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THE EFFECT OF E-FILING IMPLEMENTATION, LEVEL OF
TAXPAYER UNDERSTANDING AND SATISFACTION ON
PUBLIC SERVICE TOWARDS TAXPAYER COMPLIANCE
SKRIPSI
By
Dhisar Pranindya Dewa Brata
(008201400026)
Presented to
The Faculty of Business, President University
In partial fulfillment of the requirements
for
Bachelor Degree in Accounting.
President University
Cikarang Baru – Bekasi
Indonesia
2018
i
THE EFFECT OF E-FILING IMPLEMENTATION, LEVEL OF
TAXPAYER UNDERSTANDING AND SATISFACTION ON
PUBLIC SERVICE TOWARDS TAXPAYER COMPLIANCE
SKRIPSI
By
Dhisar Pranindya Dewa Brata
(008201400026)
Presented to
The Faculty of Business, President University
In partial fulfillment of the requirements
for
Bachelor Degree in Accounting.
President University
Cikarang Baru – Bekasi
Indonesia
2018
ii
PANEL OF EXAMINERS APPROVAL SHEET
Herewith, the panel of examiners declare that the skripsi entitled “The Effect
of E-filing Implementation, Level of Taxpayer Understanding and Satisfaction
on Public Service towards Taxpayer Compliance” submitted by Dhisar Pranindya
Dewa Brata majoring in Accounting, Faculty of Economics was assessed and proved
to have passed the Oral Examination on May 2018.
Chair Panel of Examiner
Andi Ina Yustina, M. Sc., CIBA., CMA.
Examiner 1
Drs. Gatot Imam Nugroho Ak., MBA., CA.
Examiner 2
Dr. Josep Ginting, CFA.
Examiner 3
iii
CONSENT FOR INTELLECTUAL PROPERTY RIGHT
Title of skripsi: “The Effect of E-filing Implementation, Level of Taxpayer
Understanding and Satisfaction on Public Service towards Taxpayer
Compliance”
1. The Author hereby assigns to President University the copyright to the
Contribution named above whereby the university shall have the exclusive right
to publish the Contribution and translations of it wholly or in part throughout the
world during the full term of copyright including renewals and extensions and all
subsidiary rights.
2. The Author retains the right to re-publish the preprint version of the Contribution
without charge and subject only to notifying the university of the intent to do so
and to ensuring that the publication by the university is properly credited and that
the relevant copyright notice is repeated verbatim.
3. The Author retains moral and all proprietary rights other than copyright, such as
patent and trademark rights to any process or procedure described in the
Contribution.
4. The Author guarantees that the Contribution is original, has not been published
previously, is not under Consideration for publication elsewhere and that any
necessary permission to quote or reproduce illustrations from another source has
been obtained (a copy of any such permission should be sent with this form).
iv
5. The Author guarantees that the Contribution contains no violation of any existing
copyright or other third-party right or material of an obscene, indecent, libellous
or otherwise unlawful nature and will indemnify the University against all claims
arising from any breach of this warranty.
6. The Author declares that any named person as co-author of the Contribution is
aware of this agreement and has also agreed to the above warranties.
Name Dhisar Pranindya Dewa Brata
Date 22th
May 2018
Signature
v
DECLARATION OF ORIGINALITY
I hereby declare that the skripsi entitled “The Effect of E-filing
Implementation, Level of Taxpayer Understanding and Satisfaction on Public
Service towards Taxpayer Compliance” is originally written by myself based on
my own research and has never been used for any other purpose before. I, therefore,
request for Oral Defense of the Skripsi.
Cikarang, Indonesia, 20 January 2018
Researcher,
Dhisar Pranindya
(008201400026)
vi
PLAGIARISM CHECK
vii
viii
ix
x
ACKNOWLEDGEMENT
First of all, I would like to thank Allah and praise Him with all my heart
because of His guidance, I could finish this research during the time given to me. The
research entitled with “The Effect of E-filing Implementation, Level of Taxpayer
Understanding and Satisfaction on Public Service towards Taxpayer
Compliance” is created in order to fulfill the requirement for graduation and to
obtain the bachelor degree in economics faculty majoring in Accounting in President
University. However, I realize that this research could not be finished without the
supports and helps from family, friends, lecturers, and many more. Therefore, me as
the researcher want to give thanks to:
1. Allah SWT and Both of my parents, Mr. Praeko Subroto and Mrs. Titik Herlina.
My sister Nandira Pramesthi, My Brother Keenang Raihan, My partner Arisda
Agustina and all of my family member. Thank you for your supports and prayers
and any other things that are related to the making of this research.
2. Mr. Josep Ginting as my advisors who want to give her patience and time for
advising me during the skripsi’s establishment.
3. All of accounting lecturer in President University for their supports and helps
direct or indirectly to the establishment of this skripsi.
4. The Dean of Faculty of Business, the Head of Accounting Study Program, and
the Staffs of Accounting Study Program in President University for their
supports indirectly through the chance of making this skripsi.
xi
5. My bestfriend Muammar Qadafi and Siti Aisyah who helped me to do analysis,
problems, paraphrase and give me best support. Audinno Ratyana Putra who
helped me and praying for me when I panic before defense and thanks to
Rumpayyyy and Alhamdulillah to support me to do the thesis.
6. Special Thanks to my Supervisor (Tax Office Bekasi Barat) Mrs. Irma Febriani,
Mrs. Nensy Herlina to guide me to find the fenomena and also support me to do
the thesis.
7. My friends from Rumpayyyy, Jessica Halim, Siti Aisyah, Dhea Rizky, Nadea
Sisitha, Reno Puji Astuti, Ulfa Oktiawati, Melky Prapta, Alvina Victoria, for
giving me spirit to do this skripsi and have fun to do it.
8. My friends from KPP Pratama Bekasi Barat, Misza Suratno, Abdul Malik. From
STAN ( Sekolah Tinggi Akuntansi Negara ) Nanda Arya Putra, Yadhie Delsa,
Galih Satriya, Binsar Sinaga.
9. My friends from Senior High School, Natasya Aristyani Zega who always asked
me when to do my defense.
10. All of my friends in Accounting major in President University especially in
Taxation concentration which the names cannot be mentioned one by one.
11. The others who cannot be mentioned one by one, thank you for all your supports
and helps.
xii
TABLE OF CONTENT
SKRIPSI TITLE .................................................................................................... i
PANEL OF EXAMINER APPROVAL SHEET ................................................ ii
CONSENT FOR INTELLECTUAL PROPERTY RIGHT ............................. iii
DECLARATION OF ORIGINALITY ................................................................ v
PLAGIARISM CHECK ...................................................................................... vi
ACKNOWLEGEMENT ........................................................................................ x
TABLE OF CONTENT ...................................................................................... xii
LIST OF TABLES .......................................................................................................... xv
LIST OF FIGURE ......................................................................................................... xvi
ABSTRACT ....................................................................................................... xvii
INTISARI ......................................................................................................... xviii
CHAPTER I INTRODUCTION .................................................................. 1
1.1 Background of the Study .............................................................................. 1
1.2 Research Question ........................................................................................ 4
1.3 Research Objective....................................................................................... 5
1.4 Significance of the Study ............................................................................. 5
1.4.1 Theoretical benefit ........................................................................... 5
1.4.2 Practical benefit ................................................................................ 5
1.5 Organizational of the study ......................................................................... 6
CHAPTER II LITERATURE REVIEW .................................................... 8
2.1 Taxpayer Compliance ............................................................................................ 8
2.2 E-filing implementation ........................................................................................ 10
2.3 Level of taxpayer understanding ........................................................................... 11
2.4 Satisfaction on public service ............................................................................... 12
xiii
2.5 Hypothesis Development ...................................................................................... 12
2.5.1 The influence of e-filing implementation towards compliance ................ 12
2.5.2 The influence of taxpayer undersanding towards compliance .................. 13
2.5.3 The influence of satisfaction on public service towards compliance ........ 14
2.6 Research Model .................................................................................................... 15
CHAPTER III RESEARCH METHODOLOGY ................................................. 16
3.1 Sampling and Procedure ....................................................................................... 16
3.2 Research Instrument .............................................................................................. 17
3.3 Variable Measurement .......................................................................................... 18
3.3.1 Independent variable ................................................................................. 18
3.3.2 Dependent variable ................................................................................... 19
3.3 Statistical Analysis ................................................................................................ 19
CHAPTER IV DATA ANALYSIS AND INTERPRETATION OF RESULTS 20
4.1 Data Description ................................................................................................... 20
4.2 Analysis of the Measurement Model (Outer Model) ............................................ 21
4.2.1 Convergent Validity Test .......................................................................... 21
4.2.2 Discriminant Validity Test ........................................................................ 24
4.2.3 Reliability Test .......................................................................................... 25
4.3 Structural Model Analysis (Inner Model) ............................................................. 26
4.3.1 Determinant Coefficient Test (R-Squared) ............................................... 26
4.3.2 Effect Size ................................................................................................. 26
4.4 Hypothesis Test ..................................................................................................... 27
4.5 Discussion ............................................................................................................. 29
CHAPTER V CONCLUSION AND RECOMMENDATION ............................ 31
xiv
5.1 Conclusion ............................................................................................................ 31
5.2 Limitation and Recommendation .......................................................................... 32
5.2.1 Limitation ................................................................................................. 32
5.2.2 Recommendations .................................................................................... 32
REFERENCES ................................................................................................................ 34
APPENDICES ................................................................................................................. 37
xv
LIST OF TABLES
Table 4.1. Respondents Characteristic by Gender
Table 4.2. Respondents Characteristic by Age
Table 4.3. Convergent Validity Test
Table 4.4. AVE and Composite Reliability
Table 4.5. Cross Loading
Table 4.6. Reliability Test
Table 4.7. Determinant Coefficient Test
Table 4.8. Effect size
xvi
LIST OF FIGURE
Figure 1.1 Data from Laporan Kinerja Direktorat Jenderal Pajak
Figure 4.1 Hypothesis Test
xvii
ABSTRACT
This research is aimed to determine the effect of E-filing implementation, Level of
taxpayer understanding and Satisfaction on public service towards taxpayer compliance.
This research is a quantitative research. The object of this study is an Individual Taxpayer
who used e-Filing in Indonesia.
The research sample is determined based on purposive sampling method. The data
collected using a primary method which obtained through a questionnaire. The sample
collected through online questionnaire of 214 respondents. This research has been done
through Structural Equation Model (SEM) with Partial Least Square (PLS) approach by
SmartPLS 3.0 software.
The results of this study shows that E-filing implementation has a moderate positive
influence on tax compliance. Level of taxpayer understanding has a strong positive influence
towards taxpayer compliance. Satisfaction on public service has a weak positive influence
towards taxpayer compliance.
The purpose of this study is to provide information related to the information about the
effect of e-filing implementation, level of taxpayer understanding and satisfaction on public
service towards tax compliance and provide the information in fields of taxation and become
reference for future researcher that want to conduct a similar research.
Keyword: E-filing Implementation, Level of Taxpayer Understanding,
Satisfaction on Public Service, Taxpayer Compliance
xviii
INTISARI
Penelitian ini bertujuan untuk mengetahui pengaruh penerapan E-filing, Tingkat
pemahaman wajib pajak dan Kepuasan terhadap pelayanan publik terhadap kepatuhan
wajib pajak. Penelitian ini merupakan penelitian kuantitatif. Objek penelitian ini adalah
Wajib Pajak Orang Pribadi yang menggunakan e-Filing di Bekasi.
Sampel penelitian ditentukan berdasarkan metode purposive sampling. Data
dikumpulkan menggunakan metode primer yang diperoleh melalui kuesioner. Sampel
dikumpulkan melalui kuesioner online dari 214 responden. Penelitian ini dilakukan melalui
Structural Equation Model (SEM) dengan pendekatan Partial Least Square (PLS) oleh
perangkat lunak SmartPLS 3.0.
Hasil penelitian ini menunjukkan bahwa penerapan E-filing memiliki pengaruh positif
yang moderat terhadap kepatuhan pajak. Tingkat pemahaman wajib pajak memiliki
pengaruh positif yang kuat terhadap kepatuhan wajib pajak. Kepuasan terhadap layanan
publik memiliki pengaruh positif yang lemah terhadap kepatuhan wajib pajak.
Tujuan penelitian ini adalah untuk memberikan informasi yang berkaitan dengan
informasi tentang pengaruh penerapan e-filing, tingkat pemahaman wajib pajak dan
kepuasan terhadap pelayanan publik terhadap kepatuhan pajak dan memberikan informasi
di bidang perpajakan dan menjadi acuan bagi peneliti selanjutnya yang menginginkan untuk
melakukan penelitian serupa.
Kata kunci : Penerapan E-Filing, Tingkat Pemahaman Wajib Pajak, Kepuasan
pada Pelayanan Publik, Kepatuhan Wajib Pajak
1
CHAPTER I
INTRODUCTION
1.1 Background of the Study
In the process of development for the welfare of the people in Indonesia, the
government requires funds to actualize. One of the state revenue to finance the
development process is tax. Tax is a compulsory contribution to the state which is
payable by any individual or entity that is enforced based on the law, without any
direct benefit in returnand is used for the maximum welfare of the people (Law
number 28 No. 2007 of General Provisions and Tax procedures). Taxes are one of
the largest source of income to finance the needs of the nation that being collected
coercively. Within APBN 2017 the government has a target for state revenue in
the amount of Rp1.750,3 trillion which 85,6% (1.498,9 trilion) from tax revenue,
14,3% (250 trillion) from PNBP (Non-Tax Revenue) and 0,1% (1,4 trillion) is
from grant as shown at the Figure 1.1 (www.kemenkeu.go.id). In 2017, DGT
(Directorate General of Taxes) reach more than reach 70 percent of the tax
revenue target that is equal to 1.283,57 trillion (www.pajak.go.id). Hence, to
increase taxes the government should generate an optimal strategy. The
government expected to raise the target of tax revenue. To boost the tax revenue
target, government should have a reliable strategy.
2
However, the implementation of the taxation is far from optimal because there
are many taxpayers that less comply of taxes. Since 2015, taxpayers registered in
the annual report of Directorate General of Taxes (DGT) hits 33.336.122
taxpayers, and the compliance ratio of annual tax return 60,42% in 2015, 63,15%
in 2016, increase 2,73% (www.pajak.go.id). According to Sri Mulyani (2017)
“Indonesia's tax ratio was at 11%, this ratio is the lowest ratio available in the
world. In order to increase the tax ratio, it requires compliance and people
awareness about taxes to advance the state of Indonesia. If taxpayers comply to
pay taxes, state revenues will increase”. The tax collection system carried out by
the government is official assessment system, self assessment system, and
witholding system. In general, taxes that collected directly or indirectly will be
returned to a people in Indonesia for constructing infrastructure, services, health,
and education.
However, people awareness in paying tax regularly and correctly still not
enough. It can be measured by the number of taxpayers that not comply of taxes
or taxpayers that avoiding the tax. Therefore, taxpayer understanding is very
important to increase the awareness of taxpayer in paying taxes. Level of taxpayer
understanding need to be discussed because it is one of the potential factor for
government to increase tax revenue (Mutia, 2008).
Besides that, taxpayer’s understanding also has influence in term of
compliance. Taxpayer which not understand about tax laws are clearly become
taxpayer who not comply. It is clear that the more understand taxpayer about the
3
tax laws, the more understand sanctions that will be accepted by the taxpayer if
they ignore their tax obligations (Hardiningsih, 2011). Syahril (2005) has found
level of taxpayer understanding has a positive and significant impact towards
compliance.
Beside from the issue of taxpayer understanding, the public service is one of
the factors influencing the compliance of the taxpayers. Satisfaction on public
service is important to increase tax compliance, public services such as state
infrastructure, health, education, security that built by the government from the
revenue of the state. Satisfaction with public service has a strong positive effect
on willingness to comply (Bergman, 2002). In order to increase taxpayer
satisfaction on public service, government must also have a program, to ease
taxpayers in term of doing his commitment to pay the taxes. Hence, it can meet
the target of tax revenue. Along with the technological development, Information
technology also facilitates taxpayer to pay their obligations. In realizing
modernization of tax in reporting the tax, Directorate General of Taxes launch e-
filing as supported by regulation number PER-41/PJ/2015 about safety and
comfort of using online tax services. Tax e-filing is one of the government
services that aims to provide effectiveness and easiness when filling and
submitting tax return (SPT) via online or website. Other than that, before DGT (
Directorate General of Taxes) issues e-filing, in 2017 taxpayer submit their tax
return (SPT) manually or use Dropbox which result in long queue at the tax office
which cause both parties to feel ineffective, taxpayer and tax officer. Furthermore,
4
the documents that pilled up and eventually disappear or not recorded because the
data is not valid. With the existence of e-filing eliminates all the problem, but it
still exist the deficiency of e-filing like an old taxpayer not able to use the internet
and prefer to submit the tax return manually. The other deficiency of e-filing is
for internal (tax officer) sometimes the website error or down. (Nurhidayah, 2015)
has found the implementation of E-filing has a positive and significant impact
towards compliance. Although various policies have been carried out by the
government in managing the taxation sector, the taxes in its collection system still
experiencing various obstacles and barriers derived mainly from the taxpayers
themselves (Sani & Habibie, 2017).
According to the problem above the researcher interest to analyze about the
effect of e-filing implementation, taxpayer understanding and satisfaction on
public service towards taxpayer compliance. In the form of thesis titled “The
Effect of E-Filing Implementation, Level of Taxpayer Understanding and
Satisfaction On Public Service Towards Taxpayer Compliance”.
1.2 Research Questions
Based on the research background above, this research question will be as follow:
1. Does the implementation of e-filing affect taxpayer compliance?
2. Does taxpayer understanding affect taxpayer compliance?
3. Does Satisfaction on Public Service affect taxpayer compliance?
5
1.3 Research Objective
Based on research question above, the researcher analyzed the impact of
implementation of e-filing, taxpayer understanding, and satisfaction on Public
Service to tax compliance, this research was conducted to :
1. To find out the positive influence of implementation of e-filing and tax
compliance
2. To find out the positive influence of taxpayer understanding and tax
compliance.
3. To find out the positive influence of satisfaction on Public Service and tax
compliance.
1.4 Significance of the research
There are several benefit that can be achieved in this research such as:
1.4.1 Theoretical Benefit
Theoretically, this research may help understand whether the implementation
of e-filing, taxpayer understanding, and satisfaction on public service
influence the tax compliance. This study is expected to provide the
information in fields of taxation and become reference for future researcher
that want to conduct a similar research.
1.4.2 Practical Benefit
Practically, this research is expected to provide assistance to the Directorate
General of Tax (DGT) as a proof and evaluation materials for government in
6
order to give the best service. Besides that, this research provide the
information about the effectiveness of e-filing implementation, level of
taxpayer understanding and satisfaction on Public Service towards tax
compliance.
1.5 Organization of the Study
CHAPTER I INTRODUCTION
This chapter contains the background of the study. The research background explains
the background and phenomenon about the effect of e-filing implementation,
taxpayer understanding and satisfaction on public service towards taxpayer
compliance. After the background is being developed, further discussed is about the
formulation of the problem, the research objectives, the significance of research, also
organization of the study.
CHAPTER II LITERATURE OF REVIEW
This chapter contains a relevant theories that will be discussed in this research. The
theory to be discussed in this chapter is the e-filing implementation, level of taxpayer
understanding, and satisfaction on public service. The theory will be discussed based
on the previous studies, and the literature review. Also, this chapter explains the
development of relationship between the variables which is include in the research
hypothesis.
7
CHAPTER III METHODOLOGY
This chapter is the explanation about the method that was used in this research. Also
will be discusses more detail about research design, definitions of operational
variable, population and samples, and how the data obtained from this study. The
most important is on the techniques of data analysis. Researcher uses questionnaire as
the instruments to collect the data. The data obtained through the online survey which
is google docs. Researcher uses Structural Equation Model (SEM) with Partial Least
Square (PLS) approach to test the hypothesis.
CHAPTER IV ANALYSIS OF DATA AND RESULTS
This chapter contains a general description of the respondent demographics that
become the sample in this research. The sample will be analyzed and processed along
with the results and the discussions of this research that has been done using
SmartPLS. To explain the results, this chapter will use measurement analysis (outer
model & inner model), hypothesis testing, and interpretation of the results of research
that has been done.
CHAPTER V CONCLUSIONS AND RECOMMENDATIONS
This chapter contains the conclusions of the results, the implications and suggestions
that concerned with the research. This is also the last chapter that explains the results
briefly regarding the research.
8
CHAPTER II
LITERATURE OF REVIEW
2.1 Taxpayer Compliance
According to (Nurmantu, 2005) tax compliance is a condition where
the taxpayer meets all their tax obligations. Thus, good taxpayers are obedient
taxpayers and fulfill and implement taxation obligations in accordance with
the provisions of tax laws and regulations. (Nurhidayah, 2015) defines
taxpayer compliance as when a taxpayer meets all tax obligations and
exercises his taxation rights, tax obligations include registering, calculating
and paying tax payable and reporting a tax return (SPT). Based on the
regulation of the Minister of Finance RII92/PMK.03/2007 Article Number 28
year 2007 (http://www.sjdih.depkeu.go.id), a taxpayer with certain criteria
hereinafter referred to as a comply taxpayer is a taxpayer who meets the
following requirements:
1. On time when submitting tax return (SPT)
a. Delivering the Annual tax return in the last 3 (three)
years
b. In the final year of reporting the late of monthly SPT
not more than 3 (three) tax periods for each type of
taxes and consecutively
9
c. the late monthly SPT reported not exceeding the time
limit from the report next monthly SPT
2. Has no tax payable for all types of taxes as of 31 December of
the year preceding the stipulation as a compliant taxpayer
a. Unless you have permission to repay or delay the
payment of taxes
b. Excludes tax payable that has not exceeded the deadline
for repayment.
3. The financial statements audited by a Public Accountant or a
government financial Audit Board of Indonesia(BPK) with
unqualified opinion for 3 (three) consecutive years shall be
a. Arranged in long form report
b. Present a reconciliation of commercial and fiscal
income statement and loss to a Taxpayer who is
required to submit an Annual Tax Return
4. Never been convicted for committing criminal offenses in the
field of taxation based on court decisions that have had
permanent legal force in the last 5 (five) years.
10
2.2 E-Filing Implementation
E-Filing can be defined as an electronic service of tax return (SPT) for
both Individual taxpayer and agency (company, organization) to Directorate
General of Taxes through an Application Service Provider (ASP) by utilizing
online internet communication line and real time, so taxpayer does not have to
print all report forms and wait for receipt manually (Kirana, 2010). The
Directorate General of Taxes offers to provide excellent service to the
taxpayer and make innovations on the service. One of the innovations
undertaken by the Directorate General of Taxes is by administering the
reporting administration of sector. The Directorate General of Taxes
establishes a simpler system called E-Filing, The Taxpayer can report their
SPT 24 hours for 7 days, which mean taxpayer can report their SPT even on
holiday (Agustiningsih, 2016).
With the implementation of E-Filing system, e-filing system is
expected to facilitate and speed up the taxpayer in the delivery of tax returns
because Taxpayers do not need to come to the Tax Office for data
transmission SPT, with ease and simpler process in tax administration is
expected to increase in taxpayer compliance (Nurhidayah, 2015). With the
presence of e-filing may reduce the costs incurred from the use of paper
(paperless) and also E-Filing system is very useful for taxpayer who want to
report taxes for busy reason.
11
According to (Abdurrohman, Domai, & Shobaruddin, 2015) E-Filing
can eliminate the factors that affect the level of taxpayer compliance in
carrying out its tax obligations. An old taxpayers are not able to fill the e-
filing because they prefer to report SPT manually in the tax office, this is due
to lack of understanding about internet. E-filing system also reduce the direct
interaction between taxpayer and tax officer, so the potential of corruption,
collusion and nepotism can be prevented, and reduce the tax evasion.
2.3 Level of Taxpayer Understanding
The level of understanding can be define as an intensive process of
knowledge enhancement by an individual and how far he or she understands a
problem that want to be known (Mutia, 2008). Level of taxpayer
understanding need to be discuss since it become one of the potential factor
for government to improve the taxpayer compliance. According to (Syahril,
2005) The level understanding of taxpayer on tax regulations affect the
compliance of taxpayer in paying taxes, the higher level of knowledge and
understanding of taxpayer to the tax laws, the higher the possibility of
taxpayer to comply with the regulation. Taxpayer understanding of taxation
regulations is the way taxpayers in understanding about the existing tax
regulation instead, taxpayer which not understand the tax regulations are
clearly likely to become disobedient taxpayers (Lovihan, 2012) .
12
2.4 Satisfaction on Public Service
Increasing quality of public service will increase satisfaction with the
public sector which in turn ultimately will lead to increased trust in
government (Van de Walle & Bouckaert, 2003). Public satisfaction can be
define as a very important factor and determine the success of a business
entity because the citizen is the consumer of the products it produces.
Products produced by Directorate General of Taxes are like Infrastructure,
security, health, education etc. Therefore, the business entity must be able to
meet the needs and desires of the citizen so as to achieve the satisfaction of
the citizen and further in the future the loyalty of the citizen can be achieved
(Mote, 2008). Means, if the public service was meet the citizen needs and
desire, the citizen will trust the government it will generate the loyalty to
government and indirectly the citizen will comply.
2.5 Hypothesis Development
The influence of E-filing implementation towards Compliance
E-Filing is the topic that interesting for the researcher to be discuss,
since implementation of the tax is far away from optimal because there are
many taxpayers which not dutiful. The implementation of E-filing system, it
is expected to provide comfort and convenience for taxpayer in preparing and
13
submitting tax return (SPT) because it can be sent anytime and anywhere so
as to minimize the cost and time used by taxpayer to calculate, filling and
submission of tax return (SPT) (Nurhidayah, 2015). According to
(Nurhidayah, 2015) with the implementation of E-filing system is expected to
provide comfort and satisfaction to the taxpayer so it can increase taxpayer
compliance. Therefore, E-filing has positive effect to increasing the taxpayer
compliance. So, the better implementation of e-filing then, taxpayer
compliance will increase.
H1: Implementation of E-filing significantly influences the taxpayer
compliance.
The influence of taxpayer understanding on Compliance
(Syahril, 2005) stated that without basic knowledge and understanding
of taxes, the taxpayer will not respond to the country needs and development
derived from the provision of the tax laws. Taxpayer understanding about
taxation in the form of tax information and tax laws will increase the
awareness of taxpayers in paying tax obligations (Ardi, Trimurti, & Suhendro,
2016). Therefore, the taxpayer should understand the importance of taxation
regarding infrastucture and state needs to increase the awareness of taxpayer
in paying tax obligations which leads to be a compliance taxpayer as stated in
the regulation of the Minister of Finance RII92/PMK.03/2007 December 28,
14
2007. The higher the level of taxpayer understanding then, the level of
taxpayer compliance in meeting their obligations will also be higher (Syahril,
2005). According to (Syahril, 2005) the higher the level of knowledge and
understanding of taxpayers against taxation regulations, the less possibility
taxpayers to violate the regulation, thereby increasing the level of taxpayer
compliance.
H2: Level of well educated taxpayer has a positive effect to the
taxpayer compliance
The infuence of Satisfaction on Public Service towards Tax Compliance
Satisfaction with public service has a strong positive effect on
willingness to comply (Bergman, 2002). Thus, the taxpayer satisfied with the
public service will certainly have an effect on taxpayer compliance, it means
if the taxpayer is not satisfied with the public service it will affect the
taxpayers who are less comply. If taxpayers satisfied with public services
then, they will comply. The effects of satisfaction with social service and tax
compliance would be best examined with a longitudinal panel study of
taxpayers such data is unfortunately unavailable (Bergman, 2002). The
development of quality of public service delivery will increase satisfaction
with the public sector, in the end will lead to increased trust in government
(Van De Walle & Bouckaert, 2003). if the public service was meet the citizen
15
needs and desired, the citizen will trust the government it will generate the
loyalty to government and indirectly the citizen will comply. Therefore, this
research is expected to find out the positive relationship between Satisfaction
on public service toward taxpayer compliance.
H3: Satisfaction on Public Service has a positive effect on taxpayer
compliance
2.6 Research Model
Figure 2.1. Research Model
e-Filing Implementation
(Independent Variable)
Tax Compliance
(Dependent Variable)
Satisfaction on Public Service
(Independent Variable)
Level Of Taxpayer Understanding
(Independent Variable)
H2
16
CHAPTER III
RESEARCH METHODOLOGY
3.1 Sampling and Procedure
This research was released by purposiveness sampling technique. Purposive
sampling is one of the sampling techniques that is often used in research. Purposive
sampling using intentional sampling technique. Means that the researcher should
determine their own samples that have done taken because there are certain
considerations. The purposive sampling technique, also called judgment sampling, is
the deliberate choice of an informant due to the qualities the informant possesses
(Tongco, 2007). According to (Sekaran & Bougie, 2013) Purposive sampling is
confined to specific types of people who can provide the desired information, either
since they conform to some criteria set by researcher.. The criteria of sampling in this
research are the taxpayer that using e-filing and the population in this study is the
taxpayer that using e-filing who lives in Bekasi. According to Hair, B. B, (2010) in
order to know how much the population of sample it required 5 respondents to fill out
the question. Thus, since this research is using 35 items of questioner, the minimal
sample must be use is 5 x 35 = 175 samples.
17
3.2 Research Instrument
Researcher used Primary data in this research. Primary data is data or
information that obtained first-hand by the researcher on the variables of interest for
the specific purpose of the study (Sekaran & Bougie, 2013). In this study the
researcher using quantitative research method. According to (Musianto, 2002)
Quantitative research is the approach in the proposed research, process, hypothesis,
down to the field, data analysis and data conclusions up to writing using measurement
aspects, calculations, formulas and numerical data certainty. The measurement aspect
in this research is using questionnaire. Questionnaire is preformulated written set of
question that should be filled out by respondents and recorded their answers (Sekaran
& Bougie, 2013). Questionnaire was constructed wherein the people were asked to
rank the importance of each benefit derived from conservation (Tongco, 2007).
This study is using an electronically questionnaire to ease the researcher of the
distribution of questionnaires, which distributed through LinkedIn to respondent and
arrange to a specific target to avoid the bias. The first part of questionnaire is about
respondent demographic question that asked about Gender and Age using multiple
choices. The second part is about questionnaire for each variable that using a likert
scales to measure all items of questionnaire. Likert scale is designed to examine how
strongly subjects agree or disagree with statements on a five point scale : 1 = Strongly
disagree, 2 = Disagree, 3 = Neither agree nor disagree, 4 = Agree, 5 = Strongly Agree
(Sekaran & Bougie, 2013).
18
3.3 Variable Measurement
3.3.1 Independent Variable
In this study, there several variables in Independent Variable,
which are E-Filing Implementation, Level of taxpayer understanding,
Satisfaction on Public Service. Independent variable is defined as the
factor that influence the dependent variables in either a positive or
negative way (Sekaran & Bougie, 2013). The variable of E-Filing
Implementation, Level of taxpayer understanding and Satisfaction on
Public Service are measured by using likert scales. Questionnaire of E-
filing Implementation adapted from (Nurhidayah, 2015) by using 5
items of likert scales which is 1 = Strongly disagree, 2 = Disagree, 3 =
Neither Agree nor Disagree, 4 = Agree, 5 = Strongly Agree. The
questionnaire Level of taxpayer understanding adapted from (Syahril,
2005) by using 5 items of likert scales which is 1 = Strongly Not
Understand , 2 = Not Understand, 3 = Neither Not Understand nor
Understand, 4 = Understand, 5 = Strongly Understand. The
questionnaire of Satisfaction on public service is adapted from
(Kampen, Bouckaert, & Van de walle, 2006) by using 5 items of likert
scales which is 1 = Strongly Dissatisfied , 2 = Dissatisfied, 3 = Neither
Dissatisfied nor Satisfied, 4 = Satisfied, 5 = Strongly Satisfied.
19
3.3.2 Dependent Variable
According to (Sekaran & Bougie, 2013) Dependent Variable
can be defined as the variable of primary interest. The main variable
that lends itself for investigation as a viable factors and finding what
variable influence it. In this study, the researcher used taxpayer
compliance as a dependent variable. To measure the dependent
variable used 8 items of questionnaire with using likert scale as
follows 1 = Strongly disagree, 2 = Disagree, 3 = Neither Agree nor
Disagree, 4 = Agree, 5 = Strongly Agree. Those 8 items of
questionnaire was adapted from (Sani & Habibie, 2017) .
3.4 Statistical Analysis
In this study, used statistical test tools in testing the significance and
validity between construct of hypothesis in this study, This research uses
variance based structural equation instrument or better known as Partial Least
Square (PLS) in order to test the significance relationship between construct
of hypothesis the researcher using WarpPLS 3.0 software. The data were
analyzed by using PLS-SEM because it does not require a large number of
sample and can test complex research and be able to analyze variables that
cannot be measured diretly by taking into account the error in measurement
(Ratmono & Sholihin 2013).
20
CHAPTER IV
DATA ANALYSIS AND INTERPRETATION OF RESULTS
4.1 Data Description
The questionnaires were distributed through Google Form. According to
(Sekaran & Bougie, 2013) the return rates of electronic questionnaires are typically
low. To prevent the disadvantages of electronic questionnaire, the researcher
distribute 300 items of questionnaire and 214 were completely filled out. The
questionnaire were distributed to respondents in May 2018 to the individual taxpayers
who have used e-filing to submitting the tax return in Indonesia or taxpayers who just
sign up and request to get E-Fin numbers. Researcher obtained the demographic
characteristics of the respondents as follows:
Table 4.1 Respondents Characteristic by Gender
Gender Frequency Percentage (%)
Male
Female
99
115
46.3%
53.7%
Total 214
100%
Source: Adjusted by the researcher, 2018
Samples used in this study are 214 respondents. On Table 4.1 consist of 214
respodents, the female respondents is more dominant with the percentage of 53.7%
comparred with male respondents with the percentage of 43.5%.
21
Table 4.2 Respondents Characteristic by Age
Age Frequency Percentage (%)
<20
21-30
31-40
41-50
50>
11
92
67
35
10
5.1%
43.0%
31.3%
16.4%
4.7%
Total 214
100%
Source: adjusted by the researcher,2018
In term of percentage of ages of the respondents who submitted the questionnaire, the
highest reponses were from 21-30 years old (43.0%), 31-40 years old (31.3%), 41-50
years old were (16.4%), and the respondent were aged less than 20 years old is 5.1%,
and the lowest respondent is from 50 years old is (4.7%).
4.2 Analysis of the Measurement Model (Outer Model)
4.2.1 Convergent Validity Test
The convergent validity of these measures, which is assessed in terms
of their correlation with the related criteria, is established by the correlations
shown in Table 4.3 All of the convergent validity correlations are statistically
significant at the 0.01 level. In the provision, the value of P must be <0,05 or
significant. The loading of the indicators should be >0.70. This is because the
latent variable must be able to explain the variance of each indicator at least
by 50%. As shown the table 4.3 there is the loading below 0.70. There are
22
several ways to do when the value of loading does not match the expected
criteria. The first is to remove the indicator below loading <0.40 and the
indicator with loading 0.40 to 0.70, should be considered to be maintained by
analyzing its influence on Average Variance Extracted (AVE) and Composite
Reliability (Ratmono & Sholihin 2013). The researcher has remove 9 items of
questions that the indicator loading between 0.40 to 0.60 to fulfill the
requirement of Average Variance Extracted (AVE).
Table 4.3 Convergent Validity Test
Variable Construct Variable Combined Loading P-Value
Implementation of E-Filing
E1 (0.701) <0.001
E2 (0.692) <0.001
E3 (0.694) <0.001
E4 (0.701) <0.001
E5 (0.685) <0.001
E6 (0.733) <0.001
E7 (0.651) <0.001
E8 (0.644) <0.001
Level Of Taxpayer Understanding
LOTU1 (0.672) <0.001
LOTU2 (0.663) <0.001
LOTU3 (0.711) <0.001
LOTU4 (0.757) <0.001
LOTU5 (0.763) <0.001
LOTU6 (0.780) <0.001
LOTU7 (0.711) <0.001
Satisfaction On Public Service
SOPS1 (0.900) <0.001
SOPS2 (0.881) <0.001
SOPS3 (0.871) <0.001
SOPS4 (0.845) <0.001
Taxpayer compliance TC1 (0.738) <0.001
23
TC2 (0.769) <0.001
TC3 (0.708) <0.001
TC4 (0.737) <0.001
TC5 (0.733) <0.001
TC6 (0.717) <0.001
TC7 (0.714) <0.001
Source: adjusted by the researcher, 2018
The Table 4.3 shows that all of the construct variable is related and meet the
criteria of convergent reliability as a results of the average value of each variable
are >0.50. In the provision, The AVE limit value must be >0.50 and the value of
Composite reliability must be >0.70. In table 4.4 shown that all the variables
already meet the criteria.
Table 4.4 Ave and Composite Reliability
Source: adjusted by the researcher, 2018
Variable Construct Composite Reliability
AVE
Implementation Of E-Filing 0.891 0.507
Level Of Taxpayer Understanding
0.888 0.532
Satisfaction Of Public Service 0.928 0.764
Taxpayer compliance 0.890 0.537
24
4.2.2 Discriminant Validity Test
According to Hair (2010), in examining the Discriminant validity
value of cross loading should be higher than the correlation between latent
variables in the same column.
Table 4.5 Cross Loading
E-Filing
Level of Taxpayer Understandin
Satisfaction On Public Service
Taxpayer compliance
E1 -0.717 0.114 -0.07 0.153
E2 -0.748 -0.142 -0.02 0.02
E3 -0.73 -0.031 0.147 -0.135
E4 -0.725 -0.056 0.17 -0.058
E5 -0.71 -0.053 -0.139 -0.041
E6 -0.762 0.05 0.03 -0.122
E7 -0.671 0.065 0.146 -0.006
E8 -0.625 0.069 -0.3 0.226
LOTU1 0.063 -0.652 -0.081 0.316
LOTU2 0.062 -0.669 -0.203 -0.027
LOTU3 -0.122 -0.727 0.055 -0.142
LOTU4 -0.046 -0.758 0.116 0.032
LOTU5 -0.056 -0.768 -0.053 0.088
LOTU6 0.117 -0.778 0.042 -0.04
LOTU7 -0.01 -0.744 0.092 -0.197
SOPS1 -0.013 0.037 -0.9 0
SOPS2 -0.034 0.061 -0.881 -0.052
SOPS3 -0.01 0.064 -0.871 0.039
SOPS4 0.06 -0.169 -0.845 0.014
TC1 -0.134 -0.056 0.025 -0.739
TC2 -0.015 -0.032 -0.095 -0.778
TC3 0.145 -0.036 -0.112 -0.723
TC4 0.013 -0.079 -0.034 -0.741
TC5 0.119 0.04 0.057 -0.729
25
TC6 -0.012 0.133 0.095 -0.709
TC7 -0.114 0.039 0.075 -0.709
Source: adjusted by the researcher, 2018
4.2.3 Reliability Test
According to Sekaran and Bougie (2013) The reliability was
established by testing for both consistency and stability. Consistency indicates
how well the items measure concept hang together as a set. Cronbach’s alpha
is a reliability coefficient indicates how well the items. The composite
reliability and cronbach’s alpha value must be >0.70. As shown in table 4.6
the composite reliability and the cronbach’ alpha value already met the
criteria.
Table 4.6 Reliability Test
E-Filing
Level Of Taxpayer Understanding
Satisfaction On Public Service
Taxpayer compliance
Composite Reliability Coefficients
0.891 0.888 0.928 0.890
Cronbach's Alpha 0.860 0.852 0.897 0.856
Source: Adjusted by the researcher, 2018
26
4.3 Structural Model Analysis (Inner Model)
4.3.1 Determinant Coefficient Test (R-Squared)
The Purpose of determinant coefficient (R-Squared) is to know how
accurate the model of research explains the variation of dependent variable.
Table 4.7 Determinant Coefficient Test
Taxpayer compliance
R-Squared 0.552
Source: adjusted by the researcher, 2018
The table above shows that the R-squared for Taxpayer compliance is
0.552. 55.2% The independent variable explains the dependent variable
(Taxpayer compliance).
4.3.3 Effect Size
The purpose of effect size is to measure the contribution between
predictor latent variable and the criterion latent variable. To measure how
much the independent variable affects the dependent variable. In the
provision, the effect size differentiated into three categories which are weak
(0.02), Moderate (0.15) and Strong (0.35)
27
Table 4.9 Effect Size
E-Filing Level Of Taxpayer Understanding
Satisfaction on public service
Taxpayer compliance
E-Filing
Level Of Taxpayer Understanding
Satisfaction on public service
Taxpayer compliance 0.161 0.373 0.017
Source: Adjusted by the researcher, 2018
Table 4.9, the effect size of E-Filing variable towards taxpayer
compliance variable is 0.161, the effect size of the level of taxpayer
understanding variable towards taxpayer compliance is 0.373, and the
satisfaction on public service to taxpayer compliance is 0.017.
4.4 Hypothesis Test
The relationships between among variable (Independent and
Dependent variable) can be defined in Figure 4.1
Implementation of
E-Filing
(R)8i
Level Of Taxpayer
Understanding
(R)7i
Satisfaction On
Public Service
(R)4i
Taxpayer
compliance
(R)7i
β=0.55
(P<.01)
28
Figure 4.1
As illustrated in Figure 4.1, the purpose of hypothesis testing is to
collect the evidence of the data in order to determine the decision we will
accept or reject the truth of the assumption we made in the hypothesis. Two of
the Independent variables in this research are significant, while one of the
Independent variable is not significant because it more than 0.05. In the
Hypothesis 1 the researcher expected to find positive influence between
Implementation of e-filing and taxpayer compliance and the result of the
Hypothesis 1 is supported because the Figure 4.1 shows that the value of β =
0.28 is positive with the significantly of (P<0.01).
In the hypothesis 2 the researcher has positive influence of Level of
taxpayer understanding on taxpayer compliance and with β = 0.55 is positive
with the significantly of (P<0.01).
In the third hypotheses the researcher has not meet the expected results
because the researcher expected to find positive influence between satisfaction
on public service and taxpayer compliance and the result of the Hypothesis 3
is not supported because the Figure 4.1 shows that the value of β = 0.6 is
positive with the significantly of (P=0.20). It means that the satisfaction on
public service has weak positive effect towards the taxpayer compliance, but
not significant.
29
4.5 Discussion
Based on the data analysis result that the researcher measured above,
Hypothesis 1 was supported because the result shown that the E-filing
variable has a positive influence to taxpayer compliance. Based on the result
of hypothesis test, consistent with the research that conducted by
(Nurhidayah, 2015), which indicates that the implementation of E-filing
positively influence to the taxpayer compliance, the better e-filing
implementation then, the taxpayer compliance will increase.
Based on the results of hypothesis test, Hypothesis 2 was supported
because the results shows that the Level of taxpayer understanding variable
has a positive influence to the taxpayer compliance. Based on the result of
hypothesis test, consistent with the research that conducted by (Syahril, 2005),
which indicates the level of taxpayer understanding positively influence to the
taxpayer compliance, the higher Level of taxpayer understanding then, the
taxpayer compliance will increase.
Based on the results of Hypothesis test the Hypothesis 3 was not
supported because the result shown the variable satisfaction on public service
not significant to the taxpayer compliance. Based on the results of hypothesis
test, the variable of satisfaction on public service has a strong positive effect
on willingness to comply (Bergman, 2002). But the researcher found that the
30
satisfaction on public service it is not significant and has a weak positive
effect towards compliance.
31
CHAPTER V
CONCLUSIONS, LIMITATION AND RECOMMENDATION
5.1 Conclusion
This research aims to analyze the relationship between E-filing
implementation, level of taxpayer understanding, satisfaction on public
service towards taxpayer compliance. Data collection method in this research
is using electronic questionnaire spreaded via LinkedIn, sample in this
research are the taxpayer that using E-Filing or recently signed-up to propose
the E-Fin number to be used for log in the E-Filing system. As many as 214
questionnaires are submitted using 35 items of questions. This research has
three hypothesis that was tested, and using application which is WarpPLS 3.0
program.
The results of hypothesis test shows that one of the variables is not
significant. The results of direct effect test between satisfaction on public
service towards taxpayer compliance with value of β = 0.6, (P=0.20) which is
not significant, the researcher realized that altough the taxpayer
satisfied/dissatisfied with the public service it has weak positive effect. Hence,
whether taxpayer satisfied/dissatisfied they will still pay the taxes as forced by
the laws, the implementation of e-filing towards taxpayer compliance has
significantly influenced taxpayer compliance with value β = 0.28, (P<0.01). It
means the better e-filing implementation then, the taxpayer compliance will
32
increase. The level of taxpayer understanding also significantly influenced
taxpayer compliance with value β = 0.55, (P<0.01) the higher level of
taxpayer understanding then, the taxpayer compliance will increase.
5.2 Limitation and Recommendation
5.2.1 Limitation
The limitation in this study is because lack of researcher who study
about the variable satisfaction on public service. The effects of satisfaction
with social service and tax compliance would be best examined with a
longitudinal panel study of taxpayers such data is unfortunately unavailable
(Bergman, 2002).
5.2.2 Recommendation
1. Future Researcher
This research discuss about e-filing implementation, level of
taxpayer understanding, satisfaction on public service towards
taxpayer compliance. Future researcher is expected to examine about
tax sanctions because the variable in this study which is satisfaction on
public service is not significant, although the taxpayer satisfied or
dissatisfied they will remain to pay the taxes as forced by the laws.
The researcher recommend for future researcher to examine about tax
33
sanctions because if DGT ( Directorate General of Taxes ) have a strict
tax sanctions to generate obedient taxpayer will impact to taxpayer
compliance.
2. Government
In order to improve tax compliance in Indonesia, the researcher
suggested for DGT ( Directorate General of Taxes ) should have strict
tax sanction for those of taxpayers in order to increase the tax
compliance. Carrying out socialization about taxation so that the
Indonesian citizen know the importance of tax, and keep improving
the administrative system based on electronic system.
34
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37
APPENDICES
Appendix 1. Questionnaire
Scale Item 1 2 3 4 5
E-Filing (Nurhidayah, Sari 2015)
E1
With the implementation of e-filing system, I can
reporting taxes anytime when I have spare time.
E2
With the implementation of e-filing systems, I can
submit SPT wherever I am from connecting to the
internet.
E3
with the implementation of e-filling system, I can
save the cost to report my taxes
E4
With the implementation of e-filling system, I
don’t need to go to the tax office to report my taxes
E5
With the implementation of e-filling system, it is
ease me to do tax calculation.
E6
With the implementation of e-filling system, my
tax calculation is faster and accurate
E7
With the implementation ofe-filling system,
faciliate me in carrying out tax obligations
E8
The e-filling system is easy to learn for beginners
(users who have never used e-filling)
E9 E-filling system can facilitate me in filling SPT
E10
With the application of e-filling data that I submit
is always complete
E11
There is validation of SPT filling in e-filling
system
E12
The e-filling system is more environmentally
friendly as it minimizes paper usage
E13
With the implementation of e-filling system, I
don’t need to print all attachment forms.
E14
With the implementation of e-filling system, I only
send the parent tuition only
E15
With the implementation of e-filling system,
supplementary documents not necessary to be sent
again unless requested by the Tax Administration.
1 2 3 4 5
Level of taxpayer understanding (Syahril, 2005)
LOTU1 Taxpayers must register to obtain NPWP.
38
LOTU2
The annual tax return (SPT) shall be reported no
later than the end of the third month after the taxable
year ends.
LOTU3
Tax tariff for individual taxpayers
0 - Rp 50.000.000,00 5%
Rp 50.000.000,00 -
Rp 250.000.000,00 15%
Rp 250.000.000,00 - Rp 500.000.000,00 25%
Di atas
Rp 500.000.000,00 30%
LOTU4
The Director General shall issue a zero tax
assessment letter if the amount of tax paid is equal to
the amount of tax payable or no tax credit or no tax
payment
LOTU5
The Director General of Taxes may issue a tax bill
if there is a lack of tax payment due to mis-writing or
miscalculation
LOTU6
SSP is a letter used by the taxpayer determines the
tax payable, penalties and administrative sanctions
on the state cash
LOTU7
Non taxable revenue
- Rp 54.000.000 for individual taxpayer
- Rp 4.500.000 additional for married taxpayers
- Rp 54.000.000 additional for taxpayer that his wife
receive or earn income combined with their income
- Rp 4.500.000 additional for each family member
who is in the family in straight line and foster child
who become dependents by taxpayer, at most 3
people.
LOTU8
If I understand the tax regulation will be very easy
in carrying out tax obligations.
1 2 3 4 5
Satisfaction on public service (Boukaert et al. 2006)
SOPS1
To what extend are you satisfied with the service
delivery of government?
SOPS2 To what extend do you trust government?
SOPS3
To what extend are you satisfied with the policy
with respect to government?
SOPS4
To what extend are you satisfied with public
service delivery in general?
1 2 3 4 5
Taxpayer Compliance (Ahmad Sanil & Azwansyah
Habibie 2015)
39
TC1
Tax payer who has an income is required to obtain
NPWP
TC2
Tax payer must have a tax ID that is used as the
identity of the tax payer
TC3
Tax payer must pay his own annual tax return
directly to the Tax Office
TC4
Tax payer should correctly fill out all parts of the
Annual Tax return form
TC5
Tax payer must pay tax in accordance with the
provisions of taxation
TC6 Tax payer must pay the tax payable on time
TC7
Tax payer must pay tax according to the tax
arrears
TC8
Tax payer must pay the tax arrears in the event of
having arrears
Figure 1.1
40
Table 4.1 Respondents Characteristic by Gender
Gender Frequency Percentage (%)
Male
Female
99
115
46.3%
53.7%
Total 214
100%
Source: Adjusted by the researcher, 2018
Table 4.2 Respondents Characteristic by Age
Age Frequency Percentage (%)
<20
21-30
31-40
41-50
50>
11
92
67
35
10
5.1%
43.0%
31.3%
16.4%
4.7%
Total 214
100%
Source: adjusted by the researcher,2018
Table 4.3 Convergent Validity Test
Variable Construct Variable Combined Loading P-Value
Implementation of E-Filing
E1 (0.701) <0.001
E2 (0.692) <0.001
E3 (0.694) <0.001
E4 (0.701) <0.001
E5 (0.685) <0.001
E6 (0.733) <0.001
E7 (0.651) <0.001
E8 (0.644) <0.001
Level Of Taxpayer Understanding
LOTU1 (0.672) <0.001
LOTU2 (0.663) <0.001
41
LOTU3 (0.711) <0.001
LOTU4 (0.757) <0.001
LOTU5 (0.763) <0.001
LOTU6 (0.780) <0.001
LOTU7 (0.711) <0.001
Satisfaction On Public Service
SOPS1 (0.900) <0.001
SOPS2 (0.881) <0.001
SOPS3 (0.871) <0.001
SOPS4 (0.845) <0.001
Taxpayer compliance
TC1 (0.738) <0.001
TC2 (0.769) <0.001
TC3 (0.708) <0.001
TC4 (0.737) <0.001
TC5 (0.733) <0.001
TC6 (0.717) <0.001
TC7 (0.714) <0.001
Source: adjusted by the researcher, 2018
Table 4.4 Ave and Composite Reliability
Source: adjusted by the researcher, 2018
Variable Construct Composite Reliability
AVE
Implementation Of E-Filing 0.891 0.507
Level Of Taxpayer Understanding
0.888 0.532
Satisfaction Of Public Service 0.928 0.764
Taxpayer compliance 0.890 0.537
42
Table 4.5 Cross Loading
E-Filing
Level of Taxpayer Understandin
Satisfaction On Public Service
Taxpayer compliance
E1 -0.717 0.114 -0.07 0.153
E2 -0.748 -0.142 -0.02 0.02
E3 -0.73 -0.031 0.147 -0.135
E4 -0.725 -0.056 0.17 -0.058
E5 -0.71 -0.053 -0.139 -0.041
E6 -0.762 0.05 0.03 -0.122
E7 -0.671 0.065 0.146 -0.006
E8 -0.625 0.069 -0.3 0.226
LOTU1 0.063 -0.652 -0.081 0.316
LOTU2 0.062 -0.669 -0.203 -0.027
LOTU3 -0.122 -0.727 0.055 -0.142
LOTU4 -0.046 -0.758 0.116 0.032
LOTU5 -0.056 -0.768 -0.053 0.088
LOTU6 0.117 -0.778 0.042 -0.04
LOTU7 -0.01 -0.744 0.092 -0.197
SOPS1 -0.013 0.037 -0.9 0
SOPS2 -0.034 0.061 -0.881 -0.052
SOPS3 -0.01 0.064 -0.871 0.039
SOPS4 0.06 -0.169 -0.845 0.014
TC1 -0.134 -0.056 0.025 -0.739
TC2 -0.015 -0.032 -0.095 -0.778
TC3 0.145 -0.036 -0.112 -0.723
TC4 0.013 -0.079 -0.034 -0.741
TC5 0.119 0.04 0.057 -0.729
TC6 -0.012 0.133 0.095 -0.709
TC7 -0.114 0.039 0.075 -0.709
Source: adjusted by the researcher, 2018
43
Table 4.6 Reliability Test
E-Filing
Level Of Taxpayer Understanding
Satisfaction On Public Service
Taxpayer compliance
Composite Reliability Coefficients
0.891 0.888 0.928 0.890
Cronbach's Alpha 0.860 0.852 0.897 0.856
Source: Adjusted by the researcher, 2018
Table 4.7 Determinant Coefficient Test
Taxpayer compliance
R-Squared 0.552
Source: adjusted by the researcher, 2018
Table 4.9 Effect Size
E-Filing Level Of Taxpayer Understanding
Satisfaction on public service
Taxpayer compliance
E-Filing
Level Of Taxpayer Understanding
Satisfaction on public service
Taxpayer compliance 0.161 0.373 0.017
Source: Adjusted by the researcher, 2018
44
Figure 4.1