Rifani Akbar Sulbahri, Gumulya Sonny Marcel Kusuma

PENGARUH PENERAPAN E-FILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN SOSIALISASI PERPAJAKAN SEBAGAI VARIABEL MODERASI

Introduction

Pengaruh penerapan e-filling dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi dengan sosialisasi perpajakan sebagai variabel moderasi. Teliti pengaruh e-filing dan sanksi pajak pada kepatuhan wajib pajak orang pribadi, dimoderasi sosialisasi pajak. Sanksi & sosialisasi berpengaruh signifikan, e-filing tidak.

Abstract

The objective of the research was to examines the influence of implementation of e-filling and tax sanctions on the individual taxplayer compliance with taxation socialization as a moderating variable. This research using primary data uses convenience sampling technique to select the respondent . Data were collected through a survey on 100 respondents individual taxplayer at KKP  Ilir Timur of Palembang. Structural Equation Model with PLS was applied to analyzed the data. The result of this research indicate significant influence tax sanctions on the individual taxplayer compliance, and taxation socialization as a moderating variable. Futhermore, it was found that there were no significant influence implementation of e-filling on the individual taxplayer compliance. and taxation socialization as a moderating variable Keywords: implementation of E-filling, Tax Sanctions, Taxation Socialization, Individual Taxplayer Compliance

Review

This paper investigates the critical issue of individual taxpayer compliance by examining the influence of e-filing implementation and tax sanctions, with taxation socialization acting as a moderating variable. Using primary data collected from 100 individual taxpayers at KKP Ilir Timur of Palembang through convenience sampling, the study applied Structural Equation Modeling (SEM) with PLS for data analysis. The findings reveal a significant influence of tax sanctions on compliance, with taxation socialization moderating this relationship. Conversely, the implementation of e-filing was not found to have a significant influence on compliance, even with the inclusion of taxation socialization as a moderating variable. This research contributes to understanding the drivers of tax compliance in a specific Indonesian context. The study's strengths lie in its timely and relevant topic, particularly the inclusion of taxation socialization as a moderating factor, which adds a nuanced perspective to the direct effects of e-filing and sanctions. The application of SEM-PLS is appropriate for analyzing complex relationships between multiple variables. However, the methodology presents several limitations. The reliance on convenience sampling with a relatively small sample size of 100 respondents significantly limits the generalizability of the findings beyond the specific KKP and region studied. Such a sample size, while sometimes used, can be restrictive for robust SEM analyses, particularly when complex moderation effects are being tested. Furthermore, while the abstract notes that socialization is a moderating variable, a deeper explanation of how it moderates (e.g., strengthening or weakening relationships) would enhance clarity. To improve the study's impact, future research should consider employing more robust sampling techniques and a larger sample size to enhance the generalizability of the findings. Exploring the specific reasons behind the non-significant influence of e-filing on compliance, perhaps through qualitative methods or by incorporating additional variables (e.g., digital literacy, perceived ease of use), would provide valuable insights. The paper would also benefit from a more detailed discussion of the practical and policy implications of its findings, particularly regarding how tax authorities in Indonesia can leverage these results to improve compliance strategies. Despite the methodological limitations, this research lays important groundwork for further investigation into tax compliance behavior in developing economies.

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