Optimizing regional tax revenue with taxpayer compliance as a moderating variable in Yogyakarta

Afuan Fajrian Putra; Ilham Syahid; Reny Lia Riantika

doi:10.20885/jca.vol6.iss3.art2

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Abstract

This study uses a quantitative approach to test the effect of the quality of tax services and digitalization of tax administration on tax revenues moderated by taxpayer compliance. The population and sample in this study were taxpayers registered with the BPAKD of Yogyakarta City and made regional tax payments. The sampling technique used was probability sampling employing the Cochran formula. Structural Equation Modeling (SEM) based on variants or Partial Least Square (PLS) with the SmartPLS version 4.0 was applied as an analysis tool. The results of this study indicate that the quality of tax services, digitalization of tax administration, and taxpayer compliance have a positive and significant effect on tax revenues. In addition, the quality of tax services and digitalization of tax administration have a positive and significant effect on taxpayer compliance. Taxpayer compliance is proven to successfully mediates the relationship between the quality of tax services, digitalization of tax administration, and tax revenues. This study offers a practical insights for the Yogyakarta City government as a regulator which emphasize the importance of improving the quality of tax services provided to taxpayers and how the digitalization system of tax administration can maximize the potential for regional tax revenues. Moreover, this study contributes to the scientific understanding and expansion of research on regional taxes.

Keywords

Local tax APBD local government tax compliance

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Putra, A. F., Syahid, I., & Riantika, R. L. (2025). Optimizing regional tax revenue with taxpayer compliance as a moderating variable in Yogyakarta. Journal of Contemporary Accounting, 6(3), 151–171. https://doi.org/10.20885/jca.vol6.iss3.art2

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References

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References

Andika, K.D., & Yasa, I.N.P. (2020). Pengaruh Technology Acceptance Model terhadap Penggunaan e-Filing (Studi pada Wajib Pajak Orang Pribadi di KPP Pratama Singaraja). Jurnal Ilmiah Akuntansi dan Humanika, 10(3): 267-275. https://doi.org/10.23887/jiah.v10i3.26191.

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Bassey, E., et al. (2022). A Conceptual Framework for Digital Tax Administration - A Systematic Review, Government Information Quarterly, 39(4): 1-15. https://doi.org/10.1016/j.giq.2022.101754.

Bassongui, N., & Houngbédji, H. (2023). Impacts of Tax Digitalisation on Tax Revenues in Sub-Saharan Africa: A Systematic Review. Research Square. 1-10. https://doi.org/10.21203/rs.3.rs-2429085/v1.

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Dewi, F., et al. (2023). Pengaruh Kepatuhan Wajib Pajak Terhadap Pembayaran Pajak Bumi Dan Bangunan Saat Pandemi Dan Setelah Pandemi Tahun 2020-2022 Di Wilayah Kabupaten Karawang. INNOVATIVE: Journal Of Social Science Research. 3(4): 9978–9984.. https://doi.org/10.31004/innovative.v3i4.4758.

Erin, E. (2021). The Effectiveness of Tax Administration Digitalization to Reduce Compliance Cost Taxpayers of Micro Small, and Medium Enterprises. Budapest International Research and Critics Institute-Journal (BIRCI- Journal). 4(4). 7508-7515. https://doi.org/10.33258/birci.v4i4.2666.

Ermanis, Y., et. (2021). Pengaruh Insentif Pajak Pandemi Covid-19, Digitalisasi Administrasi Perpajakan dan Omnibus Law Perpajakan Terhadap Penerimaan Pajak. Bilancia: Jurnal Ilmiah Akuntansi. 5(4). 444-453. https://doi.org/10.35145/bilancia.v5i4.1569.

Fahmi, F.A., & Suryanti, H.H.S. (2019). Pengaruh Layanan Informasi dengan Media Film terhadap Kewaspadaan Siswa tentang Pelecehan Seksual di Kelas VIII-C SMP N 1 Matesih Tahun Pelajaran 2018/2019. Jurnal Medi Kons. 34-49.

Firmansyah. F., & Layli, M. (2022). Personal Taxpayer Compliance in Terms of Tax Rates, Understanding of Tax Regulations, and Quality of Service (Case study at the KPP Pratama Pekanbaru Tampan in 2020–2021). Jurnal Riset Akuntansi Terpadu. 15(2). 224-234.

Ghozali (2021). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 26 Edisi 10. Badan Penerbit Universitas Diponegoro.

Ghozali, I.L., & Dwinita, D. (2016). Pengaruh Kualitas Pelayanan Pajak dan Kepatuhan Material Wajib Pajak dan Implikasinya Terhadap Realisasi Penerimaan Pajak (Survei Pada KPP di Kanwil DJP Jabar I). Jurnal Riset Akntansi. 8(2). 2086-0447. DOI:10.34010/jra.v8i2.526.

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Hair, J.F., et al. (2017). Advanced Issues in Partial Least Squares Structural Equation Modeling. SAGE Publications.

Hassan, I.e., et al. (2021). Voluntary tax compliance behavior of individual taxpayers in Pakistan. Financial Innovation, 7(21): 1-23. https://doi.org/10.1186/s40854-021-00234-4

Hidayat, M., & Defitri, S.Y. (2024). Digitalization and the Changing Landscape of Tax Compliance (Challenges and Opportunities). Accounting studies and Tax Journal (COUNT). 1(1). 131-139. https://doi.org/10.62207/c2gyc030.

Hong, N.T.P. (2022). Factors Affecting Enforced Tax Compliance of Businesses in Vietnam. WSEAS Transactions on Environment and Development. 18: 1174-1197. https://doi.org/10.37394/232015.2022.18.111.

Hutapea, A.T., & Wardhani, I.I. (2023). Pengaruh Efektivitas Penerimaan Pajak, Sistem Pelaporan Pajak, Kepatuhan Wajib Pajak Dan Pelayanan Fiskus Terhadap Penerimaan PPH Pasal 21 Orang Pribadi Pada KPP Medan Belawan. JSAP: Journal Syariah and Accounting Public, 6(2): 206-215. https://doi.org/10.31314/jsap.5.1.1-7.2662.

Ischabita, N., et al. (2022). Pengaruh Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, Penagihan Pajak, Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak. JAPP: Jurnal Akuntansi, Perpajakan, dan Portfolio, 2(2): 1-13. http://dx.doi.org/10.24269/japp.v2i2.5586.

Jaeng, T.Y., & Yadnyana, I.K. (2024). Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan Dan Kualitas Pelayanan, Terhadap Kepatuhan Wajib Pajak Hotel. Owner: Riset dan Jurnal Akuntansi, 8(1): 548-9224. https://doi.org/10.33395/owner.v8i1.1818.

Jeany, J., & Siagian, M. S. (2020). Pengaruh Kualitas Pelayanan dan Kepuasan Nasabah terhadap Loyalitas Nasabah pada BPR Artha Prima Perkasa, JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis Dan Inovasi Universitas Sam Ratulangi), 7(2): 330-341. https://doi.org/10.35794/jmbi.v7i3.30293.

Kastolani, O.J.Y., & Ardiyanto, M.D. (2017). Pengaruh Tingkat Kepatuhan Wajib Pajak dan Pemeriksaan Terhadap Penerimaan Pajak Penghasilan. Diponegoro Journal of Accounting, 6(3): 669-679.

Lin, B., & Jia, Z. (2019). Tax Rate, Government Revenue and Economic Performance: A Perspective of Laffer Curve. China Economic Review, 56: 101307. https://doi.org/10.1016/j.chieco.2019.101307.

Lukman, H., et al. (2023). Factors Affecting Individual Taxpayer Compliance on Tax Return After Using E-Filling. International Journal of Application on Economic and Business, 1(1): 133-140. https://doi.org/10.24912/ijaeb.11.133-140.

Mahendra, P.P., & Sukartha, I.M. (2014). Pengaruh kepatuhan, pemeriksaan, dan penagihan pajak pada penerimaan pajak penghasilan Badan. E-Jurnal Akuntansi Universitas Udayana, 9(3): 633-643.

Mallick, H. (2021). Do governance quality and ICT infrastructure influence the tax revenue mobilisation? An empirical analysis for India. Economic Change and Restructuring, 54: 371-415. https://doi.org/10.1007/s10644-020-09282-9.

Marlyna, D., et al. (2022). Evaluasi Kepatuhan Pajak UMKM selama Pandemi Covid 19. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(11): 5008-5016. https://doi.org/10.32670/fairvalue.v4i11.1832.

Maryantaki, D.D., & Wijaya, S. (2022). Determinants of tax revenue in Indonesia with economic growth as a mediation variable. Jurnal Penelitian Pendidikan Indonesia, 8(2): 450-465. https://doi.org/10.29210/020221522.

Maryati, M., & Khoiri, M. (2022). Pengaruh Kualitas Produk, Kualitas Pelayanan dan Promosi Terhadap Keputusan Pembelian Toko Online Time Universe Studio. Jurnal Ekonomi dan Bisnis, 11(1): 542-550. https://doi.org/10.34308/eqien.v11i1.779.

Mayapada, A.G., et al. (2021). The Determinants of Tax Compliance: Loving or Fearing. Jurnal Akuntansi Kontemporer, 13(2): 122-131. https://doi.org/10.33508/jako.v13i2.3066.

Mimi, & Mulyani, S.D. (2022). Pengaruh Pelayanan, Pengawasan dan Pemeriksaan Pajak terhadap Kepatuhan Wajib Pajak Badan yang dimoderasi Digitalisasi Administrasi Perpajakan. Jurnal Magister Akuntansi Trisakti, 9(1): 37-54. http://dx.doi.org/10.25105/jmat.v9i1.10573.

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Optimizing regional tax revenue with taxpayer compliance as a moderating variable in Yogyakarta

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