DEWANI, SITI (2025) PENGARUH DIGITALISASI PELAYANAN PAJAK DAN COOPERATIVE TAX COMPLIANCE TERHADAP KEPERCAYAAN WAJIB PAJAK DAN DAMPAKNYA PADA KEPATUHAN PAJAK (Survei Pada Wajib Pajak Badan di Kanwil DJP Jakarta Timur). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
Indonesia, despite being the largest tax contributor in ASEAN, continues to face persistent challenges in achieving an optimal tax ratio, with East Jakarta Regional Tax Office recording the lowest revenue realization in 2021–2022. This situation highlightsthe urgent need to strengthen tax digitalization and cooperative compliance as strategic reforms. This study investigates the mediating role of taxpayer trust in the relationship between digital tax services, cooperative tax compliance, and corporate taxpayer compliance in East Jakarta. A quantitative survey method was employed, with 150 valid responses collected from corporate taxpayers registered under nine tax service offices. Data were analyzed using structural equation modeling with Smart PLS 4.1. The results show that both digitalization of tax services and cooperative compliance significantly and positively affect tax compliance, not only directly but also indirectly through taxpayer trust. Interestingly, cooperative compliance emerged as the strongest determinant, suggesting that fairness, transparency, and open communication are as crucial as technological efficiency in shaping compliance behavior. This study contributes to the limited body of literature on tax compliance in developing countries by introducing a trust-mediated model that integrates digital and relational factors. Practically, the results provide actionable insights for policymakers and tax authorities to design compliance strategies that balance enforcement with trust-building mechanisms. Future studies should expand the scope beyond corporate taxpayers and incorporate factors such as tax literacy, fiscal incentives, and the effectiveness of the Core Tax Administration System (CTAS). This study is the first to integrate TPB and Slippery Slope Theory within the Indonesian tax digitalization context. Keywords: Tax Digitalization, Cooperative Tax Compliance, Taxpayer Trust, Tax Compliance. Indonesia, meskipun menjadi kontributor pajak terbesar di kawasan ASEAN, masih menghadapi tantangan serius dalam mencapai rasio pajak yang optimal. Kanwil DJP Jakarta Timur bahkan mencatat realisasi penerimaan terendah pada periode 2021–2022, sehingga menegaskan urgensi penguatan digitalisasi pajak dan kepatuhan kooperatif sebagai strategi reformasi. Penelitian ini bertujuan untuk menganalisis peran mediasi kepercayaan wajib pajak dalam hubungan antara digitalisasi layanan pajak, kepatuhan kooperatif, dan kepatuhan wajib pajak badan di Jakarta Timur. Metode survei kuantitatif digunakan dengan memperoleh 150 responden sah dari sembilan Kantor Pelayanan. Pajak, kemudian dianalisis menggunakan structural equation modelingmelalui Smart PLS 4.1. Hasil penelitian menunjukkan bahwa digitalisasi layanan pajak dan kepatuhan kooperatif berpengaruh positif dan signifikan terhadap kepatuhan pajak, baik secara langsung maupun tidak langsung melalui mediasi kepercayaan wajib pajak. Menariknya, kepatuhan kooperatif muncul sebagai faktor paling dominan, menegaskan bahwa transparansi, keadilan, dan komunikasi terbuka sama pentingnya dengan efisiensi teknologi dalam membentuk perilaku kepatuhan. Studi ini memperkaya literatur yang masih terbatas mengenai kepatuhan pajak di negara berkembang dengan menawarkan model mediasi berbasis kepercayaan yang mengintegrasikan faktor digital dan relasional. Dari sisi praktis, hasil penelitian ini memberikan panduan bagi pembuat kebijakan dan otoritas pajak untuk merancang strategi kepatuhan yang menyeimbangkan pendekatan penegakan dengan mekanisme pembangunan kepercayaan. Penelitian selanjutnya disarankan memperluas konteks pada wajib pajak individu, serta mempertimbangkan literasi pajak, insentif fiskal, dan efektivitas Core Tax Administration System (CTAS). Keywords: Digitalisasi Pajak, Kepatuhan Kooperatif, Kepercayaan Wajib Pajak, Kepatuhan Wajib Pajak.
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