Shintya Dwi Permata, Thesa Alif Ravelby, Verselly Nisaa

Kepatuhan Pajak di Era Covid-19: Analisis Pengaruh Insentif, Sanksi, Pengetahuan, dan Pelayanan Pajak yang Dimoderasi oleh Sosialisasi Pajak

Introduction

Kepatuhan pajak di era covid-19: analisis pengaruh insentif, sanksi, pengetahuan, dan pelayanan pajak yang dimoderasi oleh sosialisasi pajak. Analisis kepatuhan pajak di era Covid-19 di Bengkulu. Meneliti pengaruh insentif, sanksi, pengetahuan, pelayanan, dan sosialisasi pajak. Hasil bantu strategi komunikasi & edukasi pajak efektif.

Abstract

“The Covid-19 pandemic that hit Indonesia in early 2020 shifted the situation from a health crisis to an economic one, affecting national revenues, particularly from the tax sector. To sustain economic activity, the government issued various tax incentive policies, including Article 21/22/23/25 Income Tax and MSME Final Income Tax incentives, to encourage taxpayer compliance. However, compliance during the pandemic was also influenced by other factors such as tax sanctions, tax knowledge, services, and tax socialization. This study aims to examine the effects of tax incentives, sanctions, knowledge, and services on taxpayer compliance, with tax socialization as a moderating variable. This type of research is quantitative research. the population is taxpayers of Bengkulu province. The sampling technique used is purposive sampling with certain criteria with a sample of 200 respondents. The technique used to analyze the data using the Partial Least Square (PLS) method. The results show that tax incentives and services did not have a positive effect on compliance, while tax sanctions, tax knowledge, and tax socialization had significant positive effects. Moreover, tax socialization strengthened the influence of incentives and sanctions on compliance but did not moderate the effects of knowledge and services. The findings contribute theoretically by expanding understanding of compliance behavior during crises and practically by providing insights for policymakers to design more effective tax communication and education strategies.

Review

The study "Kepatuhan Pajak di Era Covid-19: Analisis Pengaruh Insentif, Sanksi, Pengetahuan, dan Pelayanan Pajak yang Dimoderasi oleh Sosialisasi Pajak" addresses a highly pertinent and timely issue concerning taxpayer compliance during the unprecedented challenges of the Covid-19 pandemic. The research aptly recognizes the shift from a health to an economic crisis and its impact on national revenues, particularly in the tax sector. By investigating the interplay of tax incentives, sanctions, knowledge, and services, with tax socialization acting as a moderating variable, the study sets out a clear and relevant research agenda. The focus on Indonesian taxpayers, specifically in Bengkulu province, provides a valuable localized perspective on a global phenomenon, offering insights into how these factors manifest within a specific national and regional context. Methodologically, the study adopts a quantitative approach, utilizing a sample of 200 taxpayers from Bengkulu province selected via purposive sampling, and employing Partial Least Square (PLS) for data analysis. The findings present a nuanced picture: tax incentives and services were found *not* to have a positive effect on compliance, which is a noteworthy counter-intuitive result in some contexts. Conversely, tax sanctions, tax knowledge, and tax socialization all demonstrated significant positive effects. Furthermore, the moderating role of tax socialization was partially confirmed, strengthening the influence of incentives and sanctions on compliance, but notably failing to moderate the effects of knowledge and services. This differential impact of socialization is a key empirical contribution of the research. The study offers significant theoretical and practical contributions. Theoretically, it expands the understanding of complex compliance behaviors, particularly within the unique socio-economic environment of a crisis period like the Covid-19 pandemic. Practically, the findings provide crucial insights for policymakers. The non-effect of incentives and services, coupled with the strong positive effects of sanctions, knowledge, and socialization, suggests that tax authorities should prioritize robust enforcement, enhanced taxpayer education, and effective communication strategies rather than solely relying on incentives during crises. The confirmed moderating role of socialization underscores its importance in amplifying the impact of other compliance mechanisms, advocating for integrated communication and education campaigns to foster better tax compliance.

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