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� 
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INTERNATIONAL JOURNAL OF SOCIAL SERVICE AND
RESEARCH
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Slamet
Wahyudi
Universityas Muhammadiyah
Jakarta, Jakarta, Indonesia
Email: [email protected]
Abstract
This study aims to empirically examine the effect of taxpayer awareness,
tax service services, and tax sanctions on taxpayer compliance with the
practice of a self-assessment system as a mediator during the Covid-19
pandemic. The research design used is quantitative with primary data.
Respondents in this study were 216 employees at the Taman Mega Kuningan Office, South Jakarta, who were individual
taxpayers registered at KPP Pratama Jakarta Setiabudi Empat. Data analysis
was performed using Sequential Equation Modeling (SEM) - Lisrel
8.70 software with a tolerable error rate of 5%. The study results indicated that the direct effect on taxpayer
awareness and tax service services cannot be proven, but the tax sanctions on
taxpayer compliance can be proven. The immediate impact of tax sanctions cannot
be demonstrated. The direct influence on taxpayer awareness and tax service
services on the practice of the self-assessment system can be proven. The
indirect effect of taxpayer awareness tax service services on taxpayer
compliance through the self-assessment system variable can be established. In
contrast, the indirect impact of tax sanctions on taxpayer compliance through
the self-assessment system variable cannot be confirmed.
Keywords: Ttaxpayers Aawareness; Fiscus Sservice; Ttax
Ssanctions; and Ppractice of Sself-Aassessment
Ssystem
Received February 20, 2021, Revised February 30, 2021, Accepted March 10, 2022
Introduction
The Law of the Republic of Indonesia Number 16 of 2009
Article 1 number (1) states that tax is a mandatory contribution to the state
that is owned by an individual or a coercive burden based on the law, with no
direct compensation and is used for state purposes for the greatest prosperity
of the people.
The 2020 State Revenue and Expenditure Budget (APBN) is
estimated to reach Rp 2,233.2 trillion, subsidies Rp 0.5 trillion, non-tax
state revenues Rp 367.0 trillion, tax revenues Rp 1,865.7 trillion (Materi Pelatihan
Pendapatan Pendapatan Daerah & Dinas, 2014).
In 2020.
The Covid-19 pandemic is
one of the most significant
phenomena
affecting various sectors in Indonesia. (Nasution,
Erlina, & Muda, (2020) found that the Covid-19
pandemic impacted the Indonesian economy in tourism, investment, and trade
activities. Based on data from the Statistics Indonesia, Indonesia's gross domestic
product (GDP) recorded a growth declined of to 3.49% in the third quarter of 2020,
based on
data from the Central Statistics Agency (Sari
& Sukestiyarno, 2021).
According to (Blanchard,
2009),
negative GDP growth can indicate that the country
is experiencing a recession. Indonesia experienced a recession after economic
growth fell sharply to minus 5.32% in the second quarter of 2020. (Materi Pelatihan
Pendapatan Pendapatan Daerah & Dinas, 2014) showeds
that low economic growth leads to lower national tax revenues and increases the
APBN deficit.
The government noted that until the end of 2020, the
realization of tax revenues was only Rp. 1,069.98 trillion (source?).
This figure missed the target set at Rp 1,198.82 trillion (Bina Keuangan Daerah,
n.d.). Based on the DGT performance report, the realization
of the fourth quarter of 2020 is targeted at 100 percent, so for the fourth
quarter of 2020, the achievement of the KPI (main performance index) the
percentage of realized tax revenue is 89.25 percent.
Compared to the same period last year, tax revenues
contracted by 19.71 percent. The contraction cannot be separated from the
slowing Indonesian economy and international trade transactions due to the
Covid-19 pandemic. On the other hand, the receipt of several types of taxes
such as PPh article 21, PPh
article 22 imports, PPh article 25/29, and domestic
VAT is immensely affected by the effect of providing tax facilities in the
context of national economic recovery. External factors that affect the
achievement of tax revenues in 2020, namely the pandemic and the ongoing trade
war between the United States and China. As a result, the global economy is
still experiencing contraction. Next up were energy commodities under
significant pressure throughout 2020, with weakening prices and oversupply due
to the Covid-19 pandemic and geopolitical conflicts.
The
following is table 1 of theTable 1
shows the achievement
of one of the Main Performance Indicators that becomes the reference for DGT's
performance from a stakeholder perspective, namely optimal state tax revenue.
This achievement can be seen from comparing the realization of tax revenues
with the APBN target set in 2015 to 2020.
Table 1
. 2015
� 2020 Period Tax Revenue (in Trillion Rupiah)
�2015 � 2020 Period Tax Revenue (Trillion
Rupiah)
|
Information
|
2015
|
2016
|
2017
|
2018
|
2019
|
2020
|
|
Target
|
1294,26
|
1355,20
|
1283,57
|
1424,00
|
1577,56
|
1198,80
|
|
Realization
|
1061,00
|
1105,73
|
1151,03
|
1315,51
|
1332,06
|
1070,00
|
|
Achievements
|
81,98%
|
81,59%
|
89,67%
|
92,38%
|
84,44%
|
89,25%
|
Source: Directorate
General of Taxes Performance Report
The findings were announced by the Tax Justice Network (year?), which reported that due to
tax evasion, Indonesia is estimated to lose up to US$ 4.86 billion per year.
Tax avoidance costs the state country �up
to Rp 68.7 trillion per year. This figure is equivalent to Rp. 68.7 trillion
when using the rupiah exchange rate at the close of the spot market on Monday,
November 22, 2020, amounting to Rp. 14,149 per U.S. dollar. In the Tax Justice
Network report entitled The State of (MARINO & NICOLODI, 2021) Tax Justice in the
time of Covid-19, it is stated that from this figure, as much as US$ 4.78
billion equivalent to Rp. 67.6 trillion of which is the result of corporate tax
avoidance in Indonesia (MARINO & NICOLODI,
2021).
. Meanwhile, the remaining US$ 78.83
million or around Rp 1.1 trillion came from individual taxpayers.
Tax compliance is when the taxpayer has fulfilled all tax
obligations and received taxation rights (Nurmantu, 2005). Taxpayer compliance reflects the practice of the
self-assessment system. According to (Waluyo,
2003), a self-assessment system is a tax collection system
that gives trust and responsibility
to taxpayers to calculate, pay and report the amount of tax that must be
paid. According to (Zulvina,
2011), taxpayer compliance is influenced by several
factors, including tax rates, tax
audits, tax law enforcement, taxpayer services, and the state of the tax
management system.
During the Covid-19 pandemic, efforts to increase tax compliance
were not easy to realize, and compliance with tax obligations still needs to be
monitored. Based on this, Tthis study then aims
to determine the effect of individual taxpayer awareness, tax sanctions, and
tax service services on taxpayer compliance mediated by the practice of the
self-assessment system during the Covid-19 pandemic. Research respondents are
office employees at the Taman Mega Kuningan Office,
South Jakarta, registered taxpayers at KPP Pratama
Jakarta Setiabudi Empat.
A. conceptual
framework
The conceptual framework in this �study was carried out using the
analysis of the respective effects. Variable X on the factors that affect
individual taxpayer compliance, which includes:
taxpayer awareness (X1), tax sanctions (X2), Fiscal Service (X3) with the
practice of self-assessment system as a mediating variable.
Image Figure 1.
�Conceptual Framework of the Study
Framework
B. Hypothesis
Development
The effect of taxpayer awareness on the
practice of self-assessment system taxpayer
awareness has a positive and significant impact on the preparation of the
self-assessment system. Based on this explanation, the first hypothesis of this
study was determined.
H1: Taxpayer awareness has a positive and significant effect
on the practice of the self-assessment system
C. The
Effect of Tax Sanctions on the Practice of Self-Assessment System
Tax sanctions positively impact taxpayer
compliance when implementing
a self-assessment system. (Saad, 2010) �
stated that
the
size of the tax sanction affects taxpayer compliance in carrying out the
practice of the self-assessment system. According to the self-assessment system
practice system (year?), imposing strict sanctions
will raise individual attitudes and awareness to comply with tax rules. The
effectiveness of applying tax sanctions reflects the political will of the tax
collector government. The practice of a self-assessment system that requires
taxpayers to play an active role in fulfilling tax obligations (calculations, calculations, submissions, reports)
and imposes additional tax sanctions on them is effective if realized. Tax
fines are boring and should be avoided, but when tax sanctions are perceived
differently, they lead to disobedient
behavior and are ignored (Marden, 2013).
This perception of tax
sanctions can be interpreted as part of the internal conditions of a
country. Therefore, the perception of tax sanctions can affect compliance with
self-assessment system practices. From this description, the research hypothesies
can be describedis:
H2:
Tax sanctions affect the practice of self-assessment system
D. The
Influence of Fiscal Services on the Practice of Self-Assessment System
Following the concept of self-assessment
system practice where taxpayers are required to play an active role in
fulfilling tax obligations voluntarily, the services provided by tax
institutions are an essential requirement for achieving the objectives of the
self-assessment system practice to encourage taxpayer participation in
fulfilling their tax obligations. The research results by (Yusof, Ling, &
Wah, 2014) Yusof et
al. (2014) concluded that the absenteeism of small and
medium-sized entrepreneurs in Malaysia in paying taxes was due to the crooked
tax administration and the lack
of responsiveness of tax officials. (Maria, 2015) shows that the modernization of the taxation
system (fFiscal
sService)
has a positive and significant effect on the practice of the self-assessment
system and the level of compliance of taxable entrepreneurs. Tax institutions
as public servants make a substantial contribution to the compliance behavior
of taxpayers in the practice of self-assessment systems. From this description,
the proposed research hypothesis:
H3: Fiscal Services has a positive and significant effect
on the practice of the self-assessment system
E. The
effect of taxpayer awareness on taxpayer compliance
According to (Manuputty &
Sirait, 2016),
if the desire and willingness of taxpayers to carry out their tax obligations
increases, taxpayer compliance will also increase in paying taxes. From this
description, the proposed research hypothesis:
H4: Taxpayer awareness has a positive and significant
effect on taxpayer compliance.
F. Effect
of tax sanctions on taxpayer compliance
(Dewi, 2002), (Marden, 2013)
(Harinurdin,
2011), and (Corbett et al., 2020) Joseph et al. (2014) shows that
the application of tax sanctions has a positive effect on tax compliance. (Saad, 2010) researched small and medium-sized
entrepreneurs. His research indicates that the number of sanctions imposed by
the government for tax violators has increased taxpayer compliance in reporting
their income. From this description, the research hypothesies that can be proposed areas:
H5: Tax sanctions have a positive and significant effect
on taxpayer compliance
G. The
effect of tax service services on taxpayer compliance
According to (Kartika et al., 2018),
fFiscal services are believed to
affect taxpayer compliance. This perception develops along with experience in
carrying out tax administration. The convoluted administrative and bureaucratic
systems and the many attached documents to support tax reporting will give the
impression that dealing with taxes is very difficult and tiring. Fiscal
services then developed and became a particular belief that tax administration
is difficult and tiring. On the other hand, friendly tax services and a simple
administrative system will give the impression that dealing with taxes is not
as difficult. Thus, the more professional the tax authorities' service (easy,
cheap, and friendly) will further increase taxpayer compliance in fulfilling
their tax obligations. The results of research by (Fasmi, 2012),
(Maria, 2015),
and (Yusof et al., 2014) Yusof et al. (2014) showed
that the tax administration system and services had a positive and significant
effect on taxpayer compliance. From this description, the hypothesies
in this study areis:
H6: Fiscal Services has have a positive and significant effect
on taxpayer compliance
H. The
Effect of Self-Assessment System Practices on Tax Compliance
The government aims to implement a
self-assessment system so that taxpayers are motivated to carry out their tax
obligations and create voluntary compliance, improving the submission of the
taxpayer concerned. The leading indicators in the self-assessment system are
trust, honesty, active and voluntary participation. The practice of the self-assessment
system continues to improve taxpayer compliance positively so that state
revenues show an increasing condition as well. From this description, the hypotheses
in this study areis:
H7: The practice of a self-assessment system affects
taxpayer compliance
I. The
Practice of Self-Assessment System Mediates the Effect of Taxpayer Awareness on
Taxpayer Compliance
Implementing the self-assessment system
practice aims to increase awareness of taxpayers and their voluntary
participation so that an understanding of taxation becomes absolute and
necessary for taxpayers. This is in line with (Manuputty &
Sirait, 2016) the effect of tax knowledge and the application
of the self-assessment system on taxpayer awareness and its impact on taxpayer
compliance at KPP Pratama Jakarta Panjaringan.
The result is that tax knowledge partially has a significant effect on taxpayer
awareness. Implementing the self-assessment system partially has no
considerable impact on taxpayer awareness, tax knowledge, and the
self-assessment system. From this description, the hypothesies in this study are:
H8: The practice of a self-assessment system mediates the
effect of taxpayer awareness on individual taxpayer compliance
J. The
Practice of Self-Assessment System Mediates the Effect of Tax Sanctions on Taxpayer
Compliance
The motivation of the self-assessment
system (PSAS) practice is the increased awareness of taxpayers in fulfilling
their tax obligations and escaping from the shadow of tax sanctions. According
to (Saad, 2010),
the method of self-assessment system can mediate and have a positive effect on
taxpayer avoidance efforts in fulfilling their taxation. From this description,
the hypothesies
in this study isare:
H9: The practice of a self-assessment system mediates the
effect of tax sanctions on individual taxpayer compliance.
K. The
Practice of Self-Assessment System Mediates the Effect of Fiscal Services on
Taxpayer Compliance
Self-assessment system practice in its implementation
requires understanding and active participation of all taxpayers. (Suryadi, 2018) said that the performance of
the self-assessment system practice as a tax system could mediate the influence
between the bureaucracy and tax administration on taxpayer compliance. From
this description, the hypotheses in this study are:
H10: The practice of the self-assessment system mediates
the effect of tax service services on individual taxpayer compliance.
Method
This research is quantitative research that aims to test
the hypotheseis.
It uses primary data collected by researchers through direct data collection
efforts in the field. This quantitative study is intended to determine the
effect of taxpayer awareness, tax sanctions, tax service services on the
practice of the self-assessment system and its implications for taxpayer
compliance.
Mediator. This study focuses on individual taxpayer data
during the Covid-19 pandemic from 2020 to 2021. This study uses three
variables: the independent variable, the dependent variable, and the
intervening variable. The research location is at the Taman Mega Kuningan Office, South Jakarta.
In this study, the researcher used a data analysis
method, namely Structural Equation Modeling (SEM),
with the help of software linear structural relationship (LISREL) version 8.70.
LISREL version 8.70, which the researchers used to test the quality of each
variable's data and test the hypothesis.
Results and Discussion
Respondents in this study were company employees at the Taman Mega Kuningan
Office, South Jakarta, which
were registered taxpayers at KPP Pratama Jakarta Setiabudi Empat as many as 250 people. Still, only 216 people were willing to fill out
the questionnaire. All of the 216 questionnaires
can be processed
and used as questionnaire data. In terms of gender, male employees are more dominant than
female employees. Of the From 216 respondents,
122 were male (56%), while 94 employees
were female (44%). The average
respondent is over 25 years old, both
male and female, in terms of age.
The respondent's age is considered based
on the assumption
that a person's age affects his actions and behavior.
Based on the level of education
and years of service, male and female respondents
have a bachelor's level of education with
more than three years of
tenure.
A. Variable Measurement Model
This study for
confirmatory factor analysis using Structural
Equation Modeling (SEM)
with the help of the Linear Structural Relationships (LISREL) version 8.70 program, using the
LISREL 8.70 program, confirmatory factor analysis (CFA). CFA is one of the two
main approaches in factor analysis and the explanatory factor analysis (EFA)
approach. The use of CFA is to test how well the measured variable represents a
small number of constructs.
Confirmatory factor analysis (CFA) testing is done by looking at the
value of the standardized loading factor of each indicator to its latent
variable and comparing it with the standardized loading factor set at 0.50.
Based on the
results of the confirmatory factor analysis (\CFA) �test
out of 10 (ten) indicators related to the
taxpayer awareness variable, only nine indicators with standardized loading
factors are said to be valid with the measured model because they have a value
greater than or equal to 0.30 (igbaria et al. .al 1997) so that
indicators declared invalid (loading value less than 0.30) must be excluded because
they do not meet the specified loading standards.
B. Model Fit Test
The following
describes the results of statistical calculations for statistical testing purposes
following the design hypothesis described in Chapter two. The idea tested in
this study is related to awareness of taxpayers, tax sanctions, tax service
services, and the practice of self-assessment system on taxpayer compliance.
Hypothesis testing was carried out with SEM, which data processing using the
LISREL 8.70 program. The data processing results using LISREL are presented with
the path coefficient model and count. The resulting indices to determine the
suitability of the model can be seen in table 2:
Table 2
.
Model Fit Test
Model
Fit Test
|
Size
Goodness of Fit
|
Target Match Rate
|
Estimated Results
|
Match Rate
|
|
1
|
Chi-Square
|
p-value > 0.05
|
0.000
|
Bad fit
|
|
2
|
RMS
|
RMSEA < 0.08
|
0.041
|
Good fit
|
|
3
|
RAVI
|
ECVI < ECVI Saturated
dan ECVI Independence
|
7.453
|
Good fit
|
|
- ECVI Saturated
|
10.493
|
|
- ECVI Independence
|
40.093
|
|
4
|
AIC
|
AIC < AIC Saturated
dan AIC Independence
|
1602.350
|
Good fit
|
|
- AIC Saturated
|
2256.000
|
|
- AIC Independence
|
8620.037
|
|
5
|
NFI
|
NFI ≥ 0.90
|
0.836
|
Bad fit
|
|
CFI
|
CFI ≥ 0.90
|
0.950
|
Good fit
|
|
6
|
NNFI
|
NNFI ≥ 0.90
|
0.947
|
Good fit
|
|
7
|
IF
|
IFI ≥ 0.90
|
0.951
|
Good fit
|
|
8
|
RFI
|
RFI ≥ 0.90
|
0.827
|
Bad fit
|
|
9
|
GFI
|
GFI ≥ 0.90
|
0.759
|
Bad fit
|
|
10
|
AGFA
|
AGFI ≥ 0.90
|
0.735
|
Bad fit
|
|
11
|
PDF
|
PGFI ≥ 0.60
|
0.689
|
Good fit
|
|
12
|
PDF
|
PNFI > 0.09
|
0.792
|
Good fit
|
|
13
|
RMR
|
Standardized RMR < 0.05
|
0.017
|
Good fit
|
Source:
Data processed
Based on Table 2 above, showing the results of the model
suitability test, it is known that of among the 13 (thirteen)
models of model suitability testing, there are 9 (nine)
measurements of model suitability that are declared good (good fit), namely
RMSEA, ECVI, AIC, CFI, NNFI, IFI, PGFI, PNFI, and Standardized RMR. In
contrast, the Chi-Square, NFI, RFI, GFI, and AGFI suitability tests were declared
lousy fit. Hair et al. (2013) suggested that none of the goodness of fit indices
(GOFI) measures can exclusively be used to evaluate the model's overall fit.
Thus, it can be stated that from the
results of this test, the model can be used. This means that empirically the
influence of taxpayer awareness, tax sanctions, tax service services on the
practice of the self-assessment system and its implications for taxpayer compliance
is following the theoretical model.
C. Structural Model
Furthermore, in
the following description, the results of path coefficient testing and
hypothesis testing with count are presented to determine whether the formulated
hypothesis is accepted or rejected, namely the direct and indirect effects of
exogenous variables on endogenous variables (through intervening variables).
Hypothesis testing was carried out with SEM, which was processed using the
LISREL 8.70 program with the following results:
Table 3
.
Estimated Results of Direct and Indirect Effects
�Estimated
Results of Direct and Indirect Effects
|
Influence
|
Standardized
Loading
�Factor
|
t count
|
Conclusion
|
R2
|
|
Direct Influence (Direct Effect)
|
|
H1 : KWP ->
PSAS
|
0.339
|
2.823
|
Significant
|
0.396
|
|
H2 : SP ->
PSAS
|
0.023
|
0.160
|
Not
significant
|
|
H3 : PF ->
PSAS
|
0.369
|
2.439
|
Significant
|
|
H4 : KWP ->
KWPK
|
0.188
|
1.545
|
Not
significant
|
0.480
|
|
H5 : SP ->
KWPK
|
0.305
|
2.116
|
Significant
|
|
H6 : PF ->
KWPK
|
0.124
|
0.948
|
�Not significant
|
|
H7 : PSAS ->
KWPK
|
0.585
|
4.072
|
Significant
|
|
�Indirect
Effect
|
|
H8 : KWP ->
PSAS -> KWPK
|
0.198
|
2.238
|
Significant
|
|
H9: SP -> PSAS -> KWPK
|
0.013
|
0.161
|
Not
significant
|
|
H10: PF -> PSAS -> KWPK
|
0.216
|
� 2.219
|
Significant
|
Source: Data processed
Information:
KWP���������������� : Taxpayer AwarenessSP����������������������� :� ���Tax Sanction
PF ������������������� :� ����Fiscal Service
PSAS���������������� :� Self Assessment Practice
System
KWPK�������������� :� ����Taxpayer Compliance
D. Hypothesis test
The Effect of
Taxpayer Awareness on the Practice of Self-Assessment System In this study, the first hypothesis formulated was
that taxpayer awareness (X1) positively affected the practice of a
self-assessment system (Y1). Based on the calculations using LISREL 8.70, the t
count is 2.823 (positive), while the t table value at = 0.05 is 1.96. Because
the value of the t count is more significant than the t table, Ha is accepted,
and H0 is rejected. This means that there is an influence of taxpayer awareness
on the practice of the self-assessment system. Thus, taxpayer awareness has a
positive and significant effect on the preparation of the self-assessment system
so that the first hypothesis in this study can be proven.
E.
The
Effect of Tax Sanctions on the Practice of Self-Assessment System
In this study,
the second hypothesis was formulated, namely that tax sanctions (X2) positively
affected the practice of the self-assessment system (Y1). Based on the
calculations using LISREL 8.70, the t count is 0.160 (positive), while the t
table value at = 0.05 is 1.96. Because the value of the t count is more minorlower than
the t table, then H0 is accepted, and Ha is rejected. This means that there is
no effect of tax sanctions on the practice of the self-assessment system. Thus,
tax sanctions do not affect the preparation of the self-assessment system, so
the second hypothesis in this study cannot be proven.
F.
The
Influence of Fiscal Services on the Practice of Self-Assessment System
In this study,
the second hypothesis formulated was that the Fiscal Service (X3) had a
positive effect on the practice of the self-assessment system (Y1). Based on
the calculations using LISREL 8.70, the t count was 2.439 (positive) while the
t table value at = 0.05 was 1.96. Because the value of the t count is greater
than the t table, Ha is accepted, and H0 is rejected. This means that there is
an effect of the tax service on the practice of the self-assessment system.
Thus, tax sanctions have a significant positive impact on the preparation of
the self-assessment system so that the third hypothesis in this study can be
proven.
G. The Effect of Taxpayer
Awareness on Taxpayer Compliance
In this study,
the fourth hypothesis is formulated as the awareness of taxpayers (X1) ) a positive influence on taxpayer
compliance (Y2). Based on the calculations using LISREL 8.70, the t count is
1.545 (positive), while the t table value at = 0.05 is 1.96. Because the matter
of t arithmetic is more minor lower than t table, then H0 is
accepted, Ha is rejected. This means that there is an effect of taxpayer
awareness on taxpayer compliance. So that the fourth hypothesis in this study
cannot be proven. Thus, taxpayer awareness does not affect taxpayer compliance.
H. The Effect of Tax Sanctions
on Taxpayer Compliance
The fifth
hypothesis was formulated in this study, namely that tax sanctions (X2) positively
affected taxpayer compliance (Y2). Based on the calculations using LISREL 8.70,
the t count is 2.116 (positive), while the t table value at = 0.05 is 1.96.
Because the value of t count is more significant than the t table, then Ha is
accepted, H0 is rejected. This means that there is an effect of tax sanctions
on taxpayer compliance. So that the fifth hypothesis in this study can be
proven. Thus, tax sanctions have a significant positive impact on taxpayer
compliance.
I.
The
Effect of Fiscal Services on Taxpayer Compliance
In this study,
the sixth hypothesis formulated is that the tax service (X3) positively affects
taxpayer compliance (Y2). Based on the calculations using LISREL 8.70, the t
count is 0.948 (positive), while the t table value at = 0.05 is 1.96. Because
the value of t count is more
minorlower than the t table, then H0 is
accepted, Ha is rejected. This means that there is an effect of tax service
services on taxpayer compliance. Thus, tax sanctions do not affect taxpayer
compliance, so the sixth hypothesis in this study cannot be proven.
J.
The
Effect of Self-Assessment System Practices on Taxpayer Compliance
In this study,
the seventh hypothesis formulated is the practice of the self-assessment system
(Y1), which has a positive effect on taxpayer compliance (Y2). Based on the
calculations using LISREL 8.70, the t count was 4.072 (positive), while the t table
value at = 0.05 was 1.96. Because the value of t count is more significant than
the t table, then Ha is accepted, H0 is rejected. This means that there is an
effect of self-assessment system practice on taxpayer compliance. So that the
seventh hypothesis in this study can be proven. Thus, the method of the
self-assessment system has a significant positive effect on taxpayer
compliance.
K. The Influence of Taxpayer
Awareness on Taxpayer Compliance Through Self-Assessment System Practices
In this study,
the eighth hypothesis formulated is the practice of the self-assessment system
(Y1) mediating the effect of taxpayer awareness (X1) on taxpayer compliance
(Y2). From table 4.16 above, it can be seen that the
value of the path coefficient (loading factor) of the effect of taxpayer
awareness on taxpayer compliance through the self-assessment system is 0.198. =
0.05 of 1.96. Because the value of t count is greater than the t table, Ha is
accepted, H0 is rejected. This means that the practice of the self-assessment
system mediates the effect of taxpayer awareness on taxpayer compliance so that
the eighth hypothesis in this study can be proven.
L.
The
Effect of Tax Sanctions on Taxpayer Compliance Through Self-Assessment System
Practices
In this study,
the ninth hypothesis formulated is the practice of a self-assessment system
(Y1) mediating the effect of tax sanctions (X2) on taxpayer compliance (Y2).
From Table 3 above, it can be
seen that the path coefficient value (loading factor) of the effect of
tax sanctions on taxpayer compliance through the practice of the
self-assessment system is 0.013. Based on the calculations using LISREL 8.70,
the t count is 0.161 (positive), while the t table value at = 0.05 is 1.96.
Because the value of the t-count is smaller lower than the t-table, then H0 is
accepted. Ha is rejected. This means that the practice of the self-assessment
system does not mediate the effect of tax sanctions on taxpayer compliance, so
the ninth hypothesis in this study cannot be proven.
M. The Influence of Fiscal
Services on Taxpayer Compliance Through Self-Assessment System Practices
In this study,
the ninth hypothesis formulated is that the practice of the self-assessment
system (Y1) mediates the effect of tax service services (X3) on taxpayer compliance
(Y2). From Table 3 above, it can be seen that the path
coefficient value (loading factor) of the influence of the tax service
authority on taxpayer compliance through the practice of the self-assessment
system is 0.216. Based on the calculations using LISREL 8.70, the t count is
2.219 (positive), while the t table value at = 0.05 is 1.96. Because the value
of t-count is more significant than t-table, Ha is accepted. H0 is rejected.
This means that the practice of the self-assessment system mediates the effect of
tax service services on taxpayer compliance. So that the tenth hypothesis in
this study can be proven, the results of the hypothesis test can be summarized
as follows:
Table
4
. Hypothesis Test Results
�Hypothesis
Test Results
|
Hypothesis
|
t count
|
t table
|
Information
|
Decision
|
|
H1
|
2,823
|
1.96
|
Significant positive
|
Ha accepted, H0 rejected
|
|
H2
|
0,160
|
1.96
|
Positive is not significant
|
H0 accepted Ha rejected
|
|
H3
|
2,439
|
1.96
|
Significant positive
|
Ha accepted, H0 rejected
|
|
H4
|
1,545
|
1.96
|
Positive is not significant
|
H0 accepted Ha rejected
|
|
H5
|
2,116
|
1.96
|
Significant positive
|
Ha accepted, H0 rejected
|
|
H6
|
0,948
|
1.96
|
Positive is not significant
|
H0 accepted Ha rejected
|
|
H7
|
4,072
|
1.96
|
Significant positive
|
Ha accepted, H0 rejected
|
|
H8
|
2,238
|
1.96
|
Mediate significantly
|
Ha accepted, H0 rejected
|
|
H9
|
0.161
|
1.96
|
Mediating is not significant
|
H0 accepted Ha rejected
|
|
H10
|
�2,219
|
1.96
|
Mediate significantly
|
Ha accepted, H0 rejected
|
Source: Data processed
A. The
Effect of Taxpayer Awareness on the Practice of Self-Assessment System
The first hypothesis in the study proves that
taxpayer awareness has a positive effect on the practice of the self-assessment
system. If the value of t, arithmetic is more significant than t table, then Ha
is accepted, and H0 is rejected. This means that there is an influence of
taxpayer awareness on the practice of the self-assessment system. The more
understanding of taxpayers increases, the course of the self-assessment system
will also increase. Taxpayer awareness affects the self-assessment system.
A. The
Effect of Tax Sanctions on the Practice of Self-Assessment System
In this study, the second hypothesis proves that
tax sanctions do not affect the practice of the self-assessment system. If the
value of t arithmetic is more minor than the t table, then H0 is accepted, and
Ha is rejected. Thus, tax sanctions have no significant positive effect on the
practice of the self-assessment system. In other words, the hypothesis is not
accepted. This means that people know that paying and reporting the Annual SPT
has become an obligation as a taxpayer, not based on fear of tax sanctions. The
results of this study are different from previous studies. (Harinurdin, 2011) found
that tax sanctions are positively and significantly related to the practice of
the self-assessment system.
A. The
Influence of Fiscal Services on the Practice of Self-Assessment System
In this study, the third hypothesis proves that the
tax service affects the practice of the self-assessment system. Based on the
t-count value being more significant than the t-table, Ha is accepted, and H0
is rejected. Thus, the tax service can provide positive energy for implementing
the self-assessment system practice. This research is in line with (Yusof, Ling, & Wah, 2014) that the
tax service positively affects the tradition of the self-assessment system.
A. The
Effect of Taxpayer Awareness on Taxpayer Compliance
The fourth hypothesis in this study proves that
mandatory awareness does not affect taxpayer compliance. Based on t count is
more minor than t table. This shows that the test results do not support the
hypothesis. Because the idea cannot be proven, H0 is accepted, and Ha is
rejected, meaning there is no influence between taxpayer awareness and taxpayer
compliance. The results of this study are different from previous studies. (Tiraada, 2013) found
that taxpayer awareness significantly affects taxpayer compliance.
A. The
Effect of Tax Sanctions on Taxpayer Compliance
The fifth hypothesis in this study proves that tax
sanctions significantly affect taxpayer compliance. Based on t count is more
significant than t table. This shows that the test results support the
hypothesis. Because the view can be proven, Ha is accepted, and H0 is rejected,
meaning that there is an influence between tax sanctions on taxpayer
compliance. The results of this study are in line with previous research. (Marden, 2013) shows
that tax sanctions significantly affect taxpayer compliance.
A. The
Effect of Fiscal Services on Taxpayer Compliance
The sixth hypothesis proves that the service of the
tax authorities does not affect taxpayer compliance. Because the value of t count
is more minor than the t table, then H0 is accepted, Ha is rejected. This means
that tax service services do not affect taxpayer compliance. So that the sixth
hypothesis in this study cannot be proven, this means that tax officers who are
not friendly do not provide good service have no effect on taxpayer compliance.
The results of this study are in line with (Kartika et al., 2018), who
found that tax institutions as public services make a positive contribution to
taxpayer compliance.
A. The Effect
of Self-Assessment System Practices on Taxpayer Compliance
The ninth hypothesis proves that the practice of
the self-assessment system affects taxpayer compliance. Based on the value of t
count being more significant than t table, Ha is accepted, H0 is rejected. This
means that there is an effect of self-assessment system practice on taxpayer
compliance. The method of the self-assessment system has an impact on taxpayer
compliance. Thus, the course of the self-assessment system has a significant positive
effect on taxpayer compliance.
A. The
Influence of Taxpayer Awareness on Taxpayer Compliance Through Self-Assessment
System Practices
The application of self-assessment system practices
affects taxpayer awareness. In this study, the eighth hypothesis proves that
the method of self-assessment system (Y1) mediates the effect of taxpayer
awareness (X1) on taxpayer compliance (Y2). If the value of t count is more
significant than the t table, then Ha is accepted, H0 is rejected. This means
that the practice of the self-assessment system mediates the effect of taxpayer
awareness on taxpayer compliance. So that the eighth hypothesis in this study
can be proven, this is in line with (Manuputty & Sirait, 2016).
A. The
Effect of Tax Sanctions on Taxpayer Compliance Through Self-Assessment System
Practices
In this study, the ninth hypothesis proves that the
practice of the self-assessment system (Y1) does not mediate the effect of tax
sanctions (X2) on taxpayer compliance (Y2). Based on the value of t-count being smaller than t-table, then
H0 is accepted. Ha is rejected. This means that the practice of the
self-assessment system does not mediate the effect of tax sanctions on taxpayer
compliance. So that the ninth hypothesis in this study cannot be proven. This
study is not in line with (Kartika et al., 2018), who
found the practice of the self-assessment system to mediate the effect of tax
sanctions on taxpayer compliance.
The
Effect of Fiscal Services on Taxpayer Compliance Mediated by Self-Assessment
System Practices
Ha is accepted, H0 is rejected. In this study, the
tenth hypothesis proves that the practice of the self-assessment system (Y1)
mediates the effect of tax service services (X3) on taxpayer compliance (Y2).
The value of the t count is more excellent than the t table. This means that the
practice of the self-assessment system mediates the effect of tax services on
taxpayer compliance. So that the tenth hypothesis in this study can be proven.
This research is in line with (Suryadi, 2018) that the
practice of a self-assessment system can mediate the effect of tax service
services on taxpayer compliance. Thus, the self-assessment system can judge the
impact of tax service services on taxpayer compliance.
Table
5
�Research Overview
|
Variable
|
Influence
|
Results
t
count
|
Information
|
|
X1 � Y1
|
Direct
|
2.823
|
Significant
|
|
Indirect
|
2.238
|
Significant
|
|
X2 � Y1
|
Direct
|
0.160
|
Not significant
|
|
Indirect
|
0.161
|
Not significant
|
|
X3 � Y1
|
Direct
|
2.439
|
Significant
|
|
Indirect
|
2.219
|
Significant
|
|
X1 � Y2
|
Direct
|
1.545
|
Not significant
|
|
X2 � Y2
|
Indirect
|
2.116
|
Significant
|
|
X3 � Y2
|
Direct
|
0.948
|
Not significant
|
|
Y1 � Y2
|
Indirect
|
4.072
|
Significant
|
Source: Data processed
Conclusion
Taxpayer awareness has a positive and significant impact
on the self-assessment
system
practice. The taxpayer can carry out his tax obligations as a citizen-based on
understanding from within. Good taxpayer awareness is directly proportional to
taxpayer compliance in tax obligations. So,
the direct relationship between taxpayer awareness of the practice of the self-assessment
system can be proven.
The effect of tax sanctions has no impact on the practice
of the self-assessment system. This means that people are aware that they are
obedient to tax obligations such as paying and paying taxes.
They are reporting the Annual SPT has become an obligation
as a taxpayer, not based on fear due to tax sanctions. So,
the direct relationship of tax sanctions to the practice of the self-assessment
system cannot be proven.
The influence of the tax service has a positive and significant
effect on the practice of the self-assessment system. This means that the
Fiscal Service can provide positive energy for implementing the self-assessment
system practice. Unfriendly, unprofessional, convoluted, unsatisfactory tax
services can affect taxpayer compliance. This indicates that the compliance
behavior of taxpayers in carrying out the method of self-assessment system can
be influenced by the benefit of the tax authorities. So
the direct relationship between the tax authorities and the practice of the
self-assessment system can be proven.
The effect of taxpayer awareness does not affect taxpayer
compliance. The taxpayer awareness variable is not directly proportional to
taxpayer compliance in carrying out tax obligations. Thus, the effect of taxpayer
awareness on taxpayer compliance cannot be proven.
The effect of tax sanctions has an impact on taxpayer
compliance. The direct effect of tax sanctions on taxpayer
compliance
can be proven. Based on the findings of this study that tax sanctions as sanctions
are not optimal, cannot create a deterrent effect, are violated, and do not
fulfill a sense of justice, this dramatically affects the behavior of taxpayers
in fulfilling their tax obligations.
The effect of tax service services does not affect taxpayer
compliance. Based on this research that unsatisfactory service, unfriendly, not
facilitated, unprofessional, does not become the influence of taxpayers to
carry out tax obligations. Thus, the direct effect of tax service services on
taxpayer compliance cannot be proven.
The effect of the self-assessment system practice on
taxpayer compliance has a positive and significant impact on taxpayer
compliance. This study shows that the voluntary existence of taxpayers and awareness
in implementing the approach of a self-assessment system is an essential factor
in fulfilling tax obligations. Thus, the effect of self-assessment system
practice on taxpayer compliance can be proven.
This study shows that the effect of self-assessment system
practice as an intervening variable successfully mediates the impact of
taxpayer awareness on taxpayer compliance. The results show that the course of
the self-assessment system can mediate taxpayer awareness. With this
self-assessment system, taxpayers become more aware of their tax obligations.
The study results show that the practice of the
self-assessment system does not mediate the variable of tax sanctions on
taxpayer compliance. The results of this study indicate that the method of the
self-assessment system cannot judge the behavior of taxpayers. Thus, tax
sanctions do not affect taxpayer compliance with the preparation of the
self-assessment system as a mediating variable and cannot be proven.
The results showed that the practice of the self-assessment
system as a mediating variable succeeded in mediating the effect of tax
services on taxpayer compliance. This proves that fast, easy, professional, and
friendly tax service will affect taxpayer compliance in implementing the
practice of the self-assessment system. Thus, the method of the self-assessment
system can mediate the benefit of the tax authorities on taxpayer compliance.
The study results indicate that the variables studied are
essential factors that affect taxpayer compliance. Difficulties in carrying out
tax obligations during the Covid-19 pandemic will impact taxpayer
non-compliance. Therefore, understanding the tax regulations is necessary to
implement the self-assessment system practice.
This study uses non-experimental primary data so that
respondents are recruited through questionnaires. Answers from respondents with
high subjectivity do not necessarily describe the actual solution.
Further research will add other independent variables,
such as the religiosity variable, to test whether there is a relationship between
religion and compliance in carrying out tax obligations.
Increase the number of respondents so that it can be seen
whether there is a difference in test results if there are more respondents.
The research was conducted with an experimental method approach. In the
practical method, the researcher can control the situation by making artificial
conditions as controls.
The
study's limitations were due to the Covid-19 pandemic, so only online
questionnaires took longer to collect data and a narrower scope, which was only
carried out at the Taman Mega Kuningan Office, South
Jakarta. Another limitation of this research is that the model test results
produce a coefficient of determination (R2) of 0.396 on PSAS (Y1). This shows
that the percentage contribution of the influence of the independent variable
(X) to the dependent variable (Y1) is only 39.6%. The remaining 60.4% is
influenced by other variables not included in the test model. The coefficient
of determination (R2) on taxpayer compliance (Y2) is 0.480. This shows that the
percentage of the influence of the independent variable (X) on the dependent
variable (Y2) is 48%, the remaining 52% is influenced by other variables that
are not included in the model being tested.
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