Aida Aini, Erna Chotidjah Suhatmi, Ety Meikhati

Sosialisasi Pajak sebagai Moderasi Pengaruh Literasi Pajak dan Digitalisasi Pajak terhadap Kepatuhan Wajib Pajak

Introduction

Sosialisasi pajak sebagai moderasi pengaruh literasi pajak dan digitalisasi pajak terhadap kepatuhan wajib pajak. Teliti peran sosialisasi pajak memoderasi literasi & digitalisasi pajak terhadap kepatuhan wajib pajak di Surakarta. Sosialisasi kuatkan literasi pajak, namun tidak digitalisasi.

Abstract

The decline in Indonesia’s tax ratio 2022–2024 reflects that overall tax compliance has yet to reach an optimal level. In contrast, KPP Pratama Surakarta recorded tax revenues surpassing the set targets within the same period, indicating relatively strong taxpayer compliance in its jurisdiction. This study seeks to examine the moderating effect of tax socialization on the relationship between tax literacy, tax digitalization, and taxpayer compliance. The research population consists of individual taxpayers registered at KPP Pratama Surakarta, with 100 respondents selected as the sample. A quantitative research design was applied, utilizing primary data collected through questionnaires, and the analysis was conducted using SPSS version 26. The findings demonstrate that tax literacy, tax digitalization, and tax socialization each have a significant impact on taxpayer compliance. Moreover, tax socialization is found to strengthen the effect of tax literacy on compliance, while its moderating role is not evident in the relationship between tax digitalization and taxpayer compliance.

Review

This study investigates a highly relevant and timely topic concerning taxpayer compliance in Indonesia, particularly against the backdrop of a declining national tax ratio. By focusing on KPP Pratama Surakarta, an office that has successfully surpassed its tax revenue targets, the research provides a valuable local perspective on a broader national challenge. The core objective, to examine the moderating role of tax socialization on the relationships between tax literacy, tax digitalization, and taxpayer compliance, is clearly articulated. The quantitative approach, utilizing primary data from 100 individual taxpayers, provides a concise methodological framework. The findings are significant, indicating that tax literacy, digitalization, and socialization each independently influence compliance. Crucially, the discovery that tax socialization enhances the effect of tax literacy on compliance, while not moderating the digitalization-compliance link, presents an interesting nuance for policy and theory. A key strength of this paper lies in its ability to pinpoint specific relationships, offering actionable insights for tax authorities. The finding that tax socialization effectively strengthens the impact of tax literacy on compliance underscores the continued importance of educational outreach in improving taxpayer behavior. This suggests that combining knowledge dissemination with supportive communication can yield better results. However, the absence of a moderating effect of tax socialization on the digitalization-compliance relationship warrants further consideration. This unexpected outcome might suggest that the benefits of digitalization for compliance operate independently of traditional socialization efforts, or perhaps that the current form of tax socialization does not adequately address or integrate with digital tax processes. Given the relatively small sample size of 100 respondents for individual taxpayers at a KPP Pratama, further elaboration on the sampling strategy and its generalizability, even within the Surakarta region, would enhance the robustness of the conclusions. The implications of this research are significant for both academic understanding and practical tax policy. The results highlight the enduring power of well-executed socialization programs, particularly when aimed at improving tax literacy. Policymakers should consider refining socialization strategies to maximize their synergistic effect with literacy initiatives. The non-moderating role of socialization on digitalization presents an opportunity for further investigation into how digital tax services can be optimally designed and implemented to inherently foster compliance, perhaps reducing the need for direct socialization in certain contexts, or alternatively, requiring a new form of "digital socialization." Future research could explore the underlying reasons for the differential moderating effects, perhaps through qualitative methods or by examining other mediating factors. Expanding the study to larger and diverse populations would also provide a more comprehensive understanding of these complex relationships.

Full Text

Comments

You need to be logged in to post a comment.