Kesadaran, Pengetahuan, dan Tingkat Pendidikan Terhadap Kepatuhan Pajak
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Nov 3, 2023
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Abstract
Various countries, including Indonesia, depend on taxation as their biggest source of funding. Therefore, tax compliance continues to be a concern for the government to continue to improve, because low tax compliance can cause failure to realize government programs, and if ignored can cause a national crisis. To make this happen, awareness and voluntary attitude are needed from each individual as a taxpayer to carry out his tax obligations correctly based on applicable laws. In addition, tax compliance can also increase if the knowledge that the taxpayer has is adequate, which he gets from the level of education. Where through education, one can get teaching and education about taxes correctly, which can be applied in everyday life. In this study, showed positive results of awareness, knowledge, and level of education on tax compliance. With the intention and desire of taxpayers to pay their obligations, the level of tax compliance in Indonesia will continue to increase.
Keywords : Tax Compliance, Awareness, Knowledge, Education Level.
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
LPPM Politeknik Piksi Ganesha Indonesia
How to Cite
Indrati, M., & Marceggiani, S. (2023). Kesadaran, Pengetahuan, dan Tingkat Pendidikan Terhadap Kepatuhan Pajak . Jurnal E-Bis, 7(2), 766-783. https://doi.org/10.37339/e-bis.v7i2.1413
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Alsughayer, S. A. (2021). VAT Compliance Challenges Among SMEs: Evidence from Saudi Arabia. Journal of Accounting Finance and Auditing Studies (JAFAS), 7(3), 34–59. https://doi.org/10.32602/jafas.2021.018
Aprilia, P., Zuliyati, & Afifi, Z. (2022). The Effect of Tax Knowledge, Taxpayer Awareness, Education Level, Tax Socialization and Tax Justice on Taxpayer Compliance for SMEs (Study On Convection Taxpayer In Kudus). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 8(1), 1–6. https://doi.org/10.35870/jemsi.v8i1.632
Ara?tirma, Ü. B. ?. R. (2019). Business & management studies: an international journal. 4, 1405–1426.
Azis, M. (2020). European Journal of Molecular & Clinical Medicine Effect Of Educational Level, Environment And Quality Of Service On Compulsory ’Personal Tax Objectives In Indonesia. European Journal of Molecular & Clinical Medicine, 7(8).
Baskara, I., Ilyas, N., & Indrati, M. (2022). Tenaga Kerja, Tingkat Inflasi, Pendidikan, dan Pengangguran Pengaruhnya Terhadap Pertumbuhan Ekonomi (Vol. 13, Issue 1).
Bhalla, N., Sharma, R. K., & Kaur, I. (2022). Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis. Sustainability (Switzerland), 14(16). https://doi.org/10.3390/su141610217
Bornman, M., & Wassermann, M. (2020). Tax knowledge for the digital economy. Journal of Economic and Financial Sciences, 13(1), 1–12. https://doi.org/10.4102/jef.v13i1.461
Christina, M. W., & Wahyudi, I. (2022). Pengaruh intensitas modal , intensitas persediaan , penjualan dan profitabilitas terhadap agresivitas pajak pertumbuhan. 4(11), 5076–5083.
Damajanti, A., & Karim, A. (2017). Effect Of Tax Knowledge On Individual Taxpayers Compliance. Economics & Business Solutions Journal, 1(1), 1–19.
Damayanti, T. W., Matasik, A. L., & Supramono. (2021). Market competition, fairness and tax compliance: the formal sector perspective. Journal of International Studies, 14(1), 24–40. https://doi.org/10.14254/2071-8330.2021/14-1/2
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Mansor, M., & Gurama, Z. (2016). The determinants of tax evasion in gombe state Nigeria. International Journal of Economics and Financial Issues, 6(7Special Issue), 165–170.
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Mayang, H., Pakuan, L., & Daito, A. (2022). Taxpayer Awareness as a Mediating Factor in Tax Socialization, Tax Sanctions, and Taxpayer Compliance (Case Study: KPP Pratama South Cikarang, Bekasi Regency). https://doi.org/10.33258/birci.v5i2.4662
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Oladipo, O., Nwanji, T., Eluyela, D., Godo, B., & Adegboyegun, A. (2022). Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria. Problems and Perspectives in Management, 20(1), 41–48. https://doi.org/10.21511/ppm.20(1).2022.04
Pangestie, D. D., & Setyawan, M. D. (2019). Aplikasi Theory of Planned Behaviour?: Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kota Surabaya. Jurnal Akuntansi AKUNESA, 8(1), 1–10.
Purnomo, dkk. (2022). Regulasi Pajak Penghasilan . CV Literasi Nusantara Abadi.
Putri, S. Y. U., & Wahyudi, I. (2022). Pengaruh Umur Perusahaan, Ukuran Perusahaan, Likuiditas Dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pada Masa Covid-19. AKSELERASI: Jurnal Ilmiah Nasional, 4(1), 25–37. https://doi.org/10.54783/jin.v4i1.511
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Riyanto, D. W. U. dkk. (2022). Dampak Pemasaran Sosial Media dan Citra Merek terhadap Niat Beli. Pustaka Peradaban.
Sebhat, W., & Assfaw, A. M. (2019). Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia. Journal of Accounting Finance and Auditing Studies (JAFAS), 5(1), 32–58. https://doi.org/10.32602/jafas.2019.2
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Supervisor, D. A., & Kallunki, J.-P. (2022). Daniel Addo Tax Compliance Among SMEs in Ghana: The Role of Tax Awareness and Tax Knowledge.
Surugiu, M. R., Mazilescu, C. R., & Surugiu, C. (2021). Analysis of the tax compliance in the eu: Vecm and sem. Mathematics, 9(17), 1–20. https://doi.org/10.3390/math9172170
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Williianti. (2020). Pengaruh Peraturan Pajak E-Commerce, Sosialisasi Pajak, Tarif Pajak E-Commerce, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. 6–25.
Winata, E. (2022). Manajemen Sumber Daya Manusia Kompensasi Dalam Kinerja Karyawan. Pusat Pengembangan Pendidikan dan Penelitian Indonesia.
Yusup, dede. (2020). Pengaruh Experiential Marketing Agrowisata Kampoeng Jamboe Terhadap Word Of Mouth Pengunjung.
Ali, M., & Choiruddin, A. L. (2021). Factors Affecting Taxpayer Compliance (Survey on Entrepreneurs who are Bukalapak Partners in West Java). Turkish Journal of Computer and Mathematics Education, 12(8), 407–413.
Alsughayer, S. A. (2021). VAT Compliance Challenges Among SMEs: Evidence from Saudi Arabia. Journal of Accounting Finance and Auditing Studies (JAFAS), 7(3), 34–59. https://doi.org/10.32602/jafas.2021.018
Aprilia, P., Zuliyati, & Afifi, Z. (2022). The Effect of Tax Knowledge, Taxpayer Awareness, Education Level, Tax Socialization and Tax Justice on Taxpayer Compliance for SMEs (Study On Convection Taxpayer In Kudus). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 8(1), 1–6. https://doi.org/10.35870/jemsi.v8i1.632
Ara?tirma, Ü. B. ?. R. (2019). Business & management studies: an international journal. 4, 1405–1426.
Azis, M. (2020). European Journal of Molecular & Clinical Medicine Effect Of Educational Level, Environment And Quality Of Service On Compulsory ’Personal Tax Objectives In Indonesia. European Journal of Molecular & Clinical Medicine, 7(8).
Baskara, I., Ilyas, N., & Indrati, M. (2022). Tenaga Kerja, Tingkat Inflasi, Pendidikan, dan Pengangguran Pengaruhnya Terhadap Pertumbuhan Ekonomi (Vol. 13, Issue 1).
Bhalla, N., Sharma, R. K., & Kaur, I. (2022). Effect of Tax Knowledge and Technological Shift in Tax System on Business Performance: A PLS-SEM Analysis. Sustainability (Switzerland), 14(16). https://doi.org/10.3390/su141610217
Bornman, M., & Wassermann, M. (2020). Tax knowledge for the digital economy. Journal of Economic and Financial Sciences, 13(1), 1–12. https://doi.org/10.4102/jef.v13i1.461
Christina, M. W., & Wahyudi, I. (2022). Pengaruh intensitas modal , intensitas persediaan , penjualan dan profitabilitas terhadap agresivitas pajak pertumbuhan. 4(11), 5076–5083.
Damajanti, A., & Karim, A. (2017). Effect Of Tax Knowledge On Individual Taxpayers Compliance. Economics & Business Solutions Journal, 1(1), 1–19.
Damayanti, T. W., Matasik, A. L., & Supramono. (2021). Market competition, fairness and tax compliance: the formal sector perspective. Journal of International Studies, 14(1), 24–40. https://doi.org/10.14254/2071-8330.2021/14-1/2
Devos, K. (2013). Factors Influencing Individual Taxpayer Compliance Behaviour. Springer.
Fauziati, P., Minovia, A. F., Muslim, R. Y., Nasrah, R., & Solok, Y. (2020). The Impact of Tax Knowledge on Tax Compliance Case Study in Kota Padang, Indonesia. In Journal of Advanced Research in Business and Management Studies ISSN (Vol. 2, Issue 1). www.kemenkopmk.go.id
Gareen Ariesta, P., & Purwaningsih, E. (2022). Pengaruh Pertumbuhan Penjualan, Leverage, dan Kompetensi Komisaris Independent terhadap penghindaran pajak. Jurnal Ilmiah Akuntansi Dan Keuangan, 5(3), 2022. https://journal.ikopin.ac.id/index.php/fairvalue
Hantono. (2021). The Impact Tax Knowledge, Tax Awareness, Tax Morale Toward Tax Compliance Boarding House Tax. International Journal of Research -GRANTHAALAYAH, 9(1), 49–65. https://doi.org/10.29121/granthaalayah.v9.i1.2021.2966
Inasius, F., Darijanto, G., Gani, E., & Soepriyanto, G. (2020). Tax Compliance After the Implementation of Tax Amnesty in Indonesia. SAGE Open, 10(4). https://doi.org/10.1177/2158244020968793
Jarwa, T. (2021). The Influence of Individual Characteristics and Information Technology on Taxpayer Awareness, Willingness, Ability to Pay and Taxpayer Compliance in Paying Land …. Turkish Journal of Computer and Mathematics …, 12(9), 1527–1537. https://turcomat.org/index.php/turkbilmat/article/view/3545
Lisa, O., & Hermanto, B. (2018). The Effect of Tax Amnesty and Taxpayer Awareness to Taxpayer Compliance with Financial Condition as Intervening Variable. International Research Journal of Management, IT & Social Sciences Available Online, 5(2), 227–236.
Mansor, M., & Gurama, Z. (2016). The determinants of tax evasion in gombe state Nigeria. International Journal of Economics and Financial Issues, 6(7Special Issue), 165–170.
Masárová, J., Koišová, E., Habánik, J., & Dubcek, A. (2022). Assessment Of The Evolution Of The Educational Attainment In Economically Active Population In The Regions Of The Slovak Republic. https://doi.org/10.14254/2071
Mauleny, A. T. dkk. (2021). Optimalisasi dan Penguatan Perpajakan Indonesia (C. M. Firdausy (ed.)). Yayasan Pustaka Obor Indonesia.
Mayang, H., Pakuan, L., & Daito, A. (2022). Taxpayer Awareness as a Mediating Factor in Tax Socialization, Tax Sanctions, and Taxpayer Compliance (Case Study: KPP Pratama South Cikarang, Bekasi Regency). https://doi.org/10.33258/birci.v5i2.4662
Musimenta, D. (2020). Knowledge requirements, tax complexity, compliance costs and tax compliance in Uganda. Cogent Business and Management, 7(1), 1–20. https://doi.org/10.1080/23311975.2020.1812220
Nurlis, N., & Ariani, ; Meiliyah. (2020). Tax Awareness Moderates Knowledge and Modernization of Tax Administration on Tax Compliance, Survey on MSME taxpayers in South Tangerang City, Indonesia. www.ijmsssr.org
Ogoun, S., & Ekpulu, G. A. (2020). Educational Level and Tax Compliance: Empirical Evidence From Nigeria. International Journal of Accounting and Financial Reporting, 10(1), 160. https://doi.org/10.5296/ijafr.v10i1.16106
Oladipo, O., Nwanji, T., Eluyela, D., Godo, B., & Adegboyegun, A. (2022). Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria. Problems and Perspectives in Management, 20(1), 41–48. https://doi.org/10.21511/ppm.20(1).2022.04
Pangestie, D. D., & Setyawan, M. D. (2019). Aplikasi Theory of Planned Behaviour?: Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kota Surabaya. Jurnal Akuntansi AKUNESA, 8(1), 1–10.
Purnomo, dkk. (2022). Regulasi Pajak Penghasilan . CV Literasi Nusantara Abadi.
Putri, S. Y. U., & Wahyudi, I. (2022). Pengaruh Umur Perusahaan, Ukuran Perusahaan, Likuiditas Dan Profitabilitas Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan Pada Masa Covid-19. AKSELERASI: Jurnal Ilmiah Nasional, 4(1), 25–37. https://doi.org/10.54783/jin.v4i1.511
Ratnawati, dkk. (2015). Dasar-Dasar Perpajakan. Deepublish.
Riyanto, D. W. U. dkk. (2022). Dampak Pemasaran Sosial Media dan Citra Merek terhadap Niat Beli. Pustaka Peradaban.
Sebhat, W., & Assfaw, A. M. (2019). Analysis of Tax Compliance and Its Determinants: Evidence from Kaffa, Bench Maji and Sheka Zones Category B Tax Payers, SNNPR, Ethiopia. Journal of Accounting Finance and Auditing Studies (JAFAS), 5(1), 32–58. https://doi.org/10.32602/jafas.2019.2
Simanjuntak, T. H. (2012). Dimensi Ekonomi Perpajakan Dalam Pembangunan Ekonomi. In Dimensi Ekonomi Perpajakan Dalam Pembangunan Ekonomi (p. 102). Raih Asa Sukses (Penebar Swadaya Grup).
Supervisor, D. A., & Kallunki, J.-P. (2022). Daniel Addo Tax Compliance Among SMEs in Ghana: The Role of Tax Awareness and Tax Knowledge.
Surugiu, M. R., Mazilescu, C. R., & Surugiu, C. (2021). Analysis of the tax compliance in the eu: Vecm and sem. Mathematics, 9(17), 1–20. https://doi.org/10.3390/math9172170
Waluyo. (2008). Akuntansi Pajak. In Akuntansi Pajak (p. 304). Salemba Empat.
Williianti. (2020). Pengaruh Peraturan Pajak E-Commerce, Sosialisasi Pajak, Tarif Pajak E-Commerce, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. 6–25.
Winata, E. (2022). Manajemen Sumber Daya Manusia Kompensasi Dalam Kinerja Karyawan. Pusat Pengembangan Pendidikan dan Penelitian Indonesia.
Yusup, dede. (2020). Pengaruh Experiential Marketing Agrowisata Kampoeng Jamboe Terhadap Word Of Mouth Pengunjung.