THE 10th ISLAMIC BANKING, ACCOUNTING AND FINANCE INTERNATIONAL CONFERENCE 2022
(iBAF 2022)
The Effect of Tax Knowledge, Rational Attitude, Tax Sanctions and Zakat on Taxpayer Compliance (Case Study at Islamic Boarding School in Semarang)
Alwiyah
Faculty of Economics, Universitas Muhammadiyah Semarang (UNIMUS), Jalan Kedungmundu No.18, Semarang, 50273, Jawa Tengah Indonesia
Tel: +62 24 767 40296 E-mail: [email protected]
Musdalifah
Faculty of Economics, Universitas Semarang (USM), Semarang, 50196, Jawa Tengah, Indonesia Tel: +62 24 6702757 E-mail: [email protected]
Dyah Nirmala Arum Janie
Faculty of Economics, Universitas Muhammadiyah Semarang (UNIMUS), Jalan Kedungmundu No.18, Semarang, 50273, Jawa Tengah Indonesia
Tel: +62 24 767 40296 E-mail: [email protected]
Abstract
This study aimed to determine the effect of tax knowledge, rational attitude, tax sanctions and zakat on taxpayer compliance.
The result of this research is that the variable of tax knowledge has no positive and significant effect on taxpayer compliance.
It displays a significance level of 0.054, where 0.054 is greater than 0.05. Moreover, the regression coefficient t-statistic is - 1.939, where 1.939 is smaller than t-table 1.97646 (-1.939 < 1.97646). The rational attitude variable has no positive and significant effect on taxpayer compliance. This is evidenced by the significance level of 0.385 where 0.385 is greater than 0.05 (0.385 > 0.05). Furthermore, the regression coefficient t-statistic is 0.872, where 0.872 is smaller than t-table 1.97646 (0.872
< 1.97646). The variable of tax sanctions has a positive and significant effect on taxpayer compliance. This is evidenced by a significance level of 0.000 where 0.000 is smaller than 0.05 (0.000 < 0.05). Moreover, the magnitude of the regression coefficient t-statistic is 3.052, where 3.052 is greater than t-table 1.97646 (3.052 < 1.97646. The zakat variable has a positive and significant effect on taxpayer compliance. This is evidenced by the significance level of 0.003 where 0.003 is smaller than 0.05 (0.003 < 0.05) and the magnitude of the regression coefficient t-statistic -0.3606 where -0.3606 < 1.97646 is smaller than t table 1.97646 (-0.3606 < 1.97646).
Keywords: Tax Compliance; Tax Knowledge; Rationale Attitude; Tax Sanctions; Zakat
1. Introduction
Development in Indonesia is still low and has not been able to create a just and prosperous society, especially public facilities such as bridges, roads, health centres and other non-governmental organizations. Residents often express dissatisfaction with the policy for domestic development matters. The community caused this situation in fulfilling taxes which tend to be low in compliance with tax payments. A common problem that often occurs related to tax collection is that many taxpayers are still reluctant to carry out their obligations in fulfilling their taxes. The level of taxpayer compliance is still relatively low to carry out its tax payment obligations in Indonesia.
High low = t (1.97646) public awareness of paying taxes on time influenced the low level of public compliance.
(Rahayu, 2017).
Indonesia's tax capacity is enormous, but it has not been done perfectly. Many Indonesian people still do not understand tax reporting, especially individual taxpayers, who generally work as private employees and even civil servants. The Pratama tax service office is a government agency that reports taxes for taxpayers who understood and implemented the provisions of tax legislation at that time. The people who make a living in Indonesia reach 120,800,000 million people. However, only 10,269,162 individual taxpayers, consisting of 9,431,934 individual
letter (SPT). It indicates the level of compliance of individual taxpayers. Judging from the sending of SPT, only 63.22% of individual employee taxpayers and 40.75% of non-employee individual taxpayers. Worse still, of all the number of individual taxpayers who sent SPT, only 794,418. (Rahayu, 2017).
Another factor that can control taxpayer compliance is a rational attitude. A rational attitude such as the reason for the taxpayer's estimation of his profit and loss is carrying out his tax responsibilities. The reason that the taxpayer's estimate of finances, for example, has not carried out his responsibilities and dangers may come, such as fulfilling and not fulfilling his obligations. If taxpayers feel burdened and do not directly enjoy the benefits of paying taxes, taxpayers tend to try to reduce or even hide their responsibility to pay taxes. (Swandewi, Diatmika,
& Yasa, 2017).
Another factor that affects taxpayer compliance is tax sanctions. The means of preventing taxpayers from exceeding tax norms we call tax sanctions; in other words, the coverage of the introductory provisions of the tax law we must obey is tax sanctions. Every kind of tax evasion has a danger of sanctions from the lowest to the heaviest. This matter is increasingly visible after changes to the legislation on general provisions and tax procedures (Law Number 28 of 2007) which successfully replaced actual provisions involving sanctions for denying the responsibility of the taxpayer and the tax authorities. The basis we made to minimize the act of denying is the basis carried out by the taxpayer or the tax authorities for taxpayers who forget to pay taxes. The strengthening of laws made somewhat by tax officials is required so that it should be able to spur people's enthusiasm to fulfil their obligations. So that public compliance in paying taxes can increase, therefore, the firmness of tax sanctions is very mandatory.
In Indonesia, apart from tax collection, there is also zakat collection. In taxes, the implementation of collection by the state through the Director General of Taxes. Whereas in zakat, the implementation of the collection by an official state agency or institution can be distributed directly to people entitled to receive it. (Rachman, 2016).
Unfortunately, taxes are a source of state income more vital because more laws regulate it, while zakat is a personal obligation of the Muslim community, which is getting weaker. Since the first time the tax was introduced and required, the tax has increased gradually but indeed in various objects, while zakat has almost no increase.
(Rachman, 2016). From the information on the most prominent tax subject, namely the Muslim community, as much as 87% of the total population in Indonesia, zakat income is naturally higher than taxable income. However, in reality, this is not the case in society. Zakat and tax revenues various indicators influenced, such as the knowledge of the Muslim community about taxes and zakat and the lack of awareness in paying zakat. Indonesian people tend to obey laws that will provide sanctions. (Rachman, 2016). Based on this description, the author will raise the title "The Influence of Tax Knowledge, Rational Attitudes, Tax Sanctions and Zakat on Taxpayer Compliance (Case Study at Islamic Boarding Schools in Semarang)".
2. Literature review
2.1. Theory of planned behavior
A concept that describes attitudes and human behaviour caused by three provisions: 1). Beliefs from behavioural sequelae and analysis of behavioural sequelae effects, 2). Trust in the dreams of other individuals and the power to carry out dreams, 3). The things that inhibit and support attitudes are called the Theory of Planned Behavior (TPB). (Ajzen, 1991). Meanwhile (Ermawati & Afifi, 2018) explained that TPB is a concept that contains the way each individual behaves that comes from strength. Each individual is nothing but the spirit of himself and can comply with the basic taxation. That we can support the country's economy by paying taxes.
(Ermawati & Afifi, 2018). It is in line with research conducted by Subekti (2016) that every individual who reassesses the benefits of the tax for himself and the nation's prosperity is obedient to tax responsibilities.
2.2. Tax Compliance
According to (Andiko, Asnawi, & Pangayow, 2018), tax compliance is a condition where taxpayers exercise their tax rights and carry out all tax responsibilities. The context of compliance in this study means that taxpayers strive to comply with the basic principles of applicable taxation, both exercise their tax rights and carry out their responsibilities.
Disobedient actions taken by the community will result in efforts to avoid tax obligations and will have an impact on reducing the budget that goes to the state; that is why the issue of compliance is essential. So the higher the level of truth counting and calculating. the accuracy of depositing, as well as filling out and entering the taxpayer's notification letter, it is expected that the higher the level of taxpayer compliance in carrying out and carrying out their tax responsibilities (Rahayu, 2017).
2.3. Tax Knowledge
Information about taxes that can be used by the public as a basis for behaviour, making decisions and achieving specific strategies and directions related to their obligations and rights in the tax department is called tax knowledge. Belief in the after-effects of action and the assessment of the after-effects are called Behavioral beliefs.
If the public understands taxes, the community will automatically understand that it is indispensable to fulfil tax obligations (Kusumaningrum & Aeni, 2017).
People who have a high tax understanding will automatically understand the responsibilities and penalties that will be obtained if they do not carry out their responsibilities, then the level of taxpayer compliance will automatically increase (Lailatul, Nurlaela, & Masitoh, 2018).
2.4. Rationale Attitude
An evaluative statement towards an object or event is called an attitude. It reflects one's feelings towards something. The statement or reason for the evaluative estimation of the taxpayer, either favourable or unfavourable or unfavourable regarding an object, person or event, is called the taxpayer's attitude. (Purba, Ilat, & Gamaliel, 2018). The word attitude comes from English, derived from an attitude toward a particular object, or an attitude of feeling, attitude of view, accompanied by a tendency to act and behave by that attitude (Yusuf & Ismail, 2017).
People estimate profit and loss in carrying out their tax responsibilities. We can see it from the reasons for people's estimation of finance, for example, not carrying out their tax responsibilities and the dangers that will arise, for example, paying and not paying taxes, called a rational attitude. Attitudes to crime have been viewed by social scientists as rational when one considers the expected finances of criminal and non-criminal activities and then chooses an alternative that has a higher income (Firayanti, Zifi, & Arfan, 2018).
2.5. Tax Sanctions
Tax sanctions are a means of preventing (preventive) so that taxpayers do not exceed tax norms are called tax sanctions. Based on article 7 of the KUP Law No. 28 of 2007, about imposed tax sanctions, the taxpayer does not submit his tax return (SPT) on time following the period for submitting the SPT or the deadline for extending the notification letter. Meanwhile, the period is under article 3, paragraph 3 and Article 4 of the Law on Tax General Provisions No. 28 of 2007.
2.6. Zakat
The government makes income tax an obligation to someone eligible to be taxed. At the same time, zakat is an obligation that Muslims who have fulfilled their needs must do. We can pay both to the government. If zakat is for the welfare of Muslims, the government uses taxes for the nation's welfare and building infrastructures such as roads, bridges, health centres and other public facilities (Agustina & Busyro, 2017).
There are three reasons why zakat is an essential source of state revenue. Firstly, the target of zakat is greater than the tax target, where the zakat target is still huge and needs rectification appropriately; the capacity of zakat income that is not touched is still huge. Secondly, we can use the zakat budget as state expenditure financing.
Thirdly, the spirit of Muslims in paying zakat is tremendous because there is a relationship with the creator (Ramadan, 2017).
2.7. Previous Research
Research conducted by (Wirmie Eka Putra, Putra, Kusuma, & Dewi, 2019)on analyzing factors that affect taxpayer compliance (a case study on individual and corporate taxpayers in the Jambi city area). The dependent variable in this study is taxpayer compliance. At the same time, the independent variables used in this study are tax amnesty, tax knowledge, tax service services, and tax sanctions. The conclusion is that there is an influence between tax amnesty on taxpayer compliance. There is an influence between tax sanctions on taxpayer compliance. There is an influence between knowledge of taxation on taxpayer compliance. On the other hand, there is no influence between tax service services on taxpayer compliance.
This study refers to research conducted by Rahayu (2017). The difference in this study with research conducted by Rahayu (2017) is that there is an additional independent variable, namely the rational attitude of taxpayers. We can use the rational attitude of the community to measure the rewards and risks if they do not comply with the tax base. Thus, the rational attitude variable was added in this study; besides that, the researcher focused this research only on individual taxpayers in the city of Semarang.
Figure 1 Research Framework
3. Research method
The object of this research is Islamic boarding school X in the city of Semarang. At the same time, this study's population is Kyai, boarding school administrators and students with taxpayer identification numbers. The population in this study ranged from 250. The questionnaire indicator in this study amounted to 30 questions multiplied by 5, and the results were 150. So the respondents decided on 150. We conducted a series of data quality tests in the form of validity and reliability tests. Some tests, such as normality and heteroscedasticity, can only be done after we give treatment to our data. Next, we perform the classical assumption test. After going through all these tests, we tested the hypothesis with multiple linear regression.
3.1. Results and Discussion
We use multiple linear regression analysis to prove the extent of the relationship between Tax Amnesty and Tax Sanctions on Individual Taxpayer Compliance. In other words, it involves two independent variables (X1, X2, X3, X4) and one dependent variable (Y).
Table 1 Regression Results.
Standardized Coefficients
Sig.
Lag tax knowledge -0.246 0.054 Lag rational attitude 0.139 0.385 Lag tax sanctions -0.656 0.000
Lag zakat 0.619 0.003
The resulting linear regression equation is as follows:
𝑇𝑜𝑡𝑎𝑙 𝑇𝐶 = 27.593 − 0.361 𝐿𝑎𝑔_𝑡𝑘 + 0.178 𝐿𝑎𝑔_𝑟𝑎– 0.671 𝐿𝑎𝑔_𝑡𝑠 + 0.675 𝐿𝑎𝑔_𝑧 + 𝑒 (1) Based on this equation, we can see that the variables of rational attitude and zakat are positive on taxpayer compliance. At the same time, the variables of tax knowledge and tax sanctions negatively affect taxpayer compliance. These equations explain that the regression coefficient value for the tax knowledge variable (X1) is -0.361 with a negative sign, which means that the lower tax knowledge will reduce taxpayer compliance. The value of the regression coefficient for the rational attitude variable (X2) is 0.178, which is positive, which means that the higher the rational attitude, the higher taxpayer compliance. The regression coefficient value for the tax sanction variable (X3) is -0.671, which is harmful, which means that the lower the tax sanction will reduce taxpayer compliance. The regression coefficient value for the zakat variable (X4) is 0.675, which is positive, which means that the higher the understanding of zakat, the higher taxpayer compliance.
The coefficient of determination aims to determine the percentage of the influence of the independent variable on the dependent variable. Based on our test, we know that the value of R square is 0.078; this means that the ability of the independent variable to explain the Y variable is 7.8%. The rest is explained by other variables not
Tax Knowledge
Rationale Attitude
Tax Sanctions
Zakat
Tax Compliance
discussed in this study. The results of the simultaneous significance test also show that this research model is feasible.
Meanwhile, based on the table above, we can see that the result of the hypothesis is that the Tax Knowledge variable does not have a significant positive effect on Taxpayer Compliance. The significance value for the effect of Tax Knowledge is 0.054 where 0.054 > 0.05 and the t value is -1.939 where -1.939 <1.97646. So it can be concluded that H1 is rejected, which means that there is no effect of X1 on Y.
To cultivate an attitude of obedience, knowledge of the tax base is very important. Because, for example, they do not understand the taxation basis and how taxpayers can comply. Tax knowledge is considered capable of encouraging people to carry out their tax compliance obligations. People who have an understanding of taxation will automatically fulfil their obligations. The public already understands taxation budget revenues processed by tax officials, which the public will feel through public facilities. (Maria Cristine Andiko, 2018).
The results of hypothesis testing on Rational Attitudes are not proven to have a significant positive effect on Taxpayer Compliance. The significance value for the influence of Rational Attitudes is 0.385, where 0.385 > 0.05, and the t value is 0.872, where 0.872 < 1.97646. So, it can be concluded that H2 is rejected, which means that there is no effect of X2 on Y.
The community will make themselves feel profitable if the tax law is not coercive. The punishment for refusal is not severe, tax officials are welcome to work together, and things judged by the community do not pose a high risk. The attitude of the community is to make themselves feel comfortable. Profit if it does not fulfil its tax obligations and the level of community compliance is automatically low (Luh Rahajeng Kusuma Dewi et al, 2017).
On the other hand, if the taxpayer does not calculate finances and is more concerned with the public interest, the public will automatically obey their tax responsibilities. Basically, the higher the rational attitude, the higher the taxpayer compliance in carrying out their tax responsibilities.
Meanwhile, the hypothesis test results for the Tax Sanctions variable show a significant positive effect on Taxpayer Compliance. The significance value for the effect of Tax Sanctions is 0.000, where 0.000 <0.05, and the t-count value is 3.052, where 3.052 <1.97646. So, it can be concluded that H3 is accepted, which means there is an effect of X3 on Y.
According to attribution theory, the factors that influence the public's assessment in terms of public attitudes toward fulfilling their tax obligations are called tax sanctions. Society analyzes everyday life and the experience of giving punishment by the state to people who do tax evasion based on social learning theory. To support that taxpayers comply with the taxation basis; therefore tax sanctions are created (Wirmie Eka Putra, Putra, Kusuma,
& Dewi, 2019).
The hypothesis test results for the Zakat variable show a significant positive effect on Taxpayer Compliance.
The significance value for the effect of zakat is 0.003, where 0.003 <0.05, and the t-count value is -0.3606, where -0.3606 <1.97646. So it can be concluded that H4 is accepted, which means there is an effect of X4 on Y.
Zakat is an obligation for Muslims who have fulfilled the haul because zakat is the third pillar of Islam that Muslims must implement. Zakat is needed as it should be, namely for the economic welfare of Muslims and for helping those who are financially deficient in living decently. (Agustina & Busyro, 2017)
A high understanding of zakat certainly affects the behaviour of the zakat obligation to carry out the obligation to fulfil zakat properly. Zakat payers who have shown good behaviour, of course, carry out the behaviour that describes their good behaviour, such as fulfilling their obligations in fulfilling their taxes and zakat according to the rules and not being delayed in time (Yusuf & Ismail, 2017).
4. Conclusions
This study aims to determine the effect of the variable Knowledge of Taxes, Rational Attitudes, Tax Sanctions and Zakat on Taxpayer Compliance. Based on the research results described in the previous chapter, we can conclude that we reject Hypothesis H1, which means that the tax knowledge variable has no positive and significant effect on taxpayer compliance. We reject Hypothesis H2, which means that the rational attitude variable has no positive and significant effect on taxpayer compliance. Hypothesis H3 is accepted; the tax sanctions variable positively and significantly affects taxpayer compliance.
Hypothesis H4 is accepted; this means that the zakat variable positively and significantly affects taxpayer compliance.
Based on the research results, the suggestions include the government. In this case, the Directorate General of Taxes should provide more socialization about taxpayer compliance to increase public awareness of paying taxes so that the government can set the tax revenue target. Taxpayers need to be more aware of the importance of taxes as a source of state financing so that taxpayers can increase their moral obligations of the taxpayers themselves in order to fulfil their obligations in paying taxes. Further researchers can use the results of this study as a reference for developing research by considering other variables besides the variables included in this study. In addition,
further researchers are welcome to add dimensions to the statements in each of the variables in the research questionnaire.
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