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Dampak layanan Pajak online terhadap peningkatan kepatuhan membayar pajak

Author

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  • Khansa, Farahsyfa Mutiara

Abstract

Pajak online telah menjadi fenomena yang signifikan dalam era digital, dengan layanan elektronik yang memungkinkan wajib pajak untuk melaporkan dan membayar pajak secara online. Namun tingkat kepatuhan yang rendah, hal ini mencerminkan berbagai faktor seperti kurangnya pemahaman tentang kewajiban pajak, kesulitan dalam mengakses informasi terkait pajak, dan persepsi negatif terhadap sistem perpajakan. Tujuan penelitian ini adalah untuk mengkaji dampak layanan pajak online terhadap peningkatan kepatuhan wajib pajak dalam membayar pajak. Penelitian ini menggunakan metode kajian literatur yang melibatkan pengumpulan dan analisis secara sistematis sumber-sumber literatur dari Google Cendekia. Hasil penelitan menunjukkan bahwa layanan pajak online dapat berdampak positif terhadap peningkatan kepatuhan wajib pajak dalam membayar pajak. Beberapa faktor yang mempengaruhi kepatuhan wajib pajak antara lain kesadaran wajib pajak, pemahaman perpajakan, kewajiban moral, sanksi pajak, dan kualitas pelayanan. Dengan memperhatikan faktor-faktor ini. layanan pajak online memiliki potensi untuk meningkatkan kepatuhan wajib pajak dan membantu meningkatkan penerimaan pajak secara keseluruhan.

Suggested Citation

  • Khansa, Farahsyfa Mutiara, 2023. "Dampak layanan Pajak online terhadap peningkatan kepatuhan membayar pajak," OSF Preprints 8hdqz, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:8hdqz
    DOI: 10.31219/osf.io/8hdqz
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