Pengaruh Penerapan E-filing Dan Sanksi Pajak Terhadap Kepatuhan Formal Wajib Pajak Orang Pribadi (Studi empiris wajib pajak yang terdaftar di KPP Pratama Ruteng)

The Impact of E-filing Implementation and Tax Sanctions on Formal Compliance of Individual Taxpayers (Empirical study of taxpayers registered at the Ruteng Pratama Tax Office)

Kepatuhan wajib pajak merupakan faktor krusial dalam mendukung penerimaan negara dari sektor perpajakan. Pemerintah Indonesia telah menerapkan berbagai upaya untuk meningkatkan kepatuhan pajak, termasuk melalui penerapan sistem E-filing dan pemberlakuan sanksi pajak. Penelitian ini bertujuan untuk menganalisis pengaruh penerapan E-filing dan sanksi pajak terhadap kepatuhan formal wajib pajak orang pribadi. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan deskriptif dan verifikatif. Populasi penelitian adalah wajib pajak orang pribadi yang terdaftar di KPP Pratama Ruteng. Sampel penelitian berjumlah 100 responden yang dipilih menggunakan teknik purposive sampling. Data dikumpulkan melalui kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data menggunakan Software Smart PLS. Hasil penelitian menunjukkan bahwa: (1) Penerapan E-filing berpengaruh positif dan signifikan terhadap kepatuhan formal wajib pajak orang pribadi, Kemudahan akses, efisiensi waktu, dan keamanan data yang ditawarkan sistem E-filing terbukti meningkatkan motivasi wajib pajak untuk melaporkan SPT tepat waktu. (2) Sanksi pajak tidak berpengaruh terhadap kepatuhan formal wajib pajak orang pribadi. Wajib pajak orang pribadi lebih cenderung patuh melalui pendekatan yang preventiv seperti  pelayanan yang baik dan sistem yang user-friendly bukan  pendekatan represif seperti takut akan sanksi. Penelitian ini menyimpulkan bahwa penerapan E-filing memiliki peran penting dalam meningkatkan kepatuhan formal wajib pajak orang pribadi sedangkan sanksi pajak tidak berpengaruh secara statistic. Sosialisasi berkelanjutan tentang manfaat E-filing dan ketegasan penerapan sanksi pajak direkomendasikan untuk terus meningkatkan tingkat kepatuhan pajak di Indonesia.

Kata kunci: E-filing, sanksi pajak, kepatuhan formal, wajib pajak orang pribadi, perpajakan

Taxpayer compliance is a crucial factor in supporting state revenue from the taxation sector. The Indonesian government has implemented various efforts to improve tax compliance, including through the implementation of E-filing systems and the enforcement of tax sanctions. This study aims to analyze the influence of E-filing implementation and tax sanctions on the formal compliance of individual taxpayers. This research employs a quantitative research method with descriptive and verificative approaches. The research population consists of individual taxpayers registered at KPP Pratama Ruteng. The research sample comprises 100 respondents selected using purposive sampling technique. Data were collected through questionnaires that have been tested for validity and reliability. Data analysis technique utilized Smart PLS software. The research results indicate that: (1) E-filing implementation has a positive and significant effect on formal compliance of individual taxpayers. The ease of access, time efficiency, and data security offered by the E-filing system have proven to increase taxpayer motivation to report tax returns on time. (2) Tax sanctions do not affect the formal compliance of individual taxpayers. Individual taxpayers are more likely to comply through preventive approaches such as good service and user-friendly systems rather than repressive approaches such as fear of sanctions. This study concludes that E-filing implementation plays an important role in improving formal compliance of individual taxpayers, while tax sanctions have no statistically significant effect. Continuous socialization about the benefits of E-filing and firm enforcement of tax sanctions are recommended to continuously improve tax compliance levels in Indonesia.

Keywords: E-filing, tax sanctions, formal compliance, individual taxpayers, taxation.