Analysis of Understanding Tax Regulations, Modern Tax Administration, and Accountability to Community Taxpayer Compliance
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Dec 26, 2021
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Abstract
This study aimed to analyze tax regulations, modern tax administration, and accountability for public taxpayer compliance. This research uses quantitative research with a descriptive analysis approach. The types of data used in this research are primary and secondary data. The population in this study are individual taxpayers who are registered at the Sumedang district tax office who do business and work independently. The sampling technique in this study used the convenience sampling method. Data collection techniques using the questionnaire method and testing the research data using validity test, reliability test, descriptive statistical test, and statistical t-test. Based on the analysis of the research data, the following points can be concluded: a) The relationship between understanding of tax regulations and taxpayer compliance is positive and significant with a T-count of 3.102 and the original sample value of 0.388; b) The relationship between Modern Tax Administration and Taxpayer Compliance is positive and significant with a T-count of 3.504 and the value of the original sample is 0.385, and c) The relationship between Accountability and Taxpayer Compliance is positive and significant with a T-count of 3.095 and the original sample value of 0.281.
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How to Cite
Raharjanto, T. (2021). Analysis of Understanding Tax Regulations, Modern Tax Administration, and Accountability to Community Taxpayer Compliance. Enrichment : Journal of Management, 12(1), 991-999. https://doi.org/10.35335/enrichment.v12i1.344
References
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As' ari, N. G. (2018). pengaruh pemahaman peraturan perpajakan, kualitas pelayanan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi. Jurnal Ekobis Dewantara, 1(6), 64-76.
Astana, W. S., & Merkusiwati, N. K. L. A. (2017). Pengaruh Penerapan Sistem Administrasi Perpajakan Modern dan Kesadaran Wajib Pajak Pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 18(1), 818-846.
Basnukaev, M. S., Vasileva, M. V., Korostelkin, M. M., Dzagoeva, M. V., & Mambetova, A. A. (2019). Study Of Tax Administration Mechanisms Used For Implementing Government Tax Policies. In The European Proceedings of Social & Behavioural Sciences EpSBS (pp. 252-258).
Demin, A. (2018). A new model of tax administration. Change of paradigm. Financial Law Review, (10 (2)), 11-29.
Digdowiseiso, K. (2020). The Development Of Higher Education In Indonesia. International Journal of Scientific & Technology Research, 9(2).
Digdowiseiso, K., & Sugiyanto, E. (2018). Causality on the Growth-Governance-Fiscal Decentralization Nexus: An Analysis of Time Series in Indonesia. Journal of Applied Economic Sciences, 13(7 (61)).
Digdowiseiso, K., & Sugiyanto, E. (2020). The effects of multinational companies on deforestation: The building block or stumbling block. Journal of Environmental Management and Tourism, 11(1 (41)).
Digdowiseiso, K., & Sugiyanto, E. (2021). How Effective is Institutional Quality for the Creation of Small & Medium Enterprises (SMEs) in Indonesia?. Economics & Sociology, 14(1), 263-274.
Digdowiseiso, K., & Zainul, D. (2020). Fiscal Decentralization In District Of Karawang, Indonesia. International Journal Of Scientific & Technology Research, 9(2).
Digdowiseiso, K., Setiawan, H. D., Sugiyanto, E., & Suharyono, S. (2020). Does leadership matter in managing the village-owned enterprise?. Opción: Revista de Ciencias Humanas y Sociales, (93), 115-135.
Digdowiseiso, K., Sugiyanto, E., & Setiawan, H. D. (2020). Business Licensing And Indonesia's Master Plan 2011–2025. International Journal Of Scientific & Technology Research, 9(01).
Digdowiseiso, K., Sugiyanto, E., & Setiawan, H. D. (2020). Fiscal Decentralisation and Inequality in Indonesia. Экономика региона. 2020. Том. 16, выпуск 3, 16(3), 989-1002.
Digdowiseiso, K., Sugiyanto, E., & Setiawan, H. D. (2020). Fiscal Decentralisation and Inequality in Indonesia. Экономика региона. 2020. Том. 16, выпуск 3, 16(3), 989-1002.
Gashenko, I. V., Zima, Y. S., Stroiteleva, V. A., & Shiryaeva, N. M. (2017, July). The mechanism of optimization of the tax administration system with the help of the new information and communication technologies. In International Conference on Humans as an Object of Study by Modern Science (pp. 291-297). Springer, Cham.
Javaheri, M. M., Amirkhani, A. H., & Hematian, H. (2021). Identifying the Duties of Managers in Modern Tax Organizations.
Kipilimba, T. F. (2018). Impact of Tax Administration Towards Government Revenue in Tanzania-Case of Dar-es-Salaam Region. Social sciences, 7(1), 13-21.
Minang, H. P., Digdowiseiso, K., & Sugiyanto, E. (2021). Pelaksanaan Kebijakan Alokasi Dana Desa Dalam Memperdayakan Masyarakat Desa: Studi Kasus Desa Caturtunggal, Kecamatan Depok, Kabupaten Sleman. Ilmu dan Budaya, 42(73).
Pebrina, R., & Hidayatulloh, A. (2020). Pengaruh penerapan E-SPT, pemahaman peraturan perpajakan, sanksi perpajakan dan kualitas pelayanan terhadap kepatuhan wajib pajak. Jurnal Ilmiah Ekonomi Dan Bisnis, 17(1), 1-8.
Permatasari, A. (2021). Analysis Of Influence Of Implementation Modern Tax Administration System And Taxpayer Awareness On Taxpayer Compliance (Survey On Tax Office (KPP) Pratama Purwokerto). Proceedings Universitas Pamulang, 1(1).
Purnamasari, D. I., & Hindria, R. (2018). The Effect of Modernization of Indonesia's Tax Administration System on Tax Compliance: A Study of Small Medium Enterprises (SMEs) Taxpayers. International Journal of Computer networks and communications Security, 6(3), 61-65.
Rozandi, M., & Digdowiseiso, K. (2021). Implementasi Penggunaan Dana Desa Terhadap Pembangunan (Studi Kasus Desa Sengkubang Kecamatan Mempawah Hilir Provinsi Kalimatan Barat). Jurnal Sosial dan Humaniora, 6(1), 47-62.
Saraswati, Z. E. (2018). Pengaruh Kesadaran Pajak, Sistem Administrasi Pajak Modern dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak pada UMKM di Surakarta. Studi Kasus Inovasi Ekonomi, 2(02).
Sari, N. P. Y., & Putu, N. (2019). Pengaruh Sistem Administrasi Perpajakan Modern, Pengetahuan Perpajakan Dan Kualitas Pelayanan Fiskus Pada Kepatuhan WPOP. E-Jurnal Akuntansi Universitas Udayana, 26, 310-339.
Sugiyanto, E. (2016). Analisis komitmen organisasi, iklim organisasi dan kepuasan kerja pegawai di Sekretariat Jenderal Kementerian Agama RI. Populis, 1(1), 19-34.
Sugiyanto, E., & Digdowiseiso, K. (2017). Revisiting the Aid-Growth Nexus: New Evidence on 56 Least Developed Countries. J. Advanced Res. L. & Econ., 8, 1950.
Sugiyanto, E., & Digdowiseiso, K. (2019). Do incidence and duration of child labor matter on schooling in Indonesia?. International Journal of Education Economics and Development, 10(1), 22-35.
Sugiyanto, E., & Sitohang, C. A. (2017). Optimalisasi fungsi ruang terbuka hijau sebagai ruang publik di taman Ayodia Kota Jakarta Selatan. Jurnal Sosial dan Humaniora, 2(3), 205-218.
Sugiyanto, E., Digdowiseiso, K., Waluyo, T., & Setiawan, H. D. (2018). The Effects of Specific Allocation Fund (DAK) on Local Economic Development: A Mixed-Method Analysis on Central Java Province, Indonesia. Journal of Applied Economic Sciences, 13(8 (62)), 1-9.
Sugiyanto, E., Djumadin, Z., & Digdowiseiso, K. (2018). Irrigation planning in the era of local autonomy: an analysis of the existing and alternative model. J. Advanced Res. L. & Econ., 9, 692.
Sugiyanto, E., Djumadin, Z., & Digdowiseiso, K. (2018). Irrigation planning in the era of local autonomy: an analysis of the existing and alternative model. J. Advanced Res. L. & Econ., 9, 692.
Suharyono, S., & Digdowiseiso, K. (2021). Education and gender wage gap: Evidence from Indonesia. Accounting, 7(1), 33-40.
Suharyono, S., & Digdowiseiso, K. (2021). The Effects of Environmental Quality on Indonesia’s Inbound Tourism. International Journal of Energy Economics and Policy, 11(1), 9.
Taufik, A., Sugiyanto, E., & Digdowiseiso, K. (2021). Analisis Kesehatan Keuangan Daerah Kabupaten/Kota Se Provinsi Banten Tahun Anggaran 2016-2019. Ilmu dan Budaya, 42(73).
Waluyo, T. (2020). Analisis Finansial Aplikasi Dosis Dan Jenis Pupuk Organik Cair Terhadap Produksi Tanaman Tomat (Lycopersicum esculentum Mill). Ilmu dan Budaya, 41(70).
Waluyo, T. (2020). Analisis Pendapatan Dan Nilai Tambah Pengolahan Wine Salak Di Desa Sibetan, Karangasem, Bali. Ilmu dan Budaya, 41(71).
Waluyo, T. (2020). Optimasi Pengkomposan Limbah Sayuran Pasar Minggu Sebagai Sumber Pupuk Organik. Ilmu dan Budaya, 41(70).
Waluyo, T. (2020). Pemanfaatan Hormon Tumbuh Organik Untuk Meningkatkan Prduktivitas Singkong Hasil Eksplorasi Seleksi Bibit Unggul. Ilmu dan Budaya, 41(70).
Waluyo, T. (2020). Pengaruh Citra Perusahaan Dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Untuk Membangun Minat Berkunjung Kembali: Studi Pada Hotel X Kota Pekalongan. Ilmu dan Budaya, 41(71).
Waluyo, T. (2021). Margin Analysis And Marketing Efficiency Of Dendrobium Orchid Plant. Psychology and Education Journal, 58(1), 194-209.
Waluyo, T. (2021). Penerapan Fungsi Manajemen dan Analisis Finansial Budidaya Bawang Putih (Studi Kasus Petani Bawang Putih di Desa Cipendawa, Pacet, CianjurJawa Barat). Ilmu dan Budaya, 41(72).
Waluyo, T., Digdowiseiso, K., & Sugiyanto, E. (2019). Concepts and Issues. The Costs of Reduction Emission from Deforestation and Forest Degradation. Journal of Environmental Management & Tourism, 10(1 (33)), 636-72.
Zulmasyhur, Z. (2018). Reexamining the economic growth–education inequality–income distribution nexus in Indonesia. Journal of Applied Economic Sciences (JAES), 13(58), 979-988.
As' ari, N. G. (2018). pengaruh pemahaman peraturan perpajakan, kualitas pelayanan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi. Jurnal Ekobis Dewantara, 1(6), 64-76.
Astana, W. S., & Merkusiwati, N. K. L. A. (2017). Pengaruh Penerapan Sistem Administrasi Perpajakan Modern dan Kesadaran Wajib Pajak Pada Kepatuhan Wajib Pajak. E-Jurnal Akuntansi Universitas Udayana, 18(1), 818-846.
Basnukaev, M. S., Vasileva, M. V., Korostelkin, M. M., Dzagoeva, M. V., & Mambetova, A. A. (2019). Study Of Tax Administration Mechanisms Used For Implementing Government Tax Policies. In The European Proceedings of Social & Behavioural Sciences EpSBS (pp. 252-258).
Demin, A. (2018). A new model of tax administration. Change of paradigm. Financial Law Review, (10 (2)), 11-29.
Digdowiseiso, K. (2020). The Development Of Higher Education In Indonesia. International Journal of Scientific & Technology Research, 9(2).
Digdowiseiso, K., & Sugiyanto, E. (2018). Causality on the Growth-Governance-Fiscal Decentralization Nexus: An Analysis of Time Series in Indonesia. Journal of Applied Economic Sciences, 13(7 (61)).
Digdowiseiso, K., & Sugiyanto, E. (2020). The effects of multinational companies on deforestation: The building block or stumbling block. Journal of Environmental Management and Tourism, 11(1 (41)).
Digdowiseiso, K., & Sugiyanto, E. (2021). How Effective is Institutional Quality for the Creation of Small & Medium Enterprises (SMEs) in Indonesia?. Economics & Sociology, 14(1), 263-274.
Digdowiseiso, K., & Zainul, D. (2020). Fiscal Decentralization In District Of Karawang, Indonesia. International Journal Of Scientific & Technology Research, 9(2).
Digdowiseiso, K., Setiawan, H. D., Sugiyanto, E., & Suharyono, S. (2020). Does leadership matter in managing the village-owned enterprise?. Opción: Revista de Ciencias Humanas y Sociales, (93), 115-135.
Digdowiseiso, K., Sugiyanto, E., & Setiawan, H. D. (2020). Business Licensing And Indonesia's Master Plan 2011–2025. International Journal Of Scientific & Technology Research, 9(01).
Digdowiseiso, K., Sugiyanto, E., & Setiawan, H. D. (2020). Fiscal Decentralisation and Inequality in Indonesia. Экономика региона. 2020. Том. 16, выпуск 3, 16(3), 989-1002.
Digdowiseiso, K., Sugiyanto, E., & Setiawan, H. D. (2020). Fiscal Decentralisation and Inequality in Indonesia. Экономика региона. 2020. Том. 16, выпуск 3, 16(3), 989-1002.
Gashenko, I. V., Zima, Y. S., Stroiteleva, V. A., & Shiryaeva, N. M. (2017, July). The mechanism of optimization of the tax administration system with the help of the new information and communication technologies. In International Conference on Humans as an Object of Study by Modern Science (pp. 291-297). Springer, Cham.
Javaheri, M. M., Amirkhani, A. H., & Hematian, H. (2021). Identifying the Duties of Managers in Modern Tax Organizations.
Kipilimba, T. F. (2018). Impact of Tax Administration Towards Government Revenue in Tanzania-Case of Dar-es-Salaam Region. Social sciences, 7(1), 13-21.
Minang, H. P., Digdowiseiso, K., & Sugiyanto, E. (2021). Pelaksanaan Kebijakan Alokasi Dana Desa Dalam Memperdayakan Masyarakat Desa: Studi Kasus Desa Caturtunggal, Kecamatan Depok, Kabupaten Sleman. Ilmu dan Budaya, 42(73).
Pebrina, R., & Hidayatulloh, A. (2020). Pengaruh penerapan E-SPT, pemahaman peraturan perpajakan, sanksi perpajakan dan kualitas pelayanan terhadap kepatuhan wajib pajak. Jurnal Ilmiah Ekonomi Dan Bisnis, 17(1), 1-8.
Permatasari, A. (2021). Analysis Of Influence Of Implementation Modern Tax Administration System And Taxpayer Awareness On Taxpayer Compliance (Survey On Tax Office (KPP) Pratama Purwokerto). Proceedings Universitas Pamulang, 1(1).
Purnamasari, D. I., & Hindria, R. (2018). The Effect of Modernization of Indonesia's Tax Administration System on Tax Compliance: A Study of Small Medium Enterprises (SMEs) Taxpayers. International Journal of Computer networks and communications Security, 6(3), 61-65.
Rozandi, M., & Digdowiseiso, K. (2021). Implementasi Penggunaan Dana Desa Terhadap Pembangunan (Studi Kasus Desa Sengkubang Kecamatan Mempawah Hilir Provinsi Kalimatan Barat). Jurnal Sosial dan Humaniora, 6(1), 47-62.
Saraswati, Z. E. (2018). Pengaruh Kesadaran Pajak, Sistem Administrasi Pajak Modern dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak pada UMKM di Surakarta. Studi Kasus Inovasi Ekonomi, 2(02).
Sari, N. P. Y., & Putu, N. (2019). Pengaruh Sistem Administrasi Perpajakan Modern, Pengetahuan Perpajakan Dan Kualitas Pelayanan Fiskus Pada Kepatuhan WPOP. E-Jurnal Akuntansi Universitas Udayana, 26, 310-339.
Sugiyanto, E. (2016). Analisis komitmen organisasi, iklim organisasi dan kepuasan kerja pegawai di Sekretariat Jenderal Kementerian Agama RI. Populis, 1(1), 19-34.
Sugiyanto, E., & Digdowiseiso, K. (2017). Revisiting the Aid-Growth Nexus: New Evidence on 56 Least Developed Countries. J. Advanced Res. L. & Econ., 8, 1950.
Sugiyanto, E., & Digdowiseiso, K. (2019). Do incidence and duration of child labor matter on schooling in Indonesia?. International Journal of Education Economics and Development, 10(1), 22-35.
Sugiyanto, E., & Sitohang, C. A. (2017). Optimalisasi fungsi ruang terbuka hijau sebagai ruang publik di taman Ayodia Kota Jakarta Selatan. Jurnal Sosial dan Humaniora, 2(3), 205-218.
Sugiyanto, E., Digdowiseiso, K., Waluyo, T., & Setiawan, H. D. (2018). The Effects of Specific Allocation Fund (DAK) on Local Economic Development: A Mixed-Method Analysis on Central Java Province, Indonesia. Journal of Applied Economic Sciences, 13(8 (62)), 1-9.
Sugiyanto, E., Djumadin, Z., & Digdowiseiso, K. (2018). Irrigation planning in the era of local autonomy: an analysis of the existing and alternative model. J. Advanced Res. L. & Econ., 9, 692.
Sugiyanto, E., Djumadin, Z., & Digdowiseiso, K. (2018). Irrigation planning in the era of local autonomy: an analysis of the existing and alternative model. J. Advanced Res. L. & Econ., 9, 692.
Suharyono, S., & Digdowiseiso, K. (2021). Education and gender wage gap: Evidence from Indonesia. Accounting, 7(1), 33-40.
Suharyono, S., & Digdowiseiso, K. (2021). The Effects of Environmental Quality on Indonesia’s Inbound Tourism. International Journal of Energy Economics and Policy, 11(1), 9.
Taufik, A., Sugiyanto, E., & Digdowiseiso, K. (2021). Analisis Kesehatan Keuangan Daerah Kabupaten/Kota Se Provinsi Banten Tahun Anggaran 2016-2019. Ilmu dan Budaya, 42(73).
Waluyo, T. (2020). Analisis Finansial Aplikasi Dosis Dan Jenis Pupuk Organik Cair Terhadap Produksi Tanaman Tomat (Lycopersicum esculentum Mill). Ilmu dan Budaya, 41(70).
Waluyo, T. (2020). Analisis Pendapatan Dan Nilai Tambah Pengolahan Wine Salak Di Desa Sibetan, Karangasem, Bali. Ilmu dan Budaya, 41(71).
Waluyo, T. (2020). Optimasi Pengkomposan Limbah Sayuran Pasar Minggu Sebagai Sumber Pupuk Organik. Ilmu dan Budaya, 41(70).
Waluyo, T. (2020). Pemanfaatan Hormon Tumbuh Organik Untuk Meningkatkan Prduktivitas Singkong Hasil Eksplorasi Seleksi Bibit Unggul. Ilmu dan Budaya, 41(70).
Waluyo, T. (2020). Pengaruh Citra Perusahaan Dan Kualitas Pelayanan Terhadap Kepuasan Pelanggan Untuk Membangun Minat Berkunjung Kembali: Studi Pada Hotel X Kota Pekalongan. Ilmu dan Budaya, 41(71).
Waluyo, T. (2021). Margin Analysis And Marketing Efficiency Of Dendrobium Orchid Plant. Psychology and Education Journal, 58(1), 194-209.
Waluyo, T. (2021). Penerapan Fungsi Manajemen dan Analisis Finansial Budidaya Bawang Putih (Studi Kasus Petani Bawang Putih di Desa Cipendawa, Pacet, CianjurJawa Barat). Ilmu dan Budaya, 41(72).
Waluyo, T., Digdowiseiso, K., & Sugiyanto, E. (2019). Concepts and Issues. The Costs of Reduction Emission from Deforestation and Forest Degradation. Journal of Environmental Management & Tourism, 10(1 (33)), 636-72.
Zulmasyhur, Z. (2018). Reexamining the economic growth–education inequality–income distribution nexus in Indonesia. Journal of Applied Economic Sciences (JAES), 13(58), 979-988.