Slemrod, J. (2019). Cheating Ourselves: The Economics of Tax Evasion. Journal of Economic Perspectives, 21(1), 25–48.
Tarmidi. (2019). Tax Compliance: Impact of Implementation Online Tax Application (Empirical Study Tax Payer in KPP Madya Jakarta Timur. International Journal of Business, Economics and Law, 14(1), 65–73.
Thong, J. Y. L., & Yap, C. S. (2019). CEO Characteristics, Organizational Characteristics and Information Technology Adoption in Small Business. Omega, 23(4), 429–442.
Tjen, C., Indriani, V., & Wicaksono, P. T. (2019). Prior Experience, Trust, and is Success Model: A Study on the Use of Tax E-Filing in Indonesia. Journal of the Australasian Tax Teachers Association, 14(1), 240–263.
Tsindeliani, I., Kot, S., Vasilyeva, E., & Narinyan, L. (2019). Tax System of the Russian Federation: Current State and Steps Towards Financial Sustainability. Sustainability, 11(24), 6994.
Veeramootoo, N., Nunkoo, R., & Dwivedi, Y. K. (2018). What Determines Success of an E- Government Service? Validation of an Integrative Model of E-Filing Continuance Usage. Government Information Quarterly, 35(2), 161–174.
Zulkarnaini, A. S., & Putri, F. (2022). Sosialisasi Perpajakan SPT Tahunan 2021 Wajib Pajak Pribadi untuk Meningkatkan Kepatuhan Taat Pajak di SMA Muhammadiyah 3 Jember. Jurnal Pengabdian Mandiri, 1(5), 765–772.