Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance

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Cheka Rahiem; Kenny Ardillah. Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance

Page : 1 Research.

Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance

Cheka Rahiem¹⁾;Kenny Ardillah ^2*)

Department of Accounting, Faculty of Business and Communication, Institut Teknologi dan Bisnis Kalbis, Indonesia,

1,2) 120617@lecturer.kalbis.ac.id corresponding author^*)

Received: February 2 ,2022; Accepted: June 2,2022 Published: June 30, 2022

To cite this article: Rahiem, C; Ardillah, K. (2022).Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance. The Accounting Journal of BINANIAGA. 7 (1), 1-16. doi:

10.33062/ajb.v7i1.489

Abstract: The research aims to know the effect of tax awareness, tax services quality, and tax sanctions on individual taxpayer compliance. The population in this research is individual taxpayers in the tax office of Pratama Jakarta Sunter, with a total of 118.611 taxpayers. The research sample is determined by the slovin method and becomes as many as 100 respondents from 132 employees of MSME's business owners. Primary data from the questionnaire was obtained in 2021 during the Covid-19 pandemic. The data analysis method used in this research is the accidental sampling method. The technique to determine the sample is using random sampling. The result has shown that tax awareness, tax services quality, and tax sanctions positively and significantly affect individual taxpayer compliance.

Keywords: Individual, taxpayer compliance, tax awareness, tax services quality, tax sanctions.

INTRODUCTION

Indonesia is one of the developing countries currently developing infrastructure in all parts of its territory. Indonesia still needs more funds to distribute this infrastructure development evenly as a developing country. Given the many economic upheavals in Indonesia, Indonesia must be more careful in using the state treasury and predicting the economic growth that happens every year. Indonesia must also be good at playing its role in infrastructure development that is currently being carried out (Sugiarto, 2019). To achieve this goal, Indonesia has various alternatives so that infrastructure distribution in several areas continues, including increasing tax revenues, borrowing from outside parties, or saving costs. Tax is a form of transfer of resources from the private sector to the government sector, not due to violating the law. Still, it must be implemented, based on pre-determined provisions, without getting direct and proportional compensation. The government can carry out its duties to run the government to achieve economic and social goals (Kusnanto, 2019).

In the Central Government Financial Report and the 2018 State Budget Outlook, the realization of tax revenues managed by the Directorate General of Taxes contributed 67.57% of state revenues in 2018. This figure increased in 2019, bringing the total realization to 68.06 %. Then in August 2020, the completion of tax revenue decreased sharply at 56.5%. The decline in the realization of tax revenues in 2020 occurred due to the COVID-19 virus outbreak that attacked almost all countries (Ministry of Finance, 2020). From the results of this report, we know that taxes make a significant contribution to state revenue despite a decline in revenue receipts in 2020. With taxes as the most critical state revenue, the state can carry out its functions, especially in infrastructure development (Audrey & Zaitul, 2020).

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Cheka Rahiem; Kenny Ardillah. Tax Awareness, Tax Services Quality, and Tax Sanctions on Individual Taxpayer Compliance Page : 2

The compliance ratio in 2019 in the submission of Annual Tax Returns (SPT) was only at 24,000,000 with tax revenues of 2,329,000,000,000 (Taxes, Directorate General of Taxes Performance Report, 2019). Although the total SPT receipts and total tax revenues in 2019 increased from 2018, this still shows that the level of taxpayer compliance in Indonesia is still low. It is evidenced by the decrease in the reporting of tax returns (SPT) in 2020, which only reached 11,460,000 or was at 60.34% of the 19,000,000 targeted by the DGT, which means that 7,540,000 taxpayers have not submitted their obligations. The tax authority said that this decline occurred because the COVID-19 pandemic caused it. Face-to-face services were temporarily suspended, resulting in taxpayers who need assistance being constrained in submitting Letter of Annual Notification (Suwiknyo, 2019).

The compliance of the taxpayer strongly influences the tax revenue of a country.

If taxpayer compliance is high, tax revenue will increase, but if taxpayer compliance is low, the level of tax revenue will also be low (Nunung & Dwikora, 2020). Taxpayer compliance in carrying out tax obligations is one measure of the taxpayer's performance under the supervision of the Directorate General of Taxes. The level of compliance of taxpayers will be the basis for consideration of the Directorate General of Taxes in conducting guidance, supervision, management, and follow-up to taxpayers (Septiani, 2020).

Public compliance is also strongly influenced by public awareness to create high tax revenues. If public awareness of taxes is low, then tax compliance in the country will also be below, and increased tax awareness will increase taxpayer compliance.

Therefore, the public needs to raise tax awareness in Indonesia. Taxpayer awareness of taxation is a feeling that arises from within the taxpayer for his obligation to pay taxes sincerely without any element of coercion from any party (Rinaldi & Mourris, 2020).

Taxpayer awareness is relatively high, but people still do not want to understand and pay taxes. It is due to the perception that taxes do not provide direct benefits and that taxes are a form of colonialism (Erly, 2016).

It is necessary to have other supporters in services and law enforcement that must continue to be improved To support the realization of high tax revenue for taxpayer compliance (Rustiyaningsih, 2011). In this digital era, in terms of tax services, it can give a positive impression to taxpayers by providing convenience in every payment and reporting. Based on the performance report in 2019, the public satisfaction index for DGT services is 4.45. This figure exceeds the set target of 4.29, with a performance of 103.73% (Directorate General of Taxes, 2019). It shows that the public has begun to be satisfied with the services provided by the government. Various innovations were carried out to improve the quality of tax services. One of them is the development of online- based tax application services. This online-based tax application service provides a lot of convenience for its users. The benefits of this application are that people can easily pay and report taxes, save time and energy, minimize human error, and other benefits (Dominique, 2020).

Although tax services have been improved and the application of tax sanctions has been set, taxpayers still commit fraud or tax evasion. Taxpayers can avoid the sanctions given by the government due to the taxpayer's lack of awareness of tax regulations (Mardiasmo, 2016). There are various tax sanctions, ranging from administrative sanctions, criminal sanctions or both. Administrative sanctions also consist of several kinds, such as interest sanctions, fines and increased sanctions. The provision of tax sanctions aims to expect taxpayers to comply with tax regulations. Sanctions can also affect people's perceptions of paying taxes voluntarily (Safarina, 2020). If the level of sanctions increases, this will increase tax compliance as long as the procedure is considered fair by the public (Puspita, 2019).

Lack of awareness of taxpayers on tax compliance, tax service quality that is not yet excellent, and tax sanctions that are considered still not able to increase taxpayer compliance, it is necessary to research related to tax awareness, tax services quality, and tax sanctions on individual taxpayer compliance, especially during the period the Covid-

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Page : 3 19 pandemic that has hit Indonesia since the beginning of 2020. This research is the development of research from Rahmayanti (2020) about the effect of tax sanction and taxpayer awareness on taxpayer compliance, which shows the results that tax sanction and taxpayer awareness positively affect taxpayer compliance. In contrast to the research conducted by Trisna (2020) regarding taxpayer awareness and tax sanctions on individual taxpayer compliance, the results show that taxpayer awareness does not affect individual taxpayer compliance levels, and tax sanctions affect individual taxpayer compliance. Research has also been carried out by Pebrina & Hidayatulloh (2020) regarding tax sanction and service quality, explaining that there is a positive influence on taxpayer compliance. Taxpayer awareness and tax service quality are also supported by research from Yesica & Pujo (2020), which explains a positive effect on individual taxpayer compliance.

The difference between previous and current research lies in the independent variables used, research subjects, research period and research objectives. The independent variables used in this research are tax awareness, tax service quality, and tax sanction. This research is an individual taxpayer registered at the Jakarta Sunter Tax Service Office, with the research target focusing on individual taxpayers, both employees and MSME's business owners. Researchers researched the newer period in 2021 during the Covid-19 pandemic. The research objective is to determine positive and significant research results when applied to different research subjects. This research aims to prove the effect of awareness, tax service quality, and tax sanction on individual taxpayer compliance.

LITERATURE REVIEW

Taxpayer Individual Compliance

Taxpayer compliance is a condition in which the taxpayer fulfils all tax obligations and exercises his taxation rights (Rahayu, 2013). There are two types of taxpayer compliance: formal compliance, which is a condition where the taxpayer fulfills his obligations with the requirements in the tax law, and material compliance, which is a condition where the taxpayer can substantially meet all material provisions of taxation (Widodo, 2010). According to the Regulation of the Minister of Finance of the Republic of Indonesia Number 39/PMK.03/2018, the requirements to become a compliant Taxpayer are timely submission of Annual Notification Letter, there are no tax arrears for all types of taxes, except for tax arrears that have obtained permission to be able to pay in instalments or delaying tax payments, the financial statements have been audited by a public accountant or government financial supervisory agency with an unqualified opinion for three consecutive years, and have never been convicted of a criminal act in the field of taxation based on a decision from a court that has the permanent power law within the last five years.

Tax Awareness

Taxpayers awareness are self-responsibility to meet the payment of their taxes unlikely to violate tax regulations that have been enacted. The taxpayers will calculate their taxes correctly and pay the taxes they owe (Nurulita, 2017). Based on the following criteria, taxpayer awareness indicators can be known (Trisna, 2020).

1. Taxpayer's perception. People must have the same perception that taxes are not a burden. The wrong perception in taxation can harm the state. So, the public must unite the same perception that taxes are an obligation that is coercive in the interests of the state in ensuring the welfare of its people.

2. Tax knowledge. Taxpayers must have a good understanding of tax matters. It is done so that taxpayers can carry out their role as tax subjects and avoid fraud or tax sanctions.

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Tax Service Quality

Service, in general, is an activity aimed at providing satisfaction to customers.

Through this service, the desires and needs of customers can be fulfilled (Kasmir, 2020).

Service can be seen as a system consisting of two main components: service operations that are often invisible or unknown to customers and service delivery, which is usually seen or known to customers (Tjiptono & Chandra, 2016). The spread of the Corona Virus Disease 2019 pandemic has impacted government administrative services. Based on Director General of Taxes issued a Circular Letter Number SE-26/PJ/2020 and to follow up on the circular, the Minister of Finance gave regulation Number 29/PMK.03/2020, indicators on the quality of tax services can be determined by the following criteria (Nayong & Maslichah, 2020).

1. Reliability. Reliability is the ability to provide good service as promised accurately and is expected to meet taxpayer satisfaction.

2. Responsiveness. Responsiveness is a reaction to help or provide excellent service to its users. This response focuses on accuracy, attention, and speed in handling requests or questions related to services.

3. Tangible. Tangible means that there is a form or appearance of physical facilities.

Tax Sanction

Tax sanctions occur because there are violations of tax laws and regulations. A policy in the form of sanctions can be used for 2 (two) purposes: to educate, and the second is to punish. Educating is intended so that those subject to sanctions will better understand their rights and obligations so that they do not make the same mistakes again. The second purpose is to punish so that the convicted party will become a deterrent and not make the same mistake again (Caroko, 2015). Based on the Decree of the Director-General of Taxes Number KEP-156/PJ/2020, it is stated that as a result of the spread of Corona Virus Disease 2019, individual taxpayers who report the 2019 Annual Notification Letter and who make payments for the amount of underpaid tax in 2019 will be given the abolition of administrative sanctions for lateness. There are three indicators used in tax sanctions, namely as follows (Rumiyatun, 2017).

1. Tax sanctions aimed at people who violate tax regulations are pretty severe. Clear and tough tax sanctions are used as a tool to prevent tax irregularities. The determination of tax sanctions that are clear and burdensome for taxpayers is expected to make taxpayers more obedient to tax regulations.

2. The application of a reasonably severe sanction is one of the means to educate taxpayers. Taxpayers will consider imposing tax sanctions that are pretty heavy to violate tax rules. The imposition of tough tax sanctions is intended to know their rights and obligations not to make mistakes.

3. Tax sanctions should be imposed on violators and not tolerated. Tax sanctions are made to be applied to all levels of society without exception and the tolerance given in the imposition of sanctions. It aims to punish taxpayers for feeling deterred and not making the same mistake.

The Effect of Tax Awareness on Individual Taxpayers Compliance

Taxpayer awareness is a factor that can influence taxpayers to fulfil their tax obligations (Dwi, 2020). In Indonesia, public awareness in paying and reporting taxes is still deficient. It is indicated by the SPT reporting, which is still tiny every year compared to the number of taxpayers in Indonesia. In some areas in Indonesia, people still think that taxes are not something that must be paid, so that people tend to pay less attention to tax regulations (Agus & Putu, 2018). According to research conducted by Yessica &

Pujo (2017), Rahmayanti (2020), Trisna (2020), Utari & Datrini (2020), and Aglista &

Zulaikha (2020) state that taxpayer awareness has a positive effect on individual taxpayer compliance.

Ha1: Tax awareness has a positive effect on individual taxpayer compliance.

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Page : 5 The Effect of Tax Service Quality on Individual Taxpayers Compliance

Service quality is an effort to fulfil the needs and desires of taxpayers and the accuracy of their delivery in balancing the expectations of taxpayers (Indriyani & Noor, 2018). The quality of service is very influential on the output that will occur in various aspects, including the services provided in the form of a tax application with an online system currently being provided. Given the lack of understanding and seriousness of taxpayers, the quality of tax services is very much needed. The online facility that has been provided is one of the best innovations because it makes it easier for taxpayers in various ways. As previously explained, the online facility is still a controversy among taxpayers. Starting from the use of complex applications to the lack of a swift response from the tax authorities to complaints given by taxpayers related to the application. It causes the quality of tax services to be still considered unable to create awareness of taxpayers. According to research conducted by Wicaksana & Supadmi (2019), Pebrina &

Hidayatulloh (2020), Damayanti (2020), Prihastini (2019), and Putri & Setiawan (2017) stated that the quality tax service has a positive effect on individual taxpayer compliance.

Ha2: Tax service quality has a positive effect on individual taxpayer compliance.

The Effect of Tax Sanction on Individual Taxpayer Compliance

The tax collection system implemented in Indonesia applies a self-assessment system which means that the determination of the amount of tax payable is carried out and calculated by the Taxpayer (Prabandaru, 2019). There are still a lot of taxpayers who do not fulfil their tax obligations. Apart from the fact that public awareness is still relatively low, another thing that causes this problem is the absence of sanctions that clearly explain the taxpayers who do not comply. With the implementation of strict and precise sanctions, taxpayers will feel disadvantaged if they do not comply with taxes, which can trigger an increase in taxpayer compliance. Therefore, the firmness and clarity of tax sanctions will affect the level of taxpayer compliance (Nurulita, 2017). According to research conducted by Wicaksana and Supadmi (2019), Rahmayanti (2020), Pebrina &

Hidayatulloh (2020), Sriniyanti (2020), and Damayanti (2020) stated that tax sanctions have a positive effect on taxpayer compliance.

Ha3: Tax sanctions have a positive effect on individual taxpayer compliance.

The research variables used in this research are individual taxpayer compliance, the independent variable, tax awareness, tax service quality, and tax sanctions, which are the dependent variables. The following is the conceptual framework that becomes the model for this research.

Figure 1.

Conceptual Framework

RESEARCH METHODS

The population in this research are all individual taxpayers who have income from employers called private or state employees and have been registered at the Pratama Jakarta Sunter Tax Service Office. Based on data that has been obtained from the tax offices of Pratama Jakarta Sunter, there are 118,611 taxpayers registered as individual or corporate taxpayers. The sampling technique in this research was through

Tax Awareness Tax Services Quality

Tax Sanction

Individual Taxpayer Compliance

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the distribution of questionnaires to taxpayers who had been selected based on the accidental sampling method. Because the population in this research is large, the researcher determines the sample size used as the research subject to save time and cost-efficiency based on the Slovin formula. Based on the data contained in the tax office of Jakarta Sunter, the number of individual taxpayers is 118,611 taxpayers. The researcher determines the accuracy of the sample is 90%. The error rate that can be tolerated is 10%, so the number of pieces that must be taken is 100 individual taxpayers from 132 individual taxpayers that have questionnaire distributed with details of questionnaire distribution as follows.

Table 1

Questionnaire Data Distribution Details

Description Amount

Distributed Questionnaire 132

Questionnaire returned 132

Incomplete questionnaire 17

Questionnaires that do not meet the criteria 15

Processable questionnaire 100

The data used in writing this research using primary data. Primary data has been collected by researchers, which is then processed directly based on the subjects and objects studied and the collection of questionnaires that have been carried out (Jaya, 2020). The data collection technique used in this research is field research. The procedure for collecting data in this research is to conduct field research using a questionnaire distributed to individual taxpayers who are registered at the tax office of Jakarta Sunter. The following are the steps taken by researchers in collecting data using a questionnaire.

1. Respondents were asked to fill in name, gender, age, date, and occupation data.

2. Respondents were asked to answer several questions on the questionnaire sheet according to the respondent's perceptions. Each question point is given five answer options, namely Strongly Agree (SS), Agree (S), Doubt (R), Disagree (TS) and Strongly Disagree (STS).

3. The level of assessment of respondents' answers is as follows (Jaya, 2020).

5 = Strongly Agree (SS) 4 = Agree (S)

3 = Doubt (R) 2 = Disagree (TS)

1 = Strongly Disagree (STS)

Taxpayer awareness is when a taxpayer fulfils and understands how to pay taxes (Musa & Suhendro, 2020). Tax awareness can be interpreted that taxpayers knew about taxes as a whole. There are two indicators used in this research to measure taxpayer awareness, namely taxpayer perception and tax knowledge. Service quality is meant to be a condition where the situation's nature can change and affect goods, services, and the environment (Putri & Septriana, 2020). The quality of tax services can be interpreted as the quality provided by tax officials and online applications following taxpayers' needs.

There are three indicators used to measure the quality of tax services, namely reliability, responsiveness, and tangibles. Tax sanctions are made to prevent fraud that taxpayers will carry out. The sanctions given are in the form of administrative sanctions and criminal sanctions. There are three indicators used to measure tax sanctions: tax sanctions imposed for violators of tax rules are pretty severe, tax sanctions as a means to educate taxpayers, and tax sanctions must be imposed on violators without tolerance.

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Page : 7 Table 2

Variable Operations

Variable Indicators Measurement

Scale

Question Item Number Individual

Taxpayer Compliance (Y)

1. Taxpayer compliance in registering.

2. Compliance with returning the Annual Tax Notification

3. Compliance in calculating the tax payable.

4. Compliance in paying taxes owed.

5. Compliance in reporting and payment of arrears (Directorate General of Taxes, 2018)

Likert

1,2 3,4 5 6 7,8 Tax Awareness

(X1)

1. Tax perception

2. Tax knowledge (Trisna, 2020)

1,2 3,4,5 Tax Service

Quality (X2)

1. Reliability 2. Responsiveness

3. Tangible (Nayong & Maslichah, 2020).

1,2 3,4,5

6

Tax Sanction (X3)

1. Tax sanctions imposed for tax violators are pretty severe.

2. The imposition of a reasonably severe sanction is one of the means to educate taxpayers.

3. Tax sanctions must be imposed on violators and not tolerated(Rumiyatun, 2017)

4. Elimination of administrative sanctions for delays.(Directorate General of Taxes, 2020)

1,2

3 4

5 Before analyzing the data, the researcher conducted a data quality test, namely

validity and reliability tests, to measure the reliability and validation of the data. Multiple linear regression analysis was applied to determine the relationship between the independent variable and the dependent variable, so data analysis was carried out by applying a linear regression analysis model. The coefficient of determination (R²) is used to measure how far the model's ability can explain the variance of the dependent variable.

Partial testing is used to determine the effect of two or more independent variables on the dependent variable (Riyanto & Hatmawan, 2020). The equation model used is as follows.

Y = a + b₁X₁ + b₂X₂ + b₃X₃ + e a = Constant

b = Regression Coefficient

Y = Individual Taxpayer Compliance X1 = Tax Awareness

X2 = Tax Service Quality X3 = Tax Sanction

RESULTS AND DISCUSSION

Data Quality Test

The following are the validity test results using the correlation formula presented in table 3 below.

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Table 3

Data Validity Test Results

From table 3, it can be seen that the magnitude of the correlation coefficient of all the questions has an r value more significant than the r table determined in this research, which is 0.1966. It can be concluded that all statements in the questionnaire given are valid and suitable for use as research data instruments.

The following are the reliability test results, which is presented in table 4 below.

Variable Item R-value Sig.

Individual Taxpayer Compliance Question 1 0,541 0,000

Question 2 0,415 0,000

Question 3 0,550 0,000

Question 4 0,565 0,000

Question 5 0,600 0,000

Question 6 0,762 0,000

Question 7 0,811 0,000

Question 8 1 0,000

Tax Awareness Question 1 0,802 0,000

Question 2 0,791 0,000

Question 3 0,888 0,000

Question 4 0,790 0,000

Question 5 0,737 0,000

Tax Service Quality Question 1 0,833 0,000

Question 2 0,748 0,000

Question 3 0,797 0,000

Question 4 0,805 0,000

Question 5 0,750 0,000

Question 6 0,214 0,033

Question 7 0,723 0,000

Tax Sanction Question 1 0,321 0,002

Question 2 0,796 0,000

Question 3 0,767 0,000

Question 4 0,761 0,000

Question 5 0,563 0,000

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Page : 9 Table 4

Reliability Test Results

Variable Cronbach Alpha Value

Individual Taxpayer Compliance 0,929

Tax Awareness 0,860

Tax Service Quality 0,715

Tax Sanction 0,632

From table 4, the individual taxpayer compliance (Y) has a Cronbach alpha value of 0.929 and is declared reliable. Tax awareness (X₁) has a Cronbach alpha value of 0.860 and is declared reliable. Tax service quality (X₂) has a Cronbach alpha value of 0.715 and is declared reliable. The tax sanction (X₃) has a Cronbach alpha value of 0.632 and is declared reliable. Overall, all questions on all variables proved to provide reliable conclusions.

Classic Assumption Tests

The classical assumption tests used in this research are normality, multicollinearity, and heteroscedasticity tests. The following are the results of classical assumption testing, which are presented in table 5.

Table 5

Classic Assumption Test Results

Classic Assumption Test

Test Tools Variables Value/Sig.

Normality Test Kolmogorov-Smirnov Residual Sig. = 0,128

Multicollinearity Test VIF and Tolerance Tax awareness VIF = 1,556 Tolerance = 0,643 Tax service quality VIF = 1,745

Tolerance = 0,573 Tax sanction VIF = 1,724

Tolerance = 0,580 Heteroscedasticity Test Glejser Test Tax awareness Sig. = 0,497

Tax service quality Sig. = 0,636 Tax sanction Sig. = 0,379

From the normality test, a significance value of 0.128 was obtained. Based on the decision of the normality test, it can be said that this data is typically distributed with the provision that the value of sig > 0.05. From the multicollinearity test, it can be seen that the tolerance value for tax awareness is 0.643, and the VIF value is 1.556. In the tax service quality, the tolerance value is 0.573, and the VIF value is 1.745. And on tax sanctions, the tolerance value is 0.580, and the VIF value is 1.724. All variables in this research have a tolerance value > 0.1 and a VIF value < 10, so it can be concluded that

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in this research, there is no multicollinearity. From the heteroscedasticity test, it can be seen that the value of sig. for tax awareness of 0.497, the value of sig. for the quality of tax services of 0.636, and the sig. value for the tax sanction of 0.379. Based on the decision making of the heteroscedasticity test, this research did not have heteroscedasticity because the value of sig. for each independent variable was more significant than 0.05.

Hypothesis Testing

The following are the results of the coefficient of determination analysis presented in table 6.

Table 6

Coefficient of Determination Test Results

Model R Square Adjusted R Square

1 0,704 0,695

Table 6 shows that the R² value in this research is 70.4%. The R² value of 70.4%

means that Tax Awareness (X₁), Tax Service Quality (X₂), and Tax Sanctions (X₃) affect Taxpayer Compliance (Y). Meanwhile, 29.6% is influenced by other variables outside the regression equation.

The following are the partial test results based on multiple linear regression analysis, presented in table 7.

Table 7 Partial Test Results

Model Unstandardized

Coefficients

Sig. Decision

1 (Constant) -2,277 0,352

Tax awareness 0,884 0,000 Ha₁ accepted

Tax services quality 0,294 0,005 Ha₂ accepted

Tax sanction 0,429 0,001 Ha₃ accepted

From table 7, it can be seen that the multiple linear regression equation is as follows.

Y = a + b₁X₁ + b₂X₂ + b₃X₃ + e

Y = -2,277 + 0,884X₁ + 0,294X₂ + 0,429X₃ + e

The test results of the effect of tax awareness on individual taxpayer compliance show that the unstandardized value of the quality of tax awareness is 0.884, which means that for every 1% increase in tax awareness, taxpayer compliance will increase 88.4%. In proving the effect of tax awareness on taxpayer compliance, 0.000 is below 0.05, so it can be concluded that the first hypothesis is supported and tax awareness has a positive effect on individual taxpayer compliance. The test results of the impact of tax service quality on individual taxpayer compliance show the unstandardized value of the

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Page : 11 quality of tax awareness is 0.294, which means that for every 1% increase in tax awareness, taxpayer compliance will increase by 29.4%. In proving the effect of tax service quality on taxpayer compliance, 0.005 is below 0.05, so it can be concluded that the second hypothesis is supported and the quality of tax services has a positive effect on taxpayer compliance. The test results of the impact of tax sanctions on individual taxpayer compliance show that the unstandardized value of tax sanctions is 0.429, which means that for every 1% increase in tax sanctions, taxpayer compliance will increase by 42.9%. In proving the effect of tax awareness on tax sanctions, 0.001 is below 0.05, so it can be concluded that the third hypothesis is supported and tax sanctions positively affect individual taxpayer compliance.

Discussion

The Effect of Tax Awareness on Individual Taxpayer Compliance

Testing the first hypothesis shows that tax awareness has a positive and significant effect on individual taxpayer compliance. It can be seen from the value of tax awareness which has an unstandardized coefficient of 0.884 and a significance value of 0.000 (P-value <0.05). It shows that the higher the level of tax awareness, the more taxpayer compliance will increase. The results of this research are under the previous study conducted by Rahmayanti (2020), Tanilasari (2017), and Putri & Setiawan (2017) that tax awareness has a positive effect on taxpayer compliance. Every individual who has a good grasp and understanding of taxation tends to be obedient in every tax activity.

It is due to the idea that taxes are essential for one's own life and the state. Tax awareness can be applied by fulfilling the criteria related to taxpayers who know tax regulations, provisions related to applicable tax obligations and know the function of taxes as state revenues that will be used for financing. The high tax awareness of taxpayers will make it easier for tax officers to implement taxation, so the higher the tax awareness of each individual, the more individual taxpayers will comply.

The Effect of Tax Service Quality on Individual Taxpayer Compliance

The results of the second hypothesis show that the quality of tax services has a positive and significant effect on individual taxpayer compliance. It can be seen from the value of the quality of tax services, which has an unstandardized coefficient of 0.294 and a significance value of 0.005 (P-value <0.05). These results indicate that the higher the quality of tax services, the higher the tax compliance. The results of this research are following research from Trisna (2020), Pebrina & Hidayatulloh (2020), Tanilasari (2017), Damayanti (2020), Prihastini (2019) and Putri & Setiawan (2017) that the quality of tax services has a positive and significant effect on Individual compliance taxpayers.

Taxpayers who get good tax services will increase taxpayer compliance by paying and reporting taxes on time. The quality of good tax services from tax agencies is the principal capital and is very important to attract the attention of taxpayers. Good quality of tax services can be in the form of attitudes from tax officers, facilities obtained by taxpayers, and detailed and precise information obtained by taxpayers. The philosophy of tax officers who are responsive in helping to solve tax problems and who can uphold accountability, transparency, and integrity can affect taxpayers in paying and reporting their taxes and create trust in taxpayers. Services provided to taxpayers must have the same quality of service, both offline services or services provided when taxpayers come to the tax office or online services. Suppose the rate of tax services is getting better and the taxpayer has confidence in the tax agency. In that case, the taxpayer will efficiently carry out his tax obligations, increasing taxpayer compliance.

The Effect of Tax Sanctions on Individual Taxpayer Compliance

The results of the third hypothesis show that tax sanctions have a positive and significant effect on individual taxpayer compliance. It can be seen from the value of tax

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sanctions which have unstandardized coefficients of 0.429 and a significance value of 0.001 (P-value <0.05). It shows that the higher the tax sanction given, the higher the taxpayer's compliance. The results of this research are following research from Rahmayanti (2020), Trisna (2020), Pebrina & Hidayatulloh (2020), Damayanti (2020), Prihastini (2019), Siregar (2017), and Putri & Setiawan (2017) that tax sanctions have an effect on positive on taxpayer compliance. Strict tax sanctions and burdensome individuals will have a deterrent effect on taxpayers. The stronger the tax sanctions, the more public awareness will comply with tax provisions. Tax sanctions are needed to provide the taxpayers to give punishment to every taxpayer who does not comply with taxation. The tax sanctions given can be administrative sanctions in the form of interest, increased sanctions and fines, and penalties in the form of criminal sanctions by the tax regulations that are violated. Implementing strict tax sanctions will make the taxpayer disadvantaged so that the taxpayer will comply with tax regulations. The higher the level of tax sanctions given, will increase taxpayer compliance.

CONCLUSION

This research can prove that tax awareness, tax service quality, and tax sanctions positively and significantly impact individual taxpayer compliance. This tax awareness is based on each taxpayer paying and reporting his taxes without any element of coercion. The higher the level of public tax awareness, the more taxpayer compliance will increase. Good quality of tax services is obtained from the tax facilities provided, the tax authorities service to taxpayers, and the attitudes and responsibilities of employees to taxpayers. The better the quality of tax services provided, the more taxpayer compliance will be. Tax sanctions are given to taxpayers to comply with tax regulations. The higher the tax sanction given, the more taxpayer compliance will be.

Tax agencies as tax collection agencies must provide knowledge of taxation to taxpayers so that taxpayer awareness will increase. It is necessary to have tax socialization for taxpayers to understand more about tax regulations. The quality of tax services must be improved continuously, starting from the facilities at the tax office, the services provided offline or online and the attitude that employees must do to taxpayers.

Taxpayers should further improve their compliance in fulfilling tax obligations, increase tax awareness, increase knowledge and understanding of taxes so that taxpayers can act honestly and obediently in reporting their tax obligations. For future researchers, it is hoped that they can add independent variables that can better predict the level of compliance of individual taxpayers. The next researcher is advised to expand the scope of the research by adding more samples to represent the existing population by distributing data in several Tax Service Offices spread across various areas in Jakarta and its surroundings.

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