p–ISSN: 2723 - 6609 e-ISSN: 2745-5254

Vol. 5, No. 8 August 2024 http://jist.publikasiindonesia.id/

Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 8, August 2024 3691

Social Norms, Perceptions, Taxpayer Behavior, Tax

Digitalization and Taxpayer Compliance

Ni Putu Desriana Dewi

1*

, Gede sri darma

2

*Correspondence

ABSTRACT

Keywords: social norms;

perception; taxpayer;

digitization of taxation.

Tax compliance is still a concern in all countries, including developed countries

(Difinubun & Isnaini, 2022). Even today, there are still many articles, journals, and

studies conducted by experts, including international organizations, who continue to seek

and develop the best ways to improve tax compliance. The World Bank, the OECD, the

IMF and many others to name a few, continue to encourage further research and initiatives

to better understand and ultimately strengthen the tax responsibilities of taxpayers or

including the fulfilment of tax obligations by the actual conditions of taxpayers

(Siringoringo, 2015). Tax compliance plays an important role and is closely related to

state revenue. Currently, almost all countries in the world have realized that taxes have

become the main source of government revenue from time to time, and taxes are the main

means of financing government activities (Jaya, 2019). Through the website of the

Ministry of Finance of the Republic of Indonesia, the government presents information

on Indonesia's state revenue in recent years according to Figure 1.

increasing every year, but they are still unable to fully finance the government's budget

needs.

The Directorate General of Taxes (DGT) has made several breakthroughs and

improvements, including the start of tax reform in 2000, to achieve the main goal of

increasing state revenue through taxation. In its efforts, the DGT is fully aware that this

is the digital era, the industrial revolution 4.0 and the digital era that is increasingly

widespread around the world, making digital transformation part of the Ministry of

Finance's bureaucratic reform plan. The Ministry of Finance has begun to integrate

change initiatives into a more modern context by implementing massive digitalization

aspects towards a modern and digital-based Ministry of Finance, including through tax

services, taxpayers no longer have to physically come to the tax office every time they

need tax services. Digital services can also be used for 24 hours a day, 7 days a week, or

simply, taxpayers can access public services at any time, without restrictions on distance,

time, or office working hours (onsite officer services).

E-filing, e-form, e-invoice, e-billing, e-pbk, e-photo notary, e-objection, and e-

stamp are examples of digital tax services that can be used by current taxpayers. However,

it is undeniable that the breadth of Indonesia's territory and the diverse backgrounds of

the condition of the Balinese people in terms of digital literacy is not evenly distributed,

which in this context is related to the use of digital tax services.

Currently, it is a common phenomenon that even though digital tax services are

widely available, there are still many taxpayers who choose to come directly to the Tax

Service Office (KPP) to fulfil their tax rights and obligations. During the Annual Tax

Return reporting period, the queue of taxpayers who come to the Tax Return to report the

Tax Return is a common sight in almost all Tax Returns in Indonesia, including Bali.

Taxpayers come to the KPP to report their tax returns, where in the reporting process

digital services are used.

Based on numerical data, it will be seen that the data of taxpayers who report

In this study, tax digitization does not only mean utilizing the "product of taxation"

digitization in the form of digital tax services, or the process of changing tax

administration from the previous manual (Wahyudi & Nuryanah, 2024), (paper copy) to

digital (electronic), or rather digitized, but in a broader sense, namely tax digitization in

the sense of digital transformation which refers to the adoption of digital technology in

the way of thinking, the views and beliefs of taxpayers and there is a cultural change in

it.

Previous studies have attempted to examine various factors that contribute to the

improvement of tax compliance (Sriniyati, 2020), but to the author's knowledge, previous

studies generally discussed how digitalization "products" (digital tax services) affect

variable does not have a significant effect on compliance so the researcher suspects that

there are other factors that affect the relationship between social norms, perceptions, and

taxpayers' behaviour towards tax compliance (Purba & Simbolon, 2021).

As explained earlier, currently the world has entered the era of the digital world

where all aspects of human life, whether realized or not, have begun to undergo

digitalization. In other words, digital has become a part of modern society's life, which

makes the digital world also have a role in fulfilling taxpayers' tax rights and obligations.

So tax digitization is suspected to be another factor that affects the strong and weak

that the results of this study can provide an overview and answers to the phenomena that

occur.

Considering that the level of tax compliance is important for the country as

described above, research is needed that can provide solutions to reducing and even

eliminating the gap between the ideal conditions of taxpayer compliance and the reality

in the field. Therefore, this research is important to study more deeply the phenomenon

that occurs. This research is expected to fill the literature gap regarding phenomena that

still exist in society so that the results of this research not only provide theoretical input

for further research but can also provide practical input for policymakers, especially

decisions related to digital tax services so that in the future the use of digital tax services

Based on the purpose of the study, this study uses a quantitative research design.

The quantitative instrument used was in the form of a questionnaire distributed to

prospective respondents. In this study, a closed questionnaire with a Likert scale was used

that gave respondents a choice of answers in such a way that respondents had to choose

only one answer option. The data was analyzed using SmartPLS software with SEM

(Structural Equation Modelling) analysis techniques.

This research will be conducted at KPP Pratama Tabanan which is located at Jalan

Gatot Subroto, Banjar Anyar, Kediri, Tabanan, Bali. The working area of KPP Pratama

Tabanan includes Tabanan Regency and Jembrana Regency. This location was chosen in

The population in this study is effective taxpayers registered at KPP Pratama

Tabanan because the obligation to report tax returns is attached to taxpayers with active

(effective) NPWP status. Seeing fairly large population data with the distribution of

taxpayers in two districts, namely Tabanan and Jembrana, this study uses Purposive

Sampling in determining the sample. Typical case sampling is used in this study, namely,

prospective respondents are taxpayers who come directly to the tax office to report their

tax returns even though at the time of reporting their tax returns at the tax office, they still

use digital tax services such as e-filling or e-form.

Table 5

Based on the results of the discriminant validity test after model modification as

seen in the table above, it show that all indicators have a cross-loading value against their

construct greater than the cross-loading value against other constructs so it is declared