Measuring The Impact Of Modernized Tax Administration System On Tax Compliance By Tax Sanction, Tax Morale, And Tax Service As Intervening Variables
DOI:
https://doi.org/10.33509/jan.v20i3.12Keywords:
Evaluation, Modernization, Interventing variable, Compliance, Path analysisAbstract
Abstrak : Sektor pajak adalah sumber utama penerimaan negara di beberapa belahan dunia. Peran pentingnya untuk pembangunan dan pembiayaan operasional membuat suatu negara secara terus menerus melakukan perbaikan di segala sektor pajak melalui reformasi perpajakan. Salah satu elemen reformasi adalah memodernisasi administrasi perpajakan. Administrasi pajak menjadi pilihan karena dalam sistem perpajakan, administrasi pajak memegang peranan penting sebagai pengorganisasi data, pengolahan data sampai dengan penyetoran uang pajak. Secara umum, penerapan sistem administrasi perpajakan modern telah menghabiskan secara signifikan uang negara, sehingga perlu dievaluasi secara menyeluruh sebagai bentuk pertanggungjawaban negara kepada masyarakat. Paper ini menawarkan sebuah model untuk mengevaluasi penerapan sistem administrasi perpajakan modern dengan menggunakan analisis jalur untuk mengukur dampak sistem ini terhadap kepatuhan perpajakan dengan sanksi pajak, moral pajak, dan pelayanan pajak sebagai variabel perantara. Dengan menerapkan model ini, diharapkan akan ditemukan faktor-faktor dengan kontribusi terendah yang akan diperbaiki untuk mencapai sistem perpajakan yang optimal.
Kata kunci : Evaluasi, Modernisasi, Variable perantara, Kepatuhan, Analisis jalur
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Abstract : Tax sector is a main source of government income in the worldwide. Its important role for developing and financing operations makes government continuously to conduct improvements in various sectors of taxation through tax reform. One element of the reform is to modernize the tax administration. Tax administration to be an option because in the taxation system, tax administration plays an important role that handles organizing data, collecting and managing tax until remittance of the tax money. In general, the implementation of modernizing the tax administration has spent significantly the public fund so that it must be evaluated comprehensively as a manifestation of accountablity from government. This paper offers a model to evaluate the implementation of modernized tax administration system by using the path analysis to measure the impact on the tax compliance with the tax sanction, tax morale, and tax service as an intermediary variable. By exerting this model, it is expected to find factors that have the lowest contribution, which then to be improved to achieved the optimal tax system.
Keywords : Evaluation, Modernization, Interventing variable, Compliance, Path analysis.
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