IMPROVING INDIVIDUAL TAXPAYER COMPLIANCE IN KUPANG CITY: A SYNERGY OF TAXPAYERS, ORGANIZATIONS, AND TAX TECHNOLOGY

Made Denny Oktariyana; Donny Teguh Santoso Junias

doi:10.29303/jaa.v10i2.751

Authors

Made Denny Oktariyana Politeknik Negeri Kupang
Donny Teguh Santoso Junias Politeknik Negeri Kupang

DOI:

https://doi.org/10.29303/jaa.v10i2.751

Keywords:

Individual Taxpayer, Average Effective Rate, Coretax, Income Tax

Abstract

This study analyzes the declining compliance level of individual taxpayers in reporting Annual Tax Returns at the Kupang Primary Tax Office (2020–2024). Despite a sharp increase in active taxpayers, the compliance rate fell drastically from 92.9% (2020) to 54.5% (2024). The research examines this decline by considering three factors: low tax comprehension, new Average Effective Rate (TER) regulations (PP No. 58/2023), and administrative constraints from the system transition to Coretax (PMK No. 81/2024). This research employs an analytical framework that synergizes Taxpayer, Organization, and Technology variables, using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method. The research results show key findings across these factors. The Organization Factor shows that Understanding of Tax Regulations and tax sanctions has a positive and significant influence on Individual Taxpayer Awareness; however, Tax Socialization has no significant impact. Furthermore, the Technology Factor emerged as a strong driver, with the Tax Administration System, Information System Quality, and Service Quality all having a positive and significant influence on Individual Taxpayer Awareness, affirming the crucial role of modern systems. Finally, the Human Factor plays a central role. Individual Taxpayer Awareness is proven to have a positive and significant influence on Individual Taxpayer Compliance with the highest path coefficient (0.603), making it the most dominant predictor in achieving compliance.

References

Abdillah, Willy, and Jogiyanto. (2015). Partial Least Square (PLS) Alternatif Structural Equation Modeling (SEM) dalam Penelitian Bisnis. Andi Yogyakarta.

Airlangga, M. P., & Jati, I. K. (2025). The Effect of Tax Knowledge, Tax Sanctions, and Taxpayer Awareness on Individual Taxpayer Compliance. International Journal of Economics, Management and Accounting, 2(4), 273–281. https://doi.org/10.61132/ijema.v2i4.858

Ajzen, I. and Fishbein, M.1980. Understanding Attitudes and Predicting Social Behaviour. Englewood Cliffs, NJ, Prentice-Hall

Anggraeni, A. P., Yuniarta, G. A., and Yudiastuti, P. (2023). Pengaruh Pemahaman Peraturan Perpajakan dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Ilmu Akuntansi dan Bisnis, 16(1), 1-13).

Anugrah, M Sahib Saesar and Fitriandi, Primandita. 2022. Analisis Kepatuhan Pajak Berdasarkan Theory of Planned Behavior. Jurnal Info Arta. Vol 6 No. 1. doi:https://10.31092/jia.v6i1.1388

Berlyanki, Z M. Ristiyana, Rida. Dan Mulatsih, S N. 2024. Pengaruh Kualitas Sistem Elektronik Perpajakan, Kualitas Informasi, Kualitas Layanan, Keamanan Dan Kerahasiaan Informasi Wajib Pajak Terhadap Kepuasan Pengguna (Studi Pada KPP Pratama Tangerang Timur). Jurnal Ekonomi Bisnis. Volume 30, Nomor 1. DOI : https://doi.org/10.33592/jeb.v30i1.5168.

Direktorat Jendral Pajak KEMENKEU. 2024. Panduan Singkat Implementasi Coretax bagi Wajib Pajak Versi 1.0. Link: https://pajak.go.id/coretax

Enachescu, J., Begs, O., and Bîlcan, F. (2019). The Impact of Tax Education and Tax Knowledge on Tax Compliance amongst Romanian Students. Accounting and Management Information Systems, 18(4), 499–510.

Franata, M. S., & Khairudin, K. (2025). The Effect of Taxation Socialization, Taxpayer Awareness, Tax Sanctions and Tax Service Quality on Motor Vehicle Taxpayer Compliance. International Journal of Education, Social Studies, and Management (IJESSM), 5(1), 262–278. https://doi.org/10.52121/ijessm.v5i1.627

Frecky, M., & Waluyo, H. (2025). The Effect of Tax Sanctions, Tax Knowledge, and Tax Socialization on Individual Taxpayer Compliance with Taxpayer Awareness as a Mediation Variable. Journal Research of Social Science, Economics, and Management, 4(10), 1255–1264. https://doi.org/10.59141/jrssem.v4i10.831

Gabriella, Nella. and Frederica, Diana. 2024. Pengaruh Pemahaman Peraturan Perpajakan,Kesadaran Wajib Pajak, Sanksi, Kondisi Keuangan,Dan Transparansi Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi dan Bisnis Indonesia (JABISI). Vol. 5. No. 1. April 2024 DOI: doi.org/10.55122/jabisi.v5i1.1183

Hartono, M., and Kurniawati, D. (2024). Pengaruh Kualitas Sistem Informasi Perpajakan dan Pemahaman Peraturan Pajak terhadap Kepatuhan Wajib Pajak. Jurnal Riset Akuntansi dan Perpajakan, 11(1), 1-15).

Indrawati, Yana. Anggriawan, Prima T. and Sakti, P Buntang. 2024. Pengaruh Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak di Indonesia. Unes Law Review. Vol. 6, No. 4. DOI: https://doi.org/10.31933/unesrev.v6i3.

Kemenkeu. 2024. APBNKITA Kinerja dan Fakta. Kementerian Keuangan Republik Indonesia. Link: www.kemenkeu.go.id/apbnkita

Lestari, N., and Pamungkas, D. (2022). The effect of e-filing system implementation on taxpayer awareness and compliance: The role of internet understanding. International Journal of Social Science and Public Policy, 4(1), 78-89.

Muyassaroh, U. D., & Prawestri, A. D. (2025). The Influence of Tax Knowledge and Taxpayer Compliance through Taxpayer Awareness. Proceeding of International Management Conference and Progressive Papers, 3(1).

Nurawalya, D. N. S., & Sutrisno, T. (2025). The Effect of Tax Service Quality on Taxpayer Compliance with Satisfaction as the Mediating Variable. Telaah Ilmiah Akuntansi dan Perpajakan, 3(1), 1–16. https://doi.org/10.21776/tiara.2025.3.1.164

Oktris, L., Muktiasih, I., and Azhar, Z. (2024). Understanding of Taxation, Taxpayer Morality, and Tax Compliance in Indonesia: The Importance of Tax Awareness. AKRUAL: Jurnal Akuntansi, 16(1), 1–14.

Oladipupo, A. O., and Obazee, U. (2016). Tax Knowledge, Tax Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. iBusiness, 8(1), 1-9.

Peraturan Menteri Keuangan No. 81 Tahun 2024 tentang Ketentuan Perpajakan dalam Rangka Pelaksanaan Sistem Inti Administrasi Perpajakan (Coretax).

Peraturan Pemerintah Republik Indonesia Nomor 58 Tahun 2023 mengenai Tarif Pemotongan Pajak Penghasilan (PPh) Pasal 21 Atas Penghasilan Sehubungan Dengan Pekerjaan, Jasa, atau Kegiatan Wajib Pajak Orang Pribadi.

Phan, T. T. H., Ho, T. T., and Le, A. H. (2022). The impact of e-tax service quality on taxpayer satisfaction and compliance intention in Vietnam. Cogent Business and Management, 9(1), 2055694.

Pratama, A. (2021). The effect of deterrence factors on tax compliance: The role of tax awareness as a mediating variable. Journal of Contemporary Accounting, 3(2), 89-102.

Putra, I. M. D. D., and Sukartha, I. M. (2021). Pengaruh Sanksi Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi dan Bisnis, 17(1), 37-50).

Restiana, D., Suhatmi, E. C., & Hastuti, I. (2025). The Effect of Taxpayer Awareness, Tax Socialization and Tax Sanctions on Two-Wheeled Motor Vehicle Taxpayer Compliance in Pacitan Regency. International Conference of Economics and Business (ICON-ECOBIZ), 1(1).

Sabaha, S. N., & Permatasari, I. K. (2025). The Effect of Tax Awareness, Tax Sanctions, and Tax Literacy on Tax Compliance (Case Study on Taxpayers Registered at the Kediri City Pratama Tax Service Office). Majapahit Journal of Islamic Finance and Management, 5(2), 1735–1753. https://syariah.jurnalikhac.ac.id/index.php/majapahit/article/view/444

Safitri, N. S., and Susilawati, N. (2020). Pengaruh Sistem Administrasi Perpajakan Modern dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Indonesia, 9(1), 1-12).

Sandra, N. A., & Anwar, S. (2021). The Effect of Tax Sanctions on Taxpayer Compliance with Services as a Moderating Variable. Sustainable Business Accounting and Management Review, 3(3), 1–10. https://doi.org/10.61656/sbamr.v3i3.45

Septina, D., & Dyarini, D. (2025). The Effect of Taxpayer Awareness, Modernization of the Tax System, and Tax Amnesty on Taxpayer Compliance for Micro, Small and Medium Enterprises (MSMEs). Dinasti International Journal of Economics, Finance & Accounting, 6(3), 1944–1953. https://doi.org/10.38035/dijefa.v6i3.4513

Setiawan, B., and Fitriani, A. (2022). Pengaruh Sosialisasi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Pajak dan Keuangan Publik, 10(1), 25-38).

Suprapto, R. A., and Rusli, M. (2020). Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Aktual, 7(1), 1-12).

Supriatiningsih. 2023. Pengaruh Sistem Administrasi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Univesitas Teknologi Muhammadiyah Jakarta. Vol. 12. No. 1. Doi: http://orcid.org/0000-0001-5334-6505

Susilawati, S., Sukmana, R., Jufrizen, J., and Sitorus, R. R. (2023). The Effect of Tax Knowledge, Tax Awareness, Tax Sanctions, and Service Quality on Taxpayer Compliance. WSEAS Transactions on Business and Economics, 20, 201-212.

Tjondro, R., Santoso, T., and Si, M. (2022). The Influence of Tax Information System Quality and Tax Sanctions on Taxpayer Compliance. Budapest International Research and Critics Institute (BIRCI-Journal), 5(1), 5897-5906.

Wulandari, D., and Suryono, B. (2023). Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi dan Keuangan, 25(1), 1-14).

Zaikin, Muhammad. Pagalung, Gagaring. Dan Rasyid, Syarifuddin. 2023. Pengaruh Pengetahuan Wajib Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Intervening. Owner: Riset and Jurnal Akuntansi. e–ISSN: 2548-9224.

p–ISSN: 2548-7507. Vol. 7 No. 1, 2023 DOI : https://doi.org/10.33395/owner.v7i1.1346