The THE EFFECT OF TAX INCENTIVES, TAX RATES AND TAX SANCTIONS ON TAX COMPLIANCE WITH TAX SERVICES IN THE COVID-19 PANDEMIC AS A MODERATION VARIABLE
DOI:
https://doi.org/10.47776/mizania.v4i1.890Keywords:
Keywords : Tax Incentives, Tax Rates, Tax Sanctions, Tax Compliance, Tax ServicesAbstract
In this study, the mixed method was used with a non-probability sampling technique - a purposive sample aimed at 200 respondents who are domiciled in the DKI Jakarta area and interviewing tax employee informants. In the results of this study found the results of the analysis in the form of tax incentives have a positive effect on tax compliance, tax rates have a positive effect on tax compliance, tax sanctions have a positive effect on tax compliance, tax incentives cannot strengthen the relationship between tax services and tax compliance, tax rates can strengthen service relationships taxes with tax compliance and tax sanctions can strengthen the relationship between tax services and tax compliance. The data is relevant from respondents who are aligned with the informants.
References
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Alasfour, F. (2019). Costs of Distrust: The Virtuous Cycle of Tax Compliance in Jordan . J Bus Ethics , 243–258.
Alm, J. (2019). What Motivates Tax Compliance. Tulane University, 1-65.
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Basri, H. (2020). The Influence of Competence, Independence, and Audit Risk on the Ability to Detect Corruption with Integrity Moderating Variables. Jakarta: Trisakti University.
Belgie Intrada, TW (2019). The Influence of Personal Taxpayer Attitudes Related to the Implementation of Administrative Sanctions, Account Representative Services and Ability to Pay Tax Amnesty Ransom to the Compliance of Individual Taxpayers in Palembang City, Indonesia . Journal of Accounting, Finance and Auditing Studies DOI: 10.32602/jafas , 38-58.
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Kuchumova, Y. (2018). A Collateral Tax Sanction: When Does It Mimic a Welfare-Improving Tag ? Int Tax Public Finance , 841–866.
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Lasmono, E. (2021). The Effect of Tax Policy, Tax Knowledge and Tax Sanctions on Individual Tax Compliance in MSME Online Transaction Actors with Tax Incentives as a Moderating Variable. Yogyakarta: Indonesian Islamic University.
Latief, SZ (2020). The Influence of Trust in Government, Tax Incentive Policies and Tax Benefits on Taxpayer Compliance. CESJ : Center of Economic Students Journal , 270-289.
Luh Putu Santi Krisna Dewi, NK (2018). Effect of Taxpayer Awareness, Tax Sanctions, E-Filling and Tax Amnesty on Taxpayer Reporting Compliance. e-Journal of Accounting at Udayana University , 1626-1655.
Mahangila, DN (2017). The Impact of Tax Compliance Costs on Tax Compliance Behavior. Journal of Tax Administration Vol 3:1 , 57-83.
Mohammad Choirul Anam, RA (2018). The Influence of Taxpayer Awareness, Fiscal Services and Tax Sanctions on Compliance of Individual Taxpayers Conducting Business Activities and Independent Employment as Intervening Variables. Journal of Accounting , 1-18.
Muhammad Yudhy Guztaman, SD (2019). Single Tariff and Tax Compliance of Micro Small and Medium Enterprises in Indonesia (Case Study in DKI Jakarta Province). Proceeding of The 3rd International Conference on Accounting, Business & Economics (UII-ICABE 2019) , 51-57.
Mukhtar, M. (2018). Effect of Tax Awareness and Penalty Sanctions on Taxpayer Compliance. Makassar: Makassar Muhammadiyah University.
Nandang Bekti Karnowati, EH (2021). Moderation of Tax Socialization of Factors Affecting Taxpayer Compliance in the Time of Covid-19. International Journal of Research in Business and Social Science 10(5) , 184-194.
Ni Nyoman Manik Anggara Wati, AY (2021). The Effect of Tax Knowledge, Tax Sanctions, Tax Rates and Tax Services on Taxpayer Compliance in Paying Motor Vehicle Taxes at the Tabanan City Samsat Office. Kharisma Journal , 349-358.
Ni Nyoman Sulistya Yunia, IN (2021). The Influence of Understanding of Tax Regulations Quality of Fiscal Services, Tax Sanctions, Taxpayer Awareness and Reducing MSME Tax Rates PP No. 23 of 2018 on Mandatory Compliance with Risk Preference as a Moderating Variable. Kharisma Journal , 106-117.
Noor Sharoja Sapiei, JK (2014). Determinants of Tax Compliance Behavior of Corporate Taxpayers in Malaysia . e-Journal of Tax Research vol 12, no. 2 , 383-409.
Padyanoor, A. (2020). Indonesian Tax Policy Responding to the Covid-19 Crisis: Benefits for Taxpayers. e-Jurnal of Accounting , 2216-2230.
Pancawati Hardiningsih, CS (2020). Taxpayer Compliance with MSME Actors with Moderation of Tax Justice A Structural Approach. Journal of Accounting and Auditing , 1-25.
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Adi Kurnia Hermawan, MR (2020). The Effect of Changes in MSME PPh Rates on Compliance with Tax Payments at KPP Pratama Boyolali. National Symposium on State Finance , 43-115.
Aditya S. Kilo, TH (2022). The Potential for Increased MSME Taxpayer Compliance During the Covid-19 Pandemic After the Publishing of the MSME Final PPh 21 Incentive is Borne by the Government. NCAF Proceedings of National Conference on Accounting and Finance , 44-52.
Agustino, L. (2016). Fundamentals of Public Policy. Bandung: Alphabet.
Ahmad Farhan Alshira'h, HA-J. (2020). Moderating Role of Patriotism on Sales Tax Compliance among Jordanian SMEs . International Journal of Islamic and Middle Eastern Finance and Management Vol. 13 No. 3, 2020 , 389-415.
Alasfour, F. (2019). Costs of Distrust: The Virtuous Cycle of Tax Compliance in Jordan . J Bus Ethics , 243–258.
Alm, J. (2019). What Motivates Tax Compliance. Tulane University, 1-65.
Augustin Bergeron, G. T.-P. (2017-2019, January-December 1460). The Impact of Reducing Tax Rates and Strengthening Enforcement on Revenue Collection in the DRC. (G. T. Augustin Bergeron, Performer) Political Economy and Governance, Kananga, Kasai-Central, Democratic Republic of Congo.
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Basri, H. (2020). The Influence of Competence, Independence, and Audit Risk on the Ability to Detect Corruption with Integrity Moderating Variables. Jakarta: Trisakti University.
Belgie Intrada, TW (2019). The Influence of Personal Taxpayer Attitudes Related to the Implementation of Administrative Sanctions, Account Representative Services and Ability to Pay Tax Amnesty Ransom to the Compliance of Individual Taxpayers in Palembang City, Indonesia . Journal of Accounting, Finance and Auditing Studies DOI: 10.32602/jafas , 38-58.
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Elin Dwi Mareti, SD (2019). The Influence of Understanding of Tax Regulations, Quality of Tax Service, Tax Sanctions and Tax Amnesty on Taxpayer Compliance with Risk Preference as a Moderating Variable. Proceedings of the 2nd National Expert Seminar , 1-16.
Erlane K Ghani, NM (2021). Influence of Behavior, Enforcement and Law Clarity on Tax Compliance Among E-Commerce Taxpayers . Journal of Management Information and Decision Sciences , 1-9.
Evi Rahmawati Lazuardini, JS (2018). The Effect of Understanding Tax Regulations, Tax Rates and Tax Sanctions on MSME Taxpayer Compliance (Study on Individual Taxpayers Registered at KPP Pratama Malang Selatan). e-Journal of Management Research Management Study Program , 25-34.
Fadhilah. (2018). The Effect of Taxpayer Awareness, Tax Services and Taxpayer Compliance on Tax Receipts at the East Medan Pratama Tax Service Office . Medan: UIN North Sumatra.
Fadli, d. R. (2021, June 11). Halodoc: Here's the Complete Chronology of the Corona Virus Entering Indonesia . Retrieved from Halodoc Web Site : https://www.halodoc.com
Fefi, R. (2018). Analysis of Factors Affecting Taxpayer Compliance at the Payahkumbuh Primary Tax Service Office . Jakarta: The Open University.
Firdaus A Dunia, WA (2019). Cost Accounting 5th Edition . Jakarta: Salemba Empat.
Ghozali, I. (2015). Multivariate Analysis Application with IBM SPSS 23 Program . Semarang: Diponegoro University Publishing Agency.
Hendi Subandi, MI (2018). Analysis of Factors Affecting Village Treasurer Tax Compliance in Batu City . Periodic e-Journal of Indonesian Accounting and finance Airlangga University , 1-16.
I Made Dwi Sumba Wirawan, GY (2021). Understanding of Taxation and Religiosity Moderates the Reduction of Tax Rates and Online Services on Taxpayer Compliance. E-Journal of Accounting , 1169-1188.
Indonesia, JK (2021, February 02). Ministry of Finance of the Republic of Indonesia . Retrieved from the Ministry of Finance of the Republic of Indonesia Web Site : https://jdih.kemenkeu.go.id
Juli Ratnawati, RI (2015). Tax Basics . Yogyakarta: Deeppublish .
Khaidir, M. (2011). Mixed Method Research . Journal of Public Health , 53-56.
Kuchumova, Y. (2018). A Collateral Tax Sanction: When Does It Mimic a Welfare-Improving Tag ? Int Tax Public Finance , 841–866.
Kurniati, D. (2022, January 4). DDTC News . Retrieved from DDTC Web Site : https://news.ddtc.co.id/continued-pemulihan-penerimaan-pph-orang-pribadi-tumbuh-69-di-2021-35815
Lalisu, SJ (2021). Effect of Changes in Tariffs, Modernization of the Tax System, Understanding of Taxes and Utilization of Tax Incentives on Tax Compliance of MSME Taxpayers with Financial Conditions as Moderation in the City of Gorontalo. Yogyakarta: Indonesian Islamic University.
Langi, IF (2020). The Influence of Tax Incentives and Tax Authority Services During the Pandemic, Digital Literacy, Taxpayer Trust in Tax Compliance. Surabaya: Petra Christian University.
Lasmono, E. (2021). The Effect of Tax Policy, Tax Knowledge and Tax Sanctions on Individual Tax Compliance in MSME Online Transaction Actors with Tax Incentives as a Moderating Variable. Yogyakarta: Indonesian Islamic University.
Latief, SZ (2020). The Influence of Trust in Government, Tax Incentive Policies and Tax Benefits on Taxpayer Compliance. CESJ : Center of Economic Students Journal , 270-289.
Luh Putu Santi Krisna Dewi, NK (2018). Effect of Taxpayer Awareness, Tax Sanctions, E-Filling and Tax Amnesty on Taxpayer Reporting Compliance. e-Journal of Accounting at Udayana University , 1626-1655.
Mahangila, DN (2017). The Impact of Tax Compliance Costs on Tax Compliance Behavior. Journal of Tax Administration Vol 3:1 , 57-83.
Mohammad Choirul Anam, RA (2018). The Influence of Taxpayer Awareness, Fiscal Services and Tax Sanctions on Compliance of Individual Taxpayers Conducting Business Activities and Independent Employment as Intervening Variables. Journal of Accounting , 1-18.
Muhammad Yudhy Guztaman, SD (2019). Single Tariff and Tax Compliance of Micro Small and Medium Enterprises in Indonesia (Case Study in DKI Jakarta Province). Proceeding of The 3rd International Conference on Accounting, Business & Economics (UII-ICABE 2019) , 51-57.
Mukhtar, M. (2018). Effect of Tax Awareness and Penalty Sanctions on Taxpayer Compliance. Makassar: Makassar Muhammadiyah University.
Nandang Bekti Karnowati, EH (2021). Moderation of Tax Socialization of Factors Affecting Taxpayer Compliance in the Time of Covid-19. International Journal of Research in Business and Social Science 10(5) , 184-194.
Ni Nyoman Manik Anggara Wati, AY (2021). The Effect of Tax Knowledge, Tax Sanctions, Tax Rates and Tax Services on Taxpayer Compliance in Paying Motor Vehicle Taxes at the Tabanan City Samsat Office. Kharisma Journal , 349-358.
Ni Nyoman Sulistya Yunia, IN (2021). The Influence of Understanding of Tax Regulations Quality of Fiscal Services, Tax Sanctions, Taxpayer Awareness and Reducing MSME Tax Rates PP No. 23 of 2018 on Mandatory Compliance with Risk Preference as a Moderating Variable. Kharisma Journal , 106-117.
Noor Sharoja Sapiei, JK (2014). Determinants of Tax Compliance Behavior of Corporate Taxpayers in Malaysia . e-Journal of Tax Research vol 12, no. 2 , 383-409.
Padyanoor, A. (2020). Indonesian Tax Policy Responding to the Covid-19 Crisis: Benefits for Taxpayers. e-Jurnal of Accounting , 2216-2230.
Pancawati Hardiningsih, CS (2020). Taxpayer Compliance with MSME Actors with Moderation of Tax Justice A Structural Approach. Journal of Accounting and Auditing , 1-25.
Pranoto, AT (2016). Tax Bureaucratic Reform as an Effort to Increase State Revenue from the Tax Sector. Yustisia. Vol. 5 No. 2 Tax Bureaucratic Reform , 395-414.
Prasetyo, DF (2021). Effect of Tax Incentives and Quality of Tax Services on Taxpayer Compliance during the Pandemic Period. Surabaya: STIE Perbanas Surabaya.
Purwanto, A. (2021, January 27). Kompaspedia-Kompas . Retrieved from Kompas Web Site : https://kompaspedia.kompas.id
Puspitaningrum, RR (2018). The Influence of Gender, Education Level, Income Level and Ethnic Diversity on Individual Taxpayer Compliance Behavior (Application of Theory of Planned Behavior ). 2018: Indonesian Islamic University.
Official, S. (2017). Tax Theory and Cases . Jakarta: Salemba Empat Publishers.
RI, KK (2020, September 22). About Us : Ministry of Finance of the Republic of Indonesia . Retrieved from Ministry of Finance Web Site : https://www.kemenkeu.go.id
Richard Andrew, DP (2021). PMK 86/2020 Incentives in the Middle of the Covid-19 Pandemic: Does it Affect MSME Taxpayer Compliance in Surabaya? Journal of Accounting and Taxes, 21(2) , 349-366.
Rizky Anugrah Putra, NN (2022). Effect of Tax Incentives and E-Filling System on Individual Taxpayer Compliance. Bandung Conference Series : Accontancy , 494-500.
Ropinov Saputro, FM (2020). Effect of Education Level of Owner of Accounting Practice and Perception of Tax Incentives on MSME Tax Compliance. EMBA Journal: Journal of Economics, Management, Business and Accounting Research , 1-10.
Rulyati Susi Wardhani, EA (2022). The Influence of Tax Incentive Policies, Tax Digitization and Trust in the Government on Handling the Impact of Covid-19. Bangka Belitung University Journal of Accounting , 1-17.
Safiq, M. (2020). Moderating Effect of Taxpayer Awareness in Relation to Factors Influencing Tax Paying Compliance and Tax Paying Compliance. Accountthink : Journal of Accounting and Finance , 220-238.
Salman Latief, JZ (2020). The Influence of Trust in Government, Tax Incentive Policies and Tax Benefits on Taxpayer Compliance. Center of Economic Student Journal Vol. 3 No. 3 , 270-290.
Samputra, W.d. (2020). Tax Reduction Potential and Tax Policy Strategies to Anticipate the Impact of the Covid-19 Pandemic: National Resilience Perspective. Journal of Economics & Public Policy , 93-108.
Saputra, Y. (2016). dspace.uii.ac.id. Retrieved from dspace.uii.ac.id Web Site: https://dspace.uii.ac.id/bitstream/handle/123456789/1785/05.3%20bab%203.pdf?sequence=9&isAllowed=y
Sarjon o, B. (2021). Impact of Article 21 Income Tax Incentives during the Covid19 Pandemic on Take Home Pay and Annual SPT Reporting. Journal of Applied Business , 257-270.
Shigehiro Oishi, KK (2018). Progressive Taxation, Income Inequality and Happiness. American Psychological Association , 1-12.
Siregar, YES (2021). The Effect of Tax Sanctions and Tax Incentives in Mitigating Tax Non-Compliance Actions: An Experimental Study . Malang: UIN Maulana Malik Ibrahim.
Sitorus, RR (2020). Moderation of Tax Incentives in the Era of the Covid-19 Pandemic on the Influence of E-Faktur and E-Proof of Withholding on Taxpayer Compliance. Journal of Business Studies , 1-16.
Soko Wikardojo, AM (2021). Facility Analysis of Outstanding Income Tax Tariff in View of Gross Income. Journal of Economic Paradigm Vol.16. No. 3 , 417-425.
Solecah. (2018). Analysis of Rates, Socialization, Implementation of Sanctions and Service Quality of Tax Officers for MSME Taxpayer Compliance Through Taxpayer Satisfaction as a Moderator Variable at the Jepara Pratama Tax Service Office . 2018 : Muria Kudus University.
Sriniyati. (2020). Effect of Tax Morale, Tax Sanctions and Tax Amnesty Policy on Tax Compliance of Individual Taxpayers. Journal of Accounting, Economics and Business Management , 14-23.
Sugiyono. (2016). Quantitative Research Methods, Qualitative and R&D . Bandung: Alphabet.
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Published
2024-03-31
How to Cite
Faiz, A. (2024). The THE EFFECT OF TAX INCENTIVES, TAX RATES AND TAX SANCTIONS ON TAX COMPLIANCE WITH TAX SERVICES IN THE COVID-19 PANDEMIC AS A MODERATION VARIABLE. MIZANIA: Jurnal Ekonomi Dan Akuntansi, 4(1), 409–433. https://doi.org/10.47776/mizania.v4i1.890
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