PENGARUH PENERAPAN SISTEM E-FORM TERHADAP KEPATUHAN WAJIB PAJAK BADAN UMKM DENGAN RASIONALITAS SEBAGAI PEMODERASI

Meliana Meliana, Rinto Syahdan, Septy Indra Santoso

Abstract


ABSTRAK

Pemanfaatan teknologi digital seperti e-form untuk wajib pajak badan dimaksudkan untuk memudahkan dan menyederhanakan proses pelaporan pajak sehingga dapat meningkatkan tingkat kepatuhan wajib pajak. Namun demikian, masih banyak UMKM yang memilih melapor secara konvensional karena kurangnya pemahaman atau keterbatasan literasi digital. Penelitian ini bertujuan untuk menguji pengaruh penerapan sistem e-form terhadap kepatuhan wajib pajak badan UMKM di Kota Ternate, serta menguji pengaruh moderasi rasionalitas wajib pajak atas pengaruh penerapan sistem e-form terhadap kepatuhan wajib pajak. Data dikumpulkan melalui survei menggunakan kuesioner yang disebarkan kepada 87 responden, yang merupakan wajib pajak badan terdaftar di KPP Pratama Kota Ternate dan merupakan pengelola atau pemilik UMKM di wilayah tersebut. Teknik analisis data yang digunakan adalah Moderating Regression Analysis (MRA) dengan pendekatan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS), yang memungkinkan pengujian hubungan langsung dan moderasi secara simultan. Hasil penelitian menemukan bahwa penerapan sistem e-form berpengaruh positif terhadap kepatuhan wajib pajak badan. Namun, sikap rasionalitas wajib pajak memoderasi secara negative pengaruh penerapan sistem e-form terhadap kepatuhan wajib pajak badan.

Kata Kunci: Kepatuhan Wajib Pajak; E-form; Penerapan Sistem E-form; Rasionalitas Wajib Pajak; UMKM.

ABSTRACT

The utilization of digital technology such as e-form for corporate taxpayers is intended to facilitate and simplify the tax reporting process so as to increase the level of taxpayer compliance. However, there are still many MSMEs that choose to report conventionally due to lack of understanding or limited digital literacy. This study aims to examine the effect of the application of the e-form system on the compliance of MSME corporate taxpayers in Ternate City, as well as to examine the moderating effect of taxpayer rationality on the effect of the application of the e-form system on taxpayer compliance. The data was collected through a survey using a questionnaire distributed to 87 respondents, who were registered corporate taxpayers at KPP Pratama Ternate City and were managers or owners of MSMEs in the region. The data analysis technique used is Moderating Regression Analysis (MRA) with a Structural Equation Modeling approach based on Partial Least Squares (SEM-PLS), which allows testing direct and moderation relationships simultaneously. The results found that the application of the e-form system has a positive effect on corporate taxpayer compliance. However, the attitude of taxpayer rationality negatively moderates the effect of the application of the e-form system on corporate taxpayer compliance.

Keywords: Taxpayer Compliance; E-form; Implementation of the E-form System; Taxpayer Rationality; UMKM.


Keywords


Kepatuhan Wajib Pajak; E-form; Penerapan Sistem E-form; Rasionalitas Wajib Pajak; UMKM.

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DOI: http://dx.doi.org/10.35906/jurakun.v11i1.2372

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