Digital Computer Science for Tax System in SME Taxpayers in Binjai City
DOI:
10.29303/jppipa.v9iSpecialIssue.6643Published:
2023-12-31Issue:
Vol. 9 No. SpecialIssue (2023): UNRAM journals and research based on science education, science applications towards a golden Indonesia 2045Keywords:
Digital Computer, Science, Taxpayers, Tax SystemResearch Articles
Downloads
How to Cite
Downloads
Metrics
Abstract
: Computer technology with digital power will bring better tax payment procedures and expectations of compliance levels. The digital world will encourage increasingly widespread use of artificial intelligence components to make tax-related work easier. This research falls under comparative causal studies using a survey method. The population consists of MSME operators (individual taxpayers) in the city of Binjai who have filled out and returned the questionnaire to the researchers. The sample selection was carried out using purposive sampling technique, and data was gathered from the opinions or perceptions of MSME operators (individual taxpayers) in Binjai. The primary data obtained were descriptively analyzed, and the model and the influence of tax rates and tax penalties on taxpayer compliance through tax understanding were examined using path analysis. The findings indicate a significant influence of tax rates and tax penalties on taxpayer compliance both simultaneously and partially, with tax understanding as an intervening variable not fully proving to mediate the relationship between tax rates and penalties on taxpayer compliance. The low path analysis value in this study should be considered by subsequent researchers to include other variables that may affect corporate value
References
Aicha, G. R. (2021). Digital Taxation in Indonesia - Policy Brief. Center For Indonesia Policy Studies (CIPS, 1(10), 1–10. Retrieved from https://www.econstor.eu/bitstream/10419/249443/1/CIPS-PB10.pdf
Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In Action control: From cognition to behavior (pp. 11–39). Springer. https://doi.org/10.1007/978-3-642-69746-3_2
Alfandia, N. S. (2020). Literature Review on Digital Service Tax as Reference for New Business Model in Indonesia. 2nd Annual International Conference on Business and Public Administration (AICoBPA 2019), 183–187. https://doi.org/10.2991/aebmr.k.201116.037
Anggadini, S. D., Lnu, S., Bramasto, A., & Fahrana, E. (2022). Determination of individual taxpayer compliance in Indonesia: A case study. Journal of Eastern European and Central Asian Research, 9(1). Retrieved from https://repository.unikom.ac.id/70273/2/TURNITIN.pdf
Aulia, S., & Hambali, A. (2022). Digital Service Tax: Lessons Learned. Proceedings, 83(1), 7. https://doi.org/10.3390/proceedings2022083007
Bunn, D., Elke, A., & Cristina, E. (2020). Digital Taxation Around the World. The Tax Foundation, 1–42. Retrieved from https://files.taxfoundation.org/20200610094652/Digital-Taxation-Around-the-World1.pdf
Cahyadini, A., Hutagalung, J. I. G., & Muttaqin, Z. (2023). The urgency of reforming Indonesia’s tax Law in the face of economic digitalization. Cogent Social Sciences, 9(2), 2285242. https://doi.org/10.1080/23311886.2023.2285242
Council, E. (2019). No Title. Digital Taxation, 17(12), 45–57. Retrieved from https://www.consilium.europa.eu/en/policies/digital-taxation/
Devos, K. (2013). Factors influencing individual taxpayer compliance behaviour. African Journal of Business Managemen, 5(33). https://doi.org/10.5897/AJBM11.1742
Filho, E. J. M. A., Gammarano, I. de J. L. P., & Barreto, I. A. (2021). Technology-driven consumption: digital natives and immigrants in the context of multifunctional convergence. Journal of Strategic Marketing, 29(3), 181–205. https://doi.org/10.1080/0965254X.2019.1656278
Ghani, H. H. A., Abd Hamid, N., Sanusi, S., & Shamsuddin, R. (2020). The effect of tax knowledge, compliance costs, complexity and morale towards tax compliance among self-employed in Malaysia. Global Business and Management Research, 12(1), 18–32. Retrieved from http://www.gbmrjournal.com/pdf/v12n1/V12N1-3.pdf
Gitaru, K. (2017). The effect of taxpayer education on tax compliance in Kenya.(a case study of SME’s in Nairobi Central Business District). Retrieved from https://mpra.ub.uni-muenchen.de/id/eprint/80344
Hartanto, S. (2021). Tax Challenges of Digital Economy in Indonesia. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(2), 159–178. https://doi.org/10.25105/jipak.v16i2.6181
Jiang, Y., & Stylos, N. (2021). Triggers of consumers’ enhanced digital engagement and the role of digital technologies in transforming the retail ecosystem during COVID-19 pandemic. Technological Forecasting and Social Change, 172, 121029. https://doi.org/10.1016/j.techfore.2021.121029
Kamil, N. I. (2015). The Effect of Taxpayer Awareness, Knowledge, Tax Penalties and Tax Authorities Services on the Tax Complience:(Survey on the Individual Taxpayer at Jabodetabek & Bandung). Research Journal of Finance and Accounting, 6(2), 104–111. Retrieved from https://core.ac.uk/download/pdf/234630427.pdf
Kira, A. R. (2017). An evaluation of governments’ initiatives in enhancing small taxpayers’ voluntary tax compliance in developing countries. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(1), 253–267. Retrieved from https://m.masccom.com/papers_submitted/2687/.pdf
Koethenbuerger, M. (2021). Taxation of Digital Platforms. Tax by Design for the Netherlands, 41, 169–180. https://doi.org/10.1093/oso/9780192855244.003.0009
Köthenbürger, M. (2020). Taxation of digital platforms. Oxford University Press.
Kraus, S., Jones, P., Kailer, N., Weinmann, A., Chaparro-Banegas, N., & Roig-Tierno, N. (2021). Digital transformation: An overview of the current state of the art of research. Sage Open, 11(3). https://doi.org/10.1177/21582440211047576
Lukman, T. A., Hafni, L., Panjaitan, H. P., Chandra, T., & Sahid, S. (2022). The Influence of Service Quality on Taxpayer Satisfaction and Taxpayer Compliance at BAPENDA Riau Province. International Conference on Business Management and Accounting, 1(1), 40–59. https://doi.org/10.35145/icobima.v1i1.2745
Machmudah, N., & Putra, U. Y. (2020). Pengaruh tarif pajak, pengetahuan perpajakan, dan sanksi pajak terhadap kepatuhan pembayaran pajak umkm kuliner. Doctoral Dissertation, 1–15. Retrieved from http://eprints.uad.ac.id/20941/
Mikesell, J. L. (2007). Developing options for the administration of local taxes: An international review. Public Budgeting & Finance, 27(1), 41–68. Retrieved from https://shorturl.asia/k0n7T
Nurkhin, A., Novanty, I., Muhsin, M., & Sumiadji, S. (2018). The influence of tax understanding, tax awareness and tax amnesty toward taxpayer compliance. Jurnal Keuangan Dan Perbankan, 22(2), 240–255. Retrieved from https://shorturl.asia/ZJtGM
Permata, M. I., & Zahroh, F. (2022). Pengaruh pemahaman perpajakan, tarif pajak, dan sanksi perpajakan terhadap kepatuhan wajib pajak. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(12). Retrieved from https://journal.ikopin.ac.id/index.php/fairvalue
Priambodo, P., & Yushita, A. N. (2017). Pengaruh Pemahaman Peraturan Pajak, Sanksi Perpajakan, Dan Kesadaran Wajib Pajak, Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kantor Pelayanan Pajak Pratama Kabupaten Purworejo Pada Tahun 2017. Jurnal Profita: Kajian Ilmu Akuntansi, 5(5). Retrieved from https://journal.student.uny.ac.id/index.php/profita/article/view/9831
Rahmi, N., Arimbhi, P., Wulandari, W., Ramdan, A., & Rachmatulloh, I. (2021). Opportunities and Challenges Digital Tax in Indonesia. Transparansi: Jurnal Ilmiah Ilmu Administrasi, 4(2), 148–154. https://doi.org/10.31334/transparansi.v4i2.1891
Ramadhanti, S., & Ismail, T. (2023). The Imposition of Digital Taxes in E-commerce. Sociological Jurisprudence Journal, 6(1), 50–55. https://doi.org/10.22225/scj.6.1.2023.50-55
Rosi, R. A. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku UMKM Dalam Melaksanakan Kewajiban Perpajakan (Studi Kasus Pada Wajib Pajak Pelaku UMKM Yang Terdaftar Di KPP Pratama Kabupaten Karanganyar (pp. 1–16). Retrieved from https://shorturl.asia/fv98U
Sidik, M. (2022). Digital Services Tax : Challenge of International Cooperation For Harmonization Machfud Sidik Sekolah Tinggi Perpajakan , Jakarta , Indonesia. Jurnal Pajak Dan Bisnis, 3(1), 56–64. Retrieved from https://doi.org/10.55336/jpb.v3i1.46
Terada-Hagiwara, A., Gonzales, K., & Wang, J. (2019). Taxation challenges in a digital economy —The case of the people’s Republic of China. Bulletin of International Taxation, 7202(108), 1–8. https://doi.org/10.22617/BRF190151-2
Author Biographies
Vebry M Lumban Gaol, Universitas HKBP Nommensen
Halomoan S Sihombing, Universitas HKBP Nommensen
Henry Lumban Batu, Universitas HKBP Nommensen
License
Copyright (c) 2023 Vebry M Lumban Gaol, Halomoan S Sihombing, Henry Lumban Batu
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with Jurnal Penelitian Pendidikan IPA, agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License (CC-BY License). This license allows authors to use all articles, data sets, graphics, and appendices in data mining applications, search engines, web sites, blogs, and other platforms by providing an appropriate reference. The journal allows the author(s) to hold the copyright without restrictions and will retain publishing rights without restrictions.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Jurnal Penelitian Pendidikan IPA.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
