The effect of ease of use of M-Pajak and ease of use of e-form on MSMEs taxpayer compliance
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Apr 10, 2023
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Abstract
When a taxpayer complies with all of his or her tax obligations and uses all of their tax privileges, this is known as taxpayer compliance. Tax revenue increases with better taxpayer compliance; conversely, when taxpayer compliance is low, tax revenue and state treasury both decline. As a result, DJP introduced the M-Pajak application and E-Form system, one of the tax administration reforms, with the goal of facilitating taxpayer access to more individualized, quicker, and MSMEs-friendly income tax reporting. The purpose of this study is to determine whether MSMEs taxpayer compliance in Pematang Serai Village, Langkat Regency, North Sumatra, is influenced by how simple M-Pajak and E-Form are to use. 35 MSME taxpayers made up the sample. The research methodology is quantitative, and descriptive statistics with multiple linear regression techniques are used for data analysis. According to the study's findings, M-Pajak and E-Form accessibility both partially and concurrently influence taxpayer compliance.This demonstrates that the simpler a DJP application or system is to use, the higher the rate of taxpayer compliance will be because it's simpler for taxpayers to comply with their tax responsibilities.
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How to Cite
Susilawaty, T. E., & Azzahra, A. S. (2023). The effect of ease of use of M-Pajak and ease of use of e-form on MSMEs taxpayer compliance. Enrichment : Journal of Management, 13(1), 32-38. https://doi.org/10.35335/enrichment.v13i1.1184
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Bitrián, P., Buil, I., & Catalán, S. (2021). Enhancing user engagement: The role of gamification in mobile apps. Journal of Business Research, 132(April), 170–185. https://doi.org/10.1016/j.jbusres.2021.04.028
Carrillo, P., Pomeranz, D., & Singhal, M. (2017). Dodging the Taxman. American Economic Journal: Applied Economics, 9(2), 144–164.
DDTC, R. (2022). Artikel ini telah tayang di DDTCNews dengan judul “DJP Sebut Ada 9 Fitur Layanan yang Bisa Dimanfaatkan WP di M-Pajak”. Baca selengkapnya: https://news.ddtc.co.id/djp-sebut-ada-9-fitur-layanan-yang-bisa-dimanfaatkan-wp-di-m-pajak-43780. Penulis: Redaksi D. DDTC. https://news.ddtc.co.id/djp-sebut-ada-9-fitur-layanan-yang-bisa-dimanfaatkan-wp-di-m-pajak-43780
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
H. Lei, M.M. Chiu, D. Wang, C. Wang, T. X. (2022). Effects of Game-Based Learning on Students’ Achievement in Science: A Meta-Analysis. Journal of Educational Computing Research, 60(6), 1–17. https://journals.sagepub.com/doi/abs/10.1177/07356331211064543?journalCode=jeca
Handayani, P., Syarifudin, S., & Nurhayati, N. (2022). Pemanfaatan Aplikasi Akuntansi Berbasis Android Dalam Pembukuan Sederhana UMKM (Pada Anggota UMKM Pondok Petir Sejahtera). JMM - Jurnal Masyarakat Merdeka, 5(1), 35. https://doi.org/10.51213/jmm.v5i1.104
Hidayah, M. R., Probowulan, D., & Aspirandi, R. M. (2021). Pemanfaataan Aplikasi Akuntansi Berbasis Android SI APIK Untuk Menunjang Pelaporan Keuangan UMKM. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 71–80. https://doi.org/10.37641/jiakes.v9i1.471
Kao, M. C., Yuan, Y. H., & Wang, Y. X. (2023). The study on designed gamified mobile learning model to assess students’ learning outcome of accounting education. Heliyon, 9(2), e13409. https://doi.org/10.1016/j.heliyon.2023.e13409
Mascagni, G., Mengistu, A. T., & Woldeyes, F. B. (2021). Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia. Journal of Economic Behavior and Organization, 189, 172–193. https://doi.org/10.1016/j.jebo.2021.06.007
Mugion, R. G., Toni, M., Raharjo, H., Di Pietro, L., & Sebathu, S. P. (2018). Does the service quality of urban public transport enhance sustainable mobility? Journal of Cleaner Production, 174, 1566–1587. https://doi.org/10.1016/j.jclepro.2017.11.052
Prakoso, B. D., & Mildawati, T. (2019). Pengaruh e-form Perpajakan Terhadap Kepatuhan Wajib Pajak Pribadi Pada (KPP) Surabaya Sukomanunggal. Jurnal: Ilmu Dan Riset Akuntansi, 28, 1–18.
Saputra, K. D., Rahmaastri, D. A., Setiawan, K., Suryani, D., & Purnama, Y. (2019). Mobile financial management application using google cloud vision API. Procedia Computer Science, 157, 596–604. https://doi.org/10.1016/j.procs.2019.09.019
Slemrod, J., Collins, B., Hoopes, J. L., Reck, D., & Sebastiani, M. (2017). Does credit-card information reporting improve small-business tax compliance? Journal of Public Economics, 149, 1–19. https://doi.org/10.1016/j.jpubeco.2017.02.010
Sugiyono. (2019). Metodelogi Penelitian Kuantitatif dan Kualitatif Dan R&D. ALFABETA.
Suryani, E., Almanika, S., Septiawan, A., Bisnis, E., Mataram, U., Ekonomi, F., Mataram, U., Ekonomi, F., & Mataram, U. (2021). BERBASIS ANDROID DENGAN PENDEKATAN TECHNOLOGY ACCEPTANCE MODEL DAN THEORY OF PLANNED BEHAVIOR Jurnal Magister Manajemen Unram. 10(3).
Suwardi. (2020). Pengaruh Penggunaan E-Form Terhadap Peningkatan Kepatuhan Wajib Pajak. In Simposium Nasional Keuangan Negara (Vol. 2, Issue 1, pp. 654–676). https://jurnal.bppk.kemenkeu.go.id/snkn/article/view/574
Tavares, N. (2022). The use and impact of game-based learning on the learning experience and knowledge retention of nursing undergraduate students: A systematic literature review. Nurse Education Today, 117(March), 105484. https://doi.org/10.1016/j.nedt.2022.105484
Tjen, C., Evans, C. (2017). Causes and consequences of corruption in tax administration: an Indonesian case study. EJTR 15.
Tommy. (2022). Rasio UMKM Taat Pajak: Sejauh Apa Kesadaran Pajak di Sektor UMKM? Sobatpajak. https://www.sobatpajak.com/article/60cc0a1dcebfa843e22f1fc0/Rasio UMKM Taat Pajak%3A Sejauh Apa Kesadaran Pajak di Sektor UMKM%3F
Y.L. Pan. (2017). Discussion on the application of smart phone-based mobile learning in physical education teaching. Taiwan Educational Review, 8, 177–206.