Pengaruh Penerapan Layanan Pajak Online dan Sosialisasi Peraturan Pajak Online terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Bekasi Utara
(The Influence of the Implementation of Online Tax Services and the Socialization of Online Tax Regulations on Individual Taxpayers Compliance at KPP Pratama Bekasi Utara)
DOI:
https://doi.org/10.31334/transparansi.v8i2.5444Kata Kunci:
Pajak Online; Sosialisasi Pajak; Kepatuhan Wajib Pajak; e-Filling; e-Billing;Abstrak
Penelitian ini menginvestigasi dampak dari penerapan layanan pajak daring (online) dan diseminasi peraturan pajak daring terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Bekasi Utara. Dengan mengadopsi desain penelitian kuantitatif, data dikumpulkan melalui kuesioner yang diberikan kepada 100 responden. Analisis yang digunakan meliputi uji validitas dan reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penerapan layanan pajak daring memiliki pengaruh yang positif dan signifikan secara statistik terhadap kepatuhan wajib pajak. Sebaliknya, diseminasi peraturan pajak daring tidak menunjukkan pengaruh yang signifikan. Meskipun demikian, kedua variabel secara kolektif berkontribusi terhadap kepatuhan wajib pajak, menjelaskan sebesar 43% dari variansi yang ada. Studi ini menekankan pentingnya peningkatan kualitas layanan pajak digital dan menyerukan evaluasi ulang strategi sosialisasi peraturan guna meningkatkan efektivitasnya dalam mendorong kepatuhan pajak.jumlah penyuluh secara porposional dan peningkatan kapasitas petani.
Abstract
This study investigated the impact of online tax service implementation and the dissemination of online tax regulations on individual taxpayer compliance at the North Bekasi Primary Tax Office (KPP Pratama Bekasi Utara). Adopting a quantitative research design, data were gathered through questionnaires administered to 100 respondents. The analysis employed validity and reliability testing, classical assumption testing, and multiple linear regression analysis. The findings indicated that the implementation of online tax services has a positive and statistically significant effect on taxpayer compliance. In contrast, the dissemination of online tax regulations did not exhibit a significant influence. Nevertheless, both variables collectively contributed to taxpayer compliance, accounting for 43% of the variance. The study underscores the importance of enhancing the quality of digital tax services and calls for a reassessment of regulatory socialization strategies to improve their effectiveness in fostering tax compliance.
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