PENGARUH DIGITALISASI SISTEM PEMBAYARAN DAN SANKSI PAJAK TERHADAP KEPATUHAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PADA UNIT PELAYANAN PEMUNGUTAN PAJAK DAERAH KECAMATAN PENJARINGAN KOTA ADMINISTRASI JAKARTA UTARA
DOI:
https://doi.org/10.31334/dw3cgj83Kata Kunci:
Payment System, Digitalization, Tax Compliance, Tax SanctionsAbstrak
Compliance with Rural and Urban Land and Building Tax (PBB-P2) payment remains uneven at the local level. In Penjaringan Subdistrict, North Jakarta, revenue realization against target ranged from 38.21% to 105.63% during 2021–2025. This study examines how taxpayers' perceptions of the digital payment system and of tax sanctions relate to PBB-P2 payment compliance at the Regional Tax Collection Service Unit (UPPPD) of Penjaringan. The study used a quantitative explanatory design. Survey data were collected from 100 PBB-P2 taxpayers selected through [sebutkan teknik] sampling, with sample size determined by the Cochran formula, and analyzed using multiple linear regression. Both the digital payment system (β = 0.530, p < 0.001) and tax sanctions (β = 0.389, p < 0.001) were positively associated with compliance and together explained 73.2% of its variance. Item-level results show that ease of use was rated higher than perceived usefulness, while the deterrent effect of criminal sanctions received the lowest score. These findings suggest that expanding digital payment channels should be accompanied by communicating their concrete benefits to taxpayers and by clearer information on the consequences of non-compliance.
Keywords
Payment System Digitalization, Tax Compliance, Tax Sanctions
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