The Influence of Taxation Application on Taxpayer Compliance with Level Satisfaction as Intervening Variable
Erita Rosalina1*, Rulyanti Susi Wardhani1
1 Faculty Economi, Department of Accounting, Universitas Bangka Belitung, Pangkalpinang, Bangka Belitung
*Corresponding Author: [email protected]
Accepted: 15 September 2020 | Published: 30 September 2020
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Abstract: This study aims to determine the effect of the application of e-SPT, e-Filing, and e- Billing on the compliance of individual taxpayers who are registered at KPP Pratama Pangkalpinang with the level of satisfaction as an intervening variable. The population in this study were individual taxpayers registered at KPP Pratama Pangkalpinang with a total sample of 100 respondents. The sampling technique uses probability sampling. This type of research is quantitative research. Data is obtained directly through distributing questionnaires to individual taxpayers who are registered at KPP Pratama Pangkalpinang.
The data analysis technique in this study used Structural Equation Modeling (SEM). Based on the results of data analysis, it is known that the application of e-Filing and the level of compliance has a positive effect on taxpayer compliance. E-Billing has a positive effect on satisfaction levels. E-Billing has a positive effect on taxpayer compliance with the level of satisfaction as an intervening variable. Meanwhile, the application of e-SPT and e-Filling has no effect on taxpayer compliance with the level of satisfaction as an intervening variable.
Keywords: Taxation Application, Compliance, Taxpayer, Satisfaction Level
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1. Introduction
The era of digital information, which is currently a world icon, has brought about changes in civilization. The era of digitalization makes humans very dependent on technology.
Technology is a basic need of everyone. Technology is developing very fast. So that it has a large enough impact on the development of information. The development of information can improve the economic performance of a country. The improvement is by increasing productivity, innovation, and efficiency.
The development of technology in the era of 4.0 provides great benefits in encouraging national development in Indonesia. Indonesia is a developing country that strives to improve the welfare and prosperity of the people. The development of a country will develop and run if various sources of funds are managed. Where the national income of the country increases to finance all development expenditures. For the realization of the continuity of national development, the state needs larger funds. One of the funds used to finance national development is tax revenue. Tax revenue is a top priority in Indonesia.
Improving service quality through information technology is the main innovation carried out by the Directorate General of Taxes (DGT). Implementing an electronic system with the hope of improving the quality of service that is fast, easy, and efficient as well as increasing the effectiveness of supervision on taxpayer compliance. The taxation services in DJP Online
further increase the attractiveness of individual and corporate Taxpayer users to carry out the process of fulfilling tax obligations. The e-system (electronic system) services implemented by DGT are e-SPT, e-Filing, and e-Billing.
Taxpayer satisfaction is a way of evaluating the extent to which the application is useful for taxpayers. If the quality of service in the tax administration system is not as expected, it will not only affect the level of satisfaction, and affect the compliance of the taxpayer itself.
Compliance is very important because concurrent non-compliance will lead to tax avoidance efforts, which results in reduced deposits of tax funds into the state treasury, the State Budget (Ferdiana & Laksmi, 2018).
This research is expected to provide benefits. First, this research can be used as a reference for educational institutions. Where researchers study or researchers who will conduct further research on this topic. That are expected to add and broaden knowledge in the field of taxation. Especially online-based tax administration systems, the application of e-SPT, e- Filing, and e-Billing on taxpayer compliance. That is fulfilling their tax obligations. Second, to improve the understanding of taxpayers in their efforts to carry out tax obligations. So that more and more people take the initiative to fulfill their tax obligations. Third, with this research, it is hoped that KPP Pratama Pangkalpinang can improve the quality of tax services.
That can make education so that the public can find out complete tax information. Through an electronic information system. So that it will increase the level of satisfaction of taxpayers in carrying out their tax obligations. Because it is more effective and efficient. So this research is entitled “the influence of taxation application on tax payer complience with level satisfaction as variabel intervening”.
2. Literature Review
Technology Acceptance Model (TAM) Technology Acceptance Model (TAM) is a model for predicting and explaining how technology users accept and use technology in their work (Davis, 1989). This model was developed by David FD in 1989. According to research (Sondakh, 2017), the Technology Acceptance Model (TAM) is the development of Theory of Reasoned Action (TRA). Where this theory predicts user acceptance of technology based on the influence of two constructs. Such as perceived usefulness, perceived ease of use. Where usefulness is the level of user confidence in the use of a system. That will improve user performance, while ease of use is the level of user confidence in a system. That can be used and can be learned by yourself. Definition of Tax According to Law Number 16 of 2009 about the fourth amendment. Law Number 6 of 1983 about General Provisions and Tax Procedures. In article 1 paragraph 1 it reads, tax is a compulsory contribution to the state that is owned by an individual or entity. That is compelling based on Law, with no direct compensation and used for the state's needs for the greatest prosperity of the people.
Tax Function
Tax functions as a source of state income that is useful for the welfare of the people.
According to Mardiasmo (2016), there are two tax functions, :
1) Budget function (BudgetAir). Taxes serve as a source of funds for the government to finance state expenditures.
2) The function of regulating (regulated). Taxes as a tool to regulate or put in place government policies in the social and economic fields.
Definition of e-SPT
According to the Director-General of Taxes Regulation Number PER-02 / PJ / 2019 about Procedures for Submitting, Receiving and Processing Tax Returns. It states that Taxpayers use the SPT Application in the form of an electronic document. That called e-SPT. Which is used to record Taxpayer tax data which is then reported through the e-Filing service system.
Definition of e-Filing
Based on the Regulation of the Directorate General of Taxes Number PER-01 / PJ / 2014 e- Filing is a method of submitting an electronic Tax Return (SPT). That is done online and in real-time. Through the website of the Directorate General of Taxes or Electronic SPT Service Providers or Application Service Providers (ASP).
Definition of e-Billing
According to the Director-General of Taxes Regulation Number PER-26 / PJ / 2014 Article 1 paragraph 2. Defines ¬e-Billing as an electronic payment method using the Billing Code.
Billing code based on the Director-General of Taxes Regulation Number PER-26 / PJ / 2014.
Article 1 paragraph 5 is an identification code issued through the billing system for a type of payment or deposit that will be made by the Taxpayer.
Taxpayer Compliance
According to the Big Indonesian Dictionary (KBBI). Compliance comes from the word obey.
Obey means like and obey orders or rules, and be disciplined. Obedience means obedience, obedience, and submission to teachings or regulations. According to Law Number 6 of 1983 as last amended by Law Number 16 of 2009. That the Legal Basis of General Provisions and Tax Procedures. That the taxpayer is an individual or entity, including taxpayers, tax-cutters, and tax collectors. Which have tax rights and obligations under the provisions of tax laws and regulations. Taxpayer Compliance is the Taxpayer's awareness in fulfilling all tax obligations and exercising taxation rights.
Satisfaction Level
According to the Regulation of the Minister of State Apparatus Empowerment and Bureaucratic Reform of the Republic of Indonesia Number 14 of 2017 about Guidelines for Preparing Community Satisfaction Surveys for Public Service Providers. That states that public satisfaction is the result of public opinion and assessment of the performance of services provided to public service providers. Kotler and Keller (2013) define customer satisfaction as the level where the perceived performance of the product is under consumer expectations.
Hypothesis Development
Based on theory and prior research, the development of the hypothesis in this study is as follows:
Ha1: e-SPT has a positive effect on taxpayer compliance.
Ha2: e-Filing has a positive effect on taxpayer compliance.
Ha3: e-Billing has a positive effect on taxpayer compliance.
Ha4: e-SPT has a positive effect on the level of satisfaction.
Ha5: e-Filing has a positive effect on the level of satisfaction.
Ha6: e-Billing has a positive effect on the level of satisfaction.
Ha7: the level of satisfaction has a positive effect on taxpayer compliance.
Ha8: e-SPT has a positive effect on taxpayer compliance with the level of satisfaction as an intervening variable.
Ha9: e-Filing has a positive effect on taxpayer compliance with the level of satisfaction as an intervening variable.
Ha10: e-Billing has a positive effect on taxpayer compliance with the level of satisfaction as an intervening variable.
Sample
Slovin formula is used to determine the number of samples (Sugiyono, 2017). The following is the calculation of the Slovin formula:
n = N / (1 + N (e ^ 2)) Information:
n: Number of samples N: Sample size
e: Level of error
The number of samples in this study based on the data obtained by the author from KPP Pratama Pangkalpinang as many as 52,842 individual taxpayers with an error rate of 10%, the number of samples that the author will get is according to the formula above, :
n = 52,842 / (1 + 52,842. (〖0.1〗 ^ 2)) = 52,842 / 529.42
= 99,81 (round to 100)
The results obtained based on calculations with the Slovin formula above with an error rate of 10% are 99,81 samples to 100 samples. The data collection technique was done by accidental
Analysis Technique
The quantitative data in this study were analyzed using Structural Equation Modeling (SEM).
This study aims to test and analyze the effect of the independent variable on the dependent variable and the intervening variable. Data analysis in this study used Structural Equation Modeling (SEM). The steps for conducting SEM modeling in this study (Ghozali, 2016) are:
1) Form a path diagram (Path Diagram)
The path diagram is an image that shows the complete relationship of a group of constructs.
Where a straight line with an arrow indicates that the source variable for the arrow is exogenous, and the variable with the arrow is endogenous.
2) Convert the path diagram into an equation model Equation models that connect one variable to another.
KP = α + b1ES + b2EF + b3EB + e TK = α + b1ES + b2EF + b3EB + e KP = α + bTK
Information:
KP: Taxpayer Compliance TK: Satisfaction Level
bES, bEF, bEB: regression coefficients for the variables of e-SPT, e-Filing, and e-Billing
3) Assess the structural model identification
One thing that must be fulfilled is that the existing equation must be more than the parameter to be estimated. The more complex the model to be estimated, there is no guarantee that a unique solution will be obtained.
4) Test the Goodness of Fit criteria
Goodness of Fit measures the suitability of the actual or observed input (covariance or correlation matrix) with the predictions of the proposed model. According to Ghozali (2016), the overall goodness of fit of a model can be assessed based on several fit measures.
5. Modification of the Model
When the model has been declared accepted, the researcher can consider modifying the model to improve the theoretical explanation or goodness of fit.
3. Discussion and Conclusion
The results of the validity test are shown in Table 1 as follows:
Table 1: Validity Test Results
No Variabel Indikator Loading Factor Information
1 E-Billing EB1 0.938 Valid
EB2 0.946 Valid
EB3 0.939 Valid
EB4 0.794 Valid
2 E-Filling EF1 0.647 Valid
EF2 0.813 Valid
EF3 0.895 Valid
EF4 0.823 Valid
3 E-SPT ES1 0.920 Valid
ES2 0.913 Valid
ES3 0.836 Valid
ES4 0.875 Valid
4 Kepatuhan Wajib Pajak KP2 0.777 Valid
KP3 0.825 Valid
KP4 0.860 Valid
KP5 0.643 Valid
5 Tingkat Kepuasan TK1 0.561 Valid
TK2 0.695 Valid
TK3 0.854 Valid
TK4 0.775 Valid
TK5 0.836 Valid
Table 1 explains that all estimate values are> 0.5, so it can be concluded all indicators in variables e-SPT, e Filing, e-Billing, taxpayer compliance, and the level of satisfaction are valid.
Table 2: Reliability Test Results
Variabel Composite
Reliability
Nilai cut off/batas Information
E-Billing (EB) 0.948 0.7 Valid
E-Filling (EF) 0.877 0.7 Valid
E-SPT (ES) 0.934 0.7 Valid
Taxpayer complience (KP) 0.869 0.7 Valid
Satisfaction level (TK) 0.878 0.7 Valid
Based on Table 2, it is obtained that the value of CR ≥ 0.7 indicates that the variables of e- SPT, e-Filing, e-billing, taxpayer compliance and satisfaction level meet the desired criteria, so it can be concluded that the variables in the study it is reliable or consistent. E-Billing is the variable with the highest reliability value of 0.948.
Uji Goodness of Fit
Figure 1: Results of Path Diagram Data Processing
The following are the results of hypothesis testing in this study:
Table 3: Hypothesis Test Results Hypothesis Correlation Original
Sample
tstatsitik tvalue P
Value (sig)
Decision
Hypothesis 1 EB->KP 0.107 1.677 1.96 0.094 rejected
Hypothesis 2 EF->KP 0.201 2.135 1.96 0.033 accepted
Hypothesis 3 ES->KP 0.054 0.602 1.96 0.547 rejected
Hypothesis 4 TK->KP 0.449 2.837 1.96 0.000 accepted
Hypothesis 5 EB->TK 0.221 3.752 1.96 0.000 accepted
Hypothesis 6 EF->TK 0.150 1.236 1.96 0.217 rejected
Hypothesis 7 ES->TK -0.089 0.781 1.96 0.435 rejected
Hypothesis 8 EB->TK->KP 0.099 2.402 1.96 0.017 accepted Hypothesis 9 EF->TK->KP 0.067 1.246 1.96 0.213 rejected Hypothesis 10 ES->TK->KP -0.040 0.834 1.96 0.404 rejected
Based on table, it can be explained that there are four accepted hypotheses, hypothesis 2, hypothesis 4, hypothesis 5, hypothesis 8, and six hypotheses that are rejected, hypothesis 1, hypothesis 3, hypothesis 6, hypothesis 7, hypothesis 9, hypothesis 10.
The equation model in this study is as follows:
KP = α + 0,107EB + 0,201 EF + 0,054ES + e TK = α + 0.221EB + 0.150EF -0.089ES + e KP = α + 0,449TK + e
Discussion
The e-Billing system is the process of making tax payment letters online. This e-billing proof is the basis for making payments via bank or post office. Switching the payment system to an online process makes it easier for taxpayers to be simpler. This is by the Technology Acceptance Model (TAM) theory which explains that the technology developed by the DGT provides benefits for taxpayers who want to carry out tax service procedures online.
From the data obtained from the Tax Office, the growth of registered taxpayers is not proportional to the growth of taxpayers who make payments. Taxpayers are expected to be aware and obedient in order to fulfill their tax obligations which are still not as expected. This means that the application of e-Billing does not have a significant effect on the compliance of individual Taxpayers registered at KPP Pratama Pangkalpinang, however, the application of e-Billing can only provide convenience for Taxpayers.
From the data obtained from the Tax Office, the growth of registered taxpayers is not proportional to the growth of taxpayers. Taxpayers are expected to be aware and obedient to fulfill their tax obligations which are still not as expected. This means that the application of e-Billing does not have a significant effect on the compliance of individual Taxpayers. But, the application of e-Billing can only provide convenience for Taxpayers.
E-Filing is an online system provided by tax services in submitting and reporting SPT. People send the report without having to wait or come to the tax office. This is by the Technology Acceptance Model (TAM) theory which explains that the technology developed by the DGT provides benefits for taxpayers who want to carry out tax service procedures online. All data about taxation will be recorded in the E-Filling application. The ease of use of the e-Filing system increases the satisfaction of taxpayers in reporting SPT, if the satisfaction increases it will have an impact on tax compliance.
E-SPT is an electronic form of the annual notification in the E-Filling application. Taxpayers choose E-SPT to be used by the amount of income and employment. With the E-SPT can reduce paper usage. This is not by the Technology Acceptance Model (TAM) theory which explains that the electronic system issued by the DGT provides benefits for taxpayers to perform tax service procedures. Taxpayers are said to be obedient if the taxpayer calculates and completes the SPT.
Measuring the results of the variable level of taxpayer satisfaction as an evaluation material for the application of services provided by the tax. This research shows that taxpayers are satisfied with the online tax payment letter (E-Billing) system which is accepted by the hypothesis. The hypothesis is accepted because taxpayers feel very helpful. After all, using
the E-Billing system can simplify services and payment times. Payment can be made in two ways, by mobile banking or by visiting the post office or bank. For the variables E-Filling and E-SPT, the hypothesis is rejected because it does not provide satisfaction to taxpayers.
There is an indirect relationship between e-Filing and taxpayer compliance through the level of satisfaction. The meaning that the implementation of e-Filing has a significant effect on taxpayer compliance in reporting SPT through taxpayer satisfaction in using the applied system. It turns out that e-Filing services can make it easier for taxpayers to carry out their tax obligations. So that taxpayers are satisfied with the electronic system provided by the DGT. The satisfaction obtained from e-Filing will have an impact on the level of taxpayer compliance in carrying out their tax obligations because taxpayers are satisfied with the application of ¬e-Filing. The taxpayer will fulfill their tax obligations.
The results of this study say that the level of satisfaction can be used as an intervening variable in the indirect effect of e-billing on taxpayer compliance. This is because the benefits felt by taxpayers in using e-billing are very satisfied so that it affects taxpayer compliance.
Meanwhile, the satisfaction level variable is not an intervening variable in the E-Filling and E-SPT variables on taxpayer compliance. This is because taxpayers do not receive too many benefits from the two applications (E-Filling and E-SPT).
Conclusion
Based on the results of the data test conducted, it can be concluded that the application of e- Filing and the level of satisfaction has a positive effect on taxpayer compliance. Taxpayers are satisfied with the use of E-Billing. Then, the application of e-Filing has a positive effect on taxpayer compliance with the level of satisfaction as an intervening variable.
The author realizes that the author's knowledge and experience are both and limited. In the future, this research is expected to present higher quality research results with the following suggestions: KPP Pratama Pangkalpinang needs to educate on the use of electronic systems that are still not optimal because there are still taxpayers who do not understand the electronic system implemented by the DGT. the. Further research is suggested to add other variables not examined in this study, such as e-Form, e-Invoice, and so on. Then, further research is expected to increase the types of respondents who are not only individual taxpayers but also corporate taxpayers. Further research is also expected to expand the research area so that it has broader generalization capabilities.
The results of research conducted on the effect of the application of e-Registration, e-SPT, e- Filing, and e-Billing on individual Taxpayer compliance with satisfaction levels as an intervening variable have implications which state that there is still a lack of understanding and use of electronic systems e. -SPT in filling out SPT and e-Billing as online tax payments.
The results of this study are expected to be able to improve the technology-based service system implemented by the Directorate General of Taxes and to increase taxpayer compliance in Pangkalpinang City.
Acknowledgement
We say thank you to Universitas Bangka Belitung. That agrees to this independent research in years 2020.
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