The Influence of Tax Sanctions and Tax Rates on Perceptions of Tax Evade Agency with Tax Information Technology as a Moderation Variable in KPP Pratama Jombang

Omi Pramiana; Fikrotun Nabila; Beni Sucipto

doi:10.30587/jcaa.v3i2.9010

Authors

Omi Pramiana ITEBIS PGRI DEWANTARA JOMBANG
Fikrotun Nabila ITEBIS PGRI Dewantara Jombang
Beni Sucipto ITEBIS PGRI Dewantara Jombang

DOI:

https://doi.org/10.30587/jcaa.v3i2.9010

Keywords:

Sanksi Pajak, Tarif Pajak, Teknologi Informasi Pajak, dan Persepsi Penggelapan Pajak

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sanksi pajak dan tarif pajak terhadap persepsi penggelapan pajak badan dengan teknologi informasi sebagai variabel moderasi. Populasi yang digunakan dalam penelitian ini adalah seluruh wajib pajak badan yang terdaftar dan telah melakukan kewajiban perpajakannya di KPP Pratama Jombang masa pajak tahun 2022. Metode pemilihan sampel yang digunakan dengan menggunakan rumus Slovin dan diperoleh 100 sampel. Teknik analisis data yang digunakan adalah analisis dengan SmartPLS 4.0. Hasil penelitian ini menunjukkan bahwa sanksi pajak berpengaruh negatif tidak signifikan terhadap persepsi penggelapan pajak badan, tarif pajak berpengaruh positif signifikan terhadap persepsi penggelapan pajak badan, teknologi informasi tidak dapat memoderasi atau memperlemah pengaruh variabel sanksi pajak terhadap variabel persepsi penggelapan pajak badan, dan teknologi informasi dapat memoderasi atau memperkuat pengaruh variabel tarif pajak terhadap variabel persepsi penggelapan pajak badan.

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