PENGARUH SANKSI DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ONLINE DI MALANG DENGAN MODERASI PENGETAHUAN PAJAK
Abstract
Tujuan penelitian ini untuk menilai sejauh mana sanksi pajak dan tingkat kesadaran wajib pajak memengaruhi kepatuhan pajak di kalangan pelaku bisnis daring. Selain itu, studi ini juga menelusuri peran pengetahuan perpajakan sebagai variabel moderasi dalam hubungan antara kedua komponen ini dengan kepatuhan pajak wajib. Mekanisme yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui penyebaran kuesioner kepada pelaku usaha berbasis online sebagai responden. Perangkat lunak SmartPLS digunakan untuk melakukan analisis data dengan metode Partial Least Square (PLS). Studi ini menunjukkan bahwa tingkat kepatuhan wajib pajak dipengaruhi secara signifikan oleh kesadaran pajak dan sanksi pajak. Di sisi lain, pengetahuan perpajakan terbukti memperkuat hubungan antara sanksi pajak dan kepatuhan, menunjukkan peran moderasi yang positif. Namun demikian, pengetahuan perpajakan tidak menunjukkan peran moderasi dalam kaitannya antara kesadaran pajak dan kepatuhan pelaku bisnis online. Hasil ini menekankan pentingnya peningkatan literasi perpajakan di kalangan pelaku bisnis daring untuk mendorong kepatuhan sukarela terhadap kewajiban perpajakan mereka.
References
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Salameh, A. A., Abu-AlSondos, I. A., Ali, B. J. A., & Alsahali, A. F. (2020). From Citizens Overview: Which Antecedents’ Can Assist to Increase Their Satisfaction Towards the Ubiquity of Mobile Commerce Applications? International Journal of Interactive Mobile Technologies, 14(17), 45–55. https://doi.org/10.3991/ijim.v14i17.16589
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Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/10.1016/0749-5978(91)90020-T
Alkhodary, D., Abu-Alsondos, I. A., Ali, B. J. A., Shehadeh, M., & Salhab, H. A. (2022). Visitor Management System Design and Implementation during the Covid-19 Pandemic. Information Sciences Letters, 11(4), 1059–1067. https://doi.org/10.18576/isl/110406
Anggadini, S. D., Surtikanti, 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), 129–137. https://doi.org/10.15549/jeecar.v9i1.883
Argilés-Bosch, J. M., Somoza, A., Ravenda, D., & García-Blandón, J. (2020). An Empirical Examination of The Influence of e-Commerce on Tax Avoidance in Europe. Journal of International Accounting, Auditing and Taxation, 41. https://doi.org/10.1016/j.intaccaudtax.2020.100339
Aryani, D. N., Nair, R. K., Hoo, D. X. Y., Hung, D. K. M., Lim, D. H. R., Chandran, D. A. R., Chew, W. P., & Desai, A. (2021). A Study on Consumer Behaviour: Transition from Traditional Shopping to Online Shopping During the COVID-19 Pandemic. International Journal of Applied Business and International Management, 6(2), 81–95. https://doi.org/10.32535/ijabim.v6i2.1170
Cahyani, L. P. G., & Noviari, N. (2019). Pengaruh Tarif Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM. E-Jurnal Akuntansi, 1885. https://doi.org/10.24843/eja.2019.v26.i03.p08
Disemadi, H. S., & Prasetyo, D. (2021). Tanda Tangan Elektronik pada Transaksi Jual Beli Online: Suatu Kajian Hukum Keamanan Data Konsumen di Indonesia. Wajah Hukum, 5(1), 13. https://doi.org/10.33087/wjh.v5i1.300
Guna, W. I., Amini, S. A., Firmansyah, A., & Trisnawati, E. (2022). Kepatuhan Wajib Pajak Badan Selama Era Pandemi Covid 19: Insentif Pajak, Sosialisasi Perpajakan dan Kesadaran Wajib Pajak. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 6(2S), 613–625. https://doi.org/10.31092/jpi.v6i2s.1834
Hair Jr., J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2022). Partial Least Squares Structural Equation Modeling ( PLS-SEM ) Using R.
Hamid, N. A., Ismail, I. S., Yunus, N., Jali, M. N., & Rosly, A. S. (2022). Taxpayer Perceptions of Tax Awareness, Tax Education, and Tax Complexity among Small and Medium Enterprises in Malaysia: A Quadrant Analysis Approach. Universal Journal of Accounting and Finance, 10(1), 231–242. https://doi.org/10.13189/ujaf.2022.100124
Hantono. (2021). The Impact Tax Knowledge, Tax Awareness, Tax Morale Toward Tax Compliance Boarding House Tax. International Journal of Research -GRANTHAALAYAH, 9(1), 49–65. https://doi.org/10.29121/granthaalayah.v9.i1.2021.2966
Hasanah, S. A. N., Agustina, D., Ningsih, O., & Nopriyanti, I. (2024). Teori Tentang Persepsi dan Teori Atribusi Kelley. CiDEA Journal, 3(1), 44–54. https://doi.org/10.56444/cideajournal.v3i1.1810
Mulyani, S., Suparno, S., & Sukmariningsih, R. M. (2023). Regulations and Compliance in Electronic Commerce Taxation Policies: Addressing Cybersecurity Challenges in the Digital Economy. International Journal of Cyber Criminology, 17(2), 133–146. https://doi.org/10.5281/zenodo.4766709
Mulyati, Y., & Ismanto, J. (2021). Pengaruh Penerapan E-Filing, Pengetahuan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak pada Pegawai Kemendikbud. JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 4(2), 139–155. https://doi.org/10.32493/jabi.v4i2.y2021.p139-155
Musimenta, D. (2020). Knowledge Requirements, Tax Complexity, Compliance Costs and Tax Compliance in Uganda. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1812220
Nguyen, T. H. (2022). The Impact of Non-Economic Factors on Voluntary Tax Compliance Behavior: A Case Study of Small and Medium Enterprises in Vietnam. Economies, 10(8). https://doi.org/10.3390/economies10080179
Oláh, J., Kitukutha, N., Haddad, H., Pakurár, M., Máté, D., & Popp, J. (2019). Achieving Sustainable e-Commerce in Environmental, Social and Economic Dimensions by Taking Possible Trade-Offs. In Sustainability (Switzerland) (Vol. 11, Issue 1). MDPI. https://doi.org/10.3390/su11010089
Pambudi, R. (2024). Pajak Ekonomi Digital RI Capai Rp26,75 Triliun hingga Juli 2024, Segini Kontribusi Kripto, Pinjol, dan E-Commerce.
Pawama, S. D., Sondakh, J. J., Warongan, J. D. L., Studi, P., Akuntansi, M., Ekonomi, F., Bisnis, D., Ratulangi, S., Kampus, J., & Bahu, U. (2021). Pengaruh Kesadaran Wajib Pajak, Transparansi Pajak Dan Penggunaan Aplikasi E-Filing Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Umkm Di Kota Manado. Jurnal Riset Akuntansi Dan Auditing "GOODWILL, 12(2), 167–178.
Pihany, A. W., & Andriani, S. (2022). Tax Morale, Religiusitas, dan Sanksi Pajak Terhadap Tax Compliance Pada WPOP di Organisasi Nahdlatul Wathan. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(4), 702–710. https://doi.org/10.47065/ekuitas.v3i4.1562
Prawira, I. F. A., Kustiawan, M., Zulhaimi, H., & Solikin, I. (2019). Tax knowledge , Tax Morale , and Tax Compliance : Taxpayers ’ View. The International Journal of Business Management and Technology, 3(1), 10–15. www.theijbmt.com
Ratnawati, V., Sari, R. N., & Sanusi, Z. M. (2019). Education, Service Quality, Accountability, Awareness, and Taxpayer Compliance: Individual Taxpayer Perception. International Journal of Financial Research, 10(5), 420–429. https://doi.org/10.5430/ijfr.v10n5p420
Salameh, A. A., Abu-AlSondos, I. A., Ali, B. J. A., & Alsahali, A. F. (2020). From Citizens Overview: Which Antecedents’ Can Assist to Increase Their Satisfaction Towards the Ubiquity of Mobile Commerce Applications? International Journal of Interactive Mobile Technologies, 14(17), 45–55. https://doi.org/10.3991/ijim.v14i17.16589
Scarcella, L. (2020). E-Commerce and Effective VAT/GST Enforcement: Can Online Platforms Play a Valuable Role? Computer Law and Security Review, 36. https://doi.org/10.1016/j.clsr.2019.105371
Sihombing, P. R., & Arsani, A. M. (2022). Aplikasi Minitab Untuk Statistisi Pemula (IssueMarch). https://www.rhttps//www.researchgate.net/publesearchgate.net/publication/359053660ication/359053660
Sulbahri, R. A., & Kusuma, G. S. M. (2024). Pengaruh Penerapan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Sosialisasi Perpajakan sebagai Variabel Moderating. Bandung Conference Series: Accountancy, 4(1), 14–24. https://doi.org/10.29313/bcsa.v4i1.11961
Wicaksono, K. A. (2022). Tantangan Kepatuhan Pajak UMKM Sektor Digital, Tak Ada SolusiTunggal.DDTCNews. https://news.ddtc.co.id/berita/nasional/43347/tantangan-kepatuhan-pajak-umkm-sektor-digital-tak-ada-solusi-tunggal
Zanaria, Y., & Lestari, A. A. (2020). The Influence of Tax Comprehension, Tax Awareness and Tax Sanctions Toward Tax Obedience of SME’s. 436(2010), 916–921. https://doi.org/10.2991/assehr.k.200529.193
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2025-06-09
How to Cite
Wardani, N., & Andriani, S. (2025). PENGARUH SANKSI DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ONLINE DI MALANG DENGAN MODERASI PENGETAHUAN PAJAK. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 9(2), 234-248. https://doi.org/10.31955/mea.v9i2.5659
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