The Effect of The Implementation of E-Filing System and Tax Sanctions on Increasing Individual Taxpayer Compliance in 2021 with Tax Socialization as a Moderation Variable (Empirical Study at the North Badung Primary Tax Service Office)

Devi, I Gusti Ayu Trisna Utari and Hardika, Nyoman Sentosa and Suarta, I Made (2022) The Effect of The Implementation of E-Filing System and Tax Sanctions on Increasing Individual Taxpayer Compliance in 2021 with Tax Socialization as a Moderation Variable (Empirical Study at the North Badung Primary Tax Service Office). Repositori Politeknik Negeri Bali.

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Abstract

The level of taxpayer compliance in 2021 has been reached the target, thanks to the government's efforts in modernizing the tax system into E-filing and setting tax sanctions for taxpayers who violate tax regulations. The government's program in supporting the understanding of taxpayers to use the e-filing system is to provide tax socialization. This study aims to analyze the effect of using e-filing system and tax sanctions on increasing the compliance of individual taxpayers with tax socialization as a moderation variable. This research was located at KPP Pratama Badung Utara by analyzing primary data from a questionnaire distributed to 100 taxpayers. Hypothesis testing using PLS test with Smart PLS 3.0. The results of this study show that: the e-filing system has a positive and significant effect on individual taxpayer compliance, tax sanctions have a positive and significant effect on individual taxpayer compliance, and tax socialization can moderate (weaken) the relationship between the implementation of e-filing system and individual taxpayer compliance. Results of this study can have implications for tax officials to always apply tax sanctions strictly, optimize tax socialization, and increase taxpayer awareness to be obedient in paying and reporting taxes and arrears.

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