The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo
DOI:
https://doi.org/10.52728/ijtc.v4i1.412Keywords:
E-invoice 3.0, Taxable Person Compliance, VAT revenueAbstract
Compliance of Taxable Person (PKP) is a complicated problem related to the implementation of an e-invoice application, especially the knowledge and perceptions of those who consider that making electronic-based tax invoices is difficult to do. This study aims to determine and analyze the effect of the e-invoice 3.0 application and Taxable Person compliance on the increase in VAT revenues. To obtain the research sample, the author used a non-probability sampling technique with the convenience sampling method. The results showed that e-invoice 3.0 implementation and Taxable person compliance simultaneously had a positive and significant effect on VAT revenues with a value of 113,819. The author provides suggestions for the Primary Tax Office of Pasar Rebo, Jakarta to continue improving its services in providing information and campaign related to the use of e-invoice 3.0 to Taxable person to improve their compliance and also to increase the amount of tax revenue which can affect VAT revenues.
References
Aldholay, A. H., Isaac, O., Abdullah, Z., & Ramayah, T. (2018). The role of transformational leadership as a mediating variable in DeLone and McLean information system success model: The context of online learning usage in Yemen. Telematics and Informatics, 35(5), 1421–1437. https://doi.org/10.1016/j.tele.2018.03.012
Amendolagine, V., De Pascale, G., & Faccilongo, N. (2021). International capital mobility and corporate tax revenues: How do controlled foreign company rules and innovation shape this relationship? Economic Modelling, 101, 105543. https://doi.org/10.1016/j.econmod.2021.105543
Anggia, P. (2019). Achieving of Income Tax With Awareness of Taxation in Indonesia’S Tax Law System. Jurnal Hukum Yustisia, 8(2), 292–308. https://doi.org/https://doi.org/10.20961/yustisia.v8i2.26136
Angraini, Y., Ompusunggu, A. P., & Darmansyah. (2017). Pengaruh Pelayanan Konseling Dan Penerapan E-Faktur Terhadap Penerimaan Pajak, Pemediasi Kepatuhan Wajib Pajak DI KPP Pratama Depok Cimanggis. Jurnal Ilmiah Ilmu Ekonomi Universitas Muhammadiyah Sukabumi, 6(11), 31–44. http://eprints.ummi.ac.id/145/
Arvin, M. B., Pradhan, R. P., & Nair, M. S. (2021). Are there links between institutional quality, government expenditure, tax revenue and economic growth? Evidence from low-income and lower middle-income countries. Economic Analysis and Policy, 70, 468–489. https://doi.org/10.1016/j.eap.2021.03.011
Astuti, A. N. P., & Panjaitan, I. (2017). Pengaruh E-Faktur Dan Pengetahuan Pajak Terhadap Penerimaan Pajak Dengan Kepatuhan Wajib Pajak Sebagai Variabel Moderating Pada Kantor Pelayanan Pajak Pratama Sunter, Jakarta Utara. Jurnal Media Akuntansi Perpajakan, 2(1), 1–13. http://journal.uta45jakarta.ac.id/index.php/MAP/article/view/876
Awaloedin, D. T., Nur, M., & Julyana, D. (2021). Analisis Penggunaan E-Faktur dan Kepatuhan Pengusaha Kena Pajak dalam Pelaporan SPT Masa PPn 2016-2018. Jurnal Ilmu Dan Budaya Universitas Nasional, 42(2), 224–236. https://doi.org/http://dx.doi.org/10.47313/jib.v42i2.1430
Badan Pusat Statistik. (2021). Pendapatan Nasional Indonesia 2016-2020. https://www.bps.go.id/publication/2021/06/08/bcb06430a707226bff9f8d99/pendapatan-nasional-indonesia-2016-2020.html
Ciptaningsih, T. (2013). Determinan Kesuksesan Implementasi Aplikasi E-Faktur Pajak. Journal of Accounting Faculty of Economics, Universitas Sarjanawiyata Tamansiswa, 1(1), 52–58. https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/8
Creswell, J. W. (2017). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed (S. Z. Qudsy (ed.); 3rd ed.). Pustaka Pelajar. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1213690
Direktorat Jenderal Pajak. (2014). Peraturan Direktorat Jenderal Pajak PER-16/PJ/2014. Kementerian Keuangan Republik Indonesia. https://perpajakan-id.ddtc.co.id/sumber-hukum/peraturan-pusat/peraturan-direktur-jenderal-pajak-per-16pj2014
Direktorat Jenderal Pajak. (2015). Peraturan Direktorat Jenderal Pajak Nomor PER-41/PJ/2015 Pengamanan Transaksi Elektronik Layanan Pajak Online. Kementerian Keuangan Republik Indonesia. https://perpajakan-id.ddtc.co.id/sumber-hukum/peraturan-pusat/peraturan-direktur-jenderal-pajak-per-41pj2015
Direktorat Jenderal Pajak. (2020). Peraturan Direktur Jenderal Pajak Nomor Per-09/PJ/2020 Tentang Bentuk, Isi, Dan Tata Cara Pengisian Surat Setoran Pajak. Kementerian Keuangan Republik Indonesia. https://perpajakan-id.ddtc.co.id/sumber-hukum/peraturan-pusat/peraturan-direktur-jenderal-pajak-per-09pj2020
Fasmi, L., & Misra, F. (2014). Modernisasi Sistem Administrasi Perpajakan dan Tingkat Kepatuhan Pengusaha Kena Pajak. Jurnal Akuntansi Multiparadigma, 5(1). https://doi.org/10.18202/jamal.2014.04.5007
Ghozali, I. (2016). Aplikasi Analisis Multivariete dengan Program IBM SPSS 23 (I. Ghozali (ed.); 8th ed.). Badan Penerbit Universitas Diponegoro. http://kin.perpusnas.go.id/DisplayData.aspx?pId=218217&pRegionCode=UN11MAR&pClientId=112
Gnangnon, S. K. (2021). Tax reform and public debt instability in developing countries: The trade openness and public revenue instability channels. Economic Analysis and Policy, 69, 54–67. https://doi.org/10.1016/j.eap.2020.11.005
Hajawiyah, A., Suryarini, T., Kiswanto, & Tarmudji, T. (2021). Analysis of a tax amnesty’s effectiveness in Indonesia. Journal of International Accounting, Auditing and Taxation, 44, 100415. https://doi.org/10.1016/j.intaccaudtax.2021.100415
Handoko, I., Aimon, H., & Syofyan, E. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Perekonomian Dan Penerimaan Pajak Di Indonesia. Jurnal Kajian Ekonomi, 3(05), 1–13. http://ejournal.unp.ac.id/index.php/ekonomi/article/view/4158
Hasan, R., Jiang, Y., & Rafols, R. M. (2021). Place-based preferential tax policy and industrial development: Evidence from India’s program on industrially backward districts. Journal of Development Economics, 150, 102621. https://doi.org/10.1016/j.jdeveco.2020.102621
Holm-Hadulla, F. (2020). Fiscal equalization and the tax structure. Regional Science and Urban Economics, 81, 103519. https://doi.org/10.1016/j.regsciurbeco.2020.103519
Kammas, P., & Sarantides, V. (2020). Democratisation and tax structure in the presence of home production: Evidence from the Kingdom of Greece. Journal of Economic Behavior & Organization, 177, 219–236. https://doi.org/10.1016/j.jebo.2020.05.025
Kraal, D. (2019). Petroleum industry tax incentives and energy policy implications: A comparison between Australia, Malaysia, Indonesia and Papua New Guinea. Energy Policy, 126, 212–222. https://doi.org/10.1016/j.enpol.2018.11.011
Lahiri, K., & Yang, C. (2021). Boosting tax revenues with mixed-frequency data in the aftermath of COVID-19: The case of New York. International Journal of Forecasting. https://doi.org/10.1016/j.ijforecast.2021.10.005
Lintang, K., Kalangi, L., & Pusung, R. (2017). Analisis Penerapan E-Faktur Pajak dalam Upaya Meningkatkan Kepatuhan Pengusaha Kena Pajak untuk Pelaporan SPT Masa PPn pada KPP Pratama Manado. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2), 2023–2032. https://doi.org/https://doi.org/10.35794/emba.v5i2.16486
Lynch, E. M. (2017). Ancient shapes, modern measures: A quantitative method to describe bedrock ground stone shape. Journal of Archaeological Science: Reports, 13, 211–221. https://doi.org/10.1016/j.jasrep.2017.03.055
Mardones, C., & Flores, B. (2018). Effectiveness of a CO2 tax on industrial emissions. Energy Economics, 71, 370–382. https://doi.org/10.1016/j.eneco.2018.03.018
Ndoricimpa, A. (2021). Tax reforms, civil conflicts and tax revenue performance in Burundi. Scientific African, 13, e00927. https://doi.org/10.1016/j.sciaf.2021.e00927
Nurtin, S., Somantri, Y. F., & Pratiwi, L. (2021). Pengaruh Penerapan E-Faktur dan E-SPT PPn Terhadap Kepatuhan Pengusaha Kena Pajak yang Terdaftar di KPP Pratama Tasikmalaya. Jurnal Ekonomi Perjuangan, 2(2), 1–11. https://doi.org/10.36423/jumper.v2i2.666
Rahayu, S. K. (2017). Perpajakan: Konsep dan Aspek Formal (1st ed.). Rekayasa Sains. https://openlibrary.telkomuniversity.ac.id/pustaka/143210/perpajakan-konsep-dan-aspek-formal.html
Rahwani, N. R., Sadewa, M. M., Qalbiah, N., Mukhlisah, N., Artha W, P., & Nikmah, N. (2019). XBRL based Corporate Tax Filing in Indonesia. Procedia Computer Science, 161, 133–141. https://doi.org/10.1016/j.procs.2019.11.108
Roky, H., & Meriouh, Y. Al. (2015). Evaluation by Users of an Industrial Information System (XPPS) Based on the DeLone and McLean Model for IS Success. Procedia Economics and Finance, 26, 903–913. https://doi.org/10.1016/S2212-5671(15)00903-X
Saad, N. (2014). Tax Knowledge, Tax Complexity and Tax Compliance: Taxpayers’ View. Procedia - Social and Behavioral Sciences, 109, 1069–1075. https://doi.org/10.1016/j.sbspro.2013.12.590
Sakti, N. W., & Hidayat, A. (2015). E-Faktur: Mudah dan Cepat Penggunaan Faktur Pajak Secara Online (F. Pratiwi (ed.); 1st ed.). Visimedia. https://opac.perpusnas.go.id/DetailOpac.aspx?id=960846
Sinuhaji, A. A. (2019). Pengaruh Pengetahuan Pajak, Pelayanan Fiskus, Sosialisasi Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus Di KPP Pratama Serpong [Indonesia Banking School]. http://repository.ibs.ac.id/125/
Suárez Serrato, J. C., & Zidar, O. (2018). The structure of state corporate taxation and its impact on state tax revenues and economic activity. Journal of Public Economics, 167, 158–176. https://doi.org/10.1016/j.jpubeco.2018.09.006
Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
Sukardji, U. (2017). Pajak Pertambahan Nilai (PPN) (11th ed.). RajaGrafindo Persada. https://www.rajagrafindo.co.id/produk/pajak-pertambahan-nilai-edisi-revisi/
Sulistyowati, N. W., Amah, N., & Setyaningrum, F. (2020). The Effectiveness Application of E-Invoice VAT to The Taxable Entrepreneurs in KPP Pratama Madiun. Jurnal Komunikasi Ilmiah Akuntansi Dan Perpajakan Profita, 13(3), 321–334. https://doi.org/https://dx.doi.org/10.22441/profita.2021.v13i3.002
Tam, C., & Oliveira, T. (2016). Understanding the impact of m-banking on individual performance: DeLone & McLean and TTF perspective. Computers in Human Behavior, 61, 233–244. https://doi.org/10.1016/j.chb.2016.03.016
Tarufelli, B., Snyder, B., & Dismukes, D. (2021). The Potential Impact of the U.S. Carbon Capture and Storage Tax Credit Expansion on the Economic Feasibility of Industrial Carbon Capture and Storage. Energy Policy, 149, 112064. https://doi.org/10.1016/j.enpol.2020.112064
Walsh, K. (2012). Understanding Taxpayer Behaviour – New Opportunities for Tax Administration. The Economic and Social Review, 4(3), 451–475. https://www.esr.ie/article/view/46
Widodo, W., Djefris, D., & Wardhani, E. A. (2013). Moralitas, Budaya, dan Kepatuhan Pajak (2nd ed.). Alfabeta. https://cvalfabeta.com/product/moralitas-budaya-dan-kepatuhan-pajak/
Yang, J., & Zhou, C. (2021). Does industrial clustering mitigate the sensitivity of firm relocation to tax differentials? The role of financing. Finance Research Letters, 40, 101681. https://doi.org/10.1016/j.frl.2020.101681
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
