Pengaruh Implementasi Digital Taxation Dan Pengetahuan Wajib Pajak Terhadap Hambatan Penerimaan Pajak dimoderasi Kebijakan Insentif Pajak pada masa Pandemi Covid-19 (Wajib Pajak Badan Usaha di Jakarta Pusat)

Susilowati, Ani (2024) Pengaruh Implementasi Digital Taxation Dan Pengetahuan Wajib Pajak Terhadap Hambatan Penerimaan Pajak dimoderasi Kebijakan Insentif Pajak pada masa Pandemi Covid-19 (Wajib Pajak Badan Usaha di Jakarta Pusat). S2 thesis, Universitas Mercu Buana - Menteng.

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Abstract

Penelitian ini bertujuan untuk membuktikan secara empiris mengenai pengaruh digital taxation, pengetahuan wajib pajak terhadap hambatan penerimaan pajak dengan kebijakan insentif pajak pada masa pandemi COVID-19 sebagai variable moderasi. Kewajiban membayar pajak yang didasarkan hukum, namun dalam kebijakanya ditemui banyak hambatan dalam proses pemungutan pajak, bentuk hambatan yang terjadi dalam proses pemungutan pajak adalah penghindaran pajak dan pengelakan yang dilakukan warga negara. Populasi dalam penelitian ini adalah wajib pajak badan di Jakarta. Teknik pengambilan sampel menggunakan convenience sampling wajib pajak badan di Jakarta Pusat. Teknik analisis data yang digunakan adalah kuantitatif dengan menggunakan PLS-SEM (structural equation model). Hasil penelitian implementasi digital taxation dan pengetahuan wajib pajak berpengaruh secara negatif dan signifikan terhadap hambatan penerimaan pajak dan kebijakan insentif pajak pada masa pandemic COVID-19 sebagai variable moderasi mempekuat pengaruh secara negative dan siginifikan terhadap hambatan pajak. Insentif pajak sebagai variable moderasi mampu memoderasi dan memperkuat digital taxation dan pengetahuan wajib pajak terhadap hmbatan penerimaan pajak termasuk kedalam jenis penelitian moderasi semu (Quasi Moderator). Quasi moderasi merupakan variabel yang memoderasi hubungan antara variabel independen dan variabel dependen di mana variabel moderasi semu berinteraksi dengan variabel independen sekaligus menjadi variabel independen. Hal ini berdasarkan hasil penelitian yang di dapatkan yaitu bepengaruh negative dan signifikan. The objective of this study is to prove empirically the effect of digital taxation and taxpayer knowledge on tax revenue barriers, with tax incentive policies during the COVID-19 pandemic as a moderating variable. The obligation to pay taxes is based on the law, but in its policy, many obstacles are encountered in the tax collection process. The forms of obstacles that appear in the tax collection process are tax avoidance and tax evasion by citizens. The population in this study consisted of corporate taxpayers in Jakarta. Convenience sampling was used to select corporate taxpayers in Central Jakarta. The data analysis technique used was quantitative, using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results of the research show that the implementation of digital taxation and taxpayer knowledge significantly and negatively affect tax revenue barriers and tax incentive policies during the COVID-19 pandemic, with the moderating variable strengthening the negative and significant impact on tax barriers. Tax incentives as a moderating variable are able to moderate and strengthen the effects of digital taxation and taxpayer knowledge on tax revenue barriers, categorized as quasi-moderator research, also known as pseudo-moderator research. Quasi-moderation is a variable that moderates the relationship between the independent and dependent variables, where the pseudo-moderator interacts with the independent variable while also serving as an independent variable itself. This is based on research findings indicating a significant negative effect.

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