Volume 2 Issue 2 | 2025 | View PDF
Paper Id:IJMSM-V2I2P111
doi: 10.71141/30485037/V2I2P111

Electronic Tax System, Tax Services and Tax Sanctions to Improve Fiscal Compliance (Case study at KPP Pratama Jakarta Pluit)

Ruyat Taryana, Supriatiningsih

Citation:
Ruyat Taryana, Supriatiningsih, "Electronic Tax System, Tax Services and Tax Sanctions to Improve Fiscal Compliance (Case study at KPP Pratama Jakarta Pluit)" International Journal of Multidisciplinary on Science and Management, Vol. 2, No. 2, pp. 114-124, 2025.

Abstract:
This study was conducted to determine empirical evidence that can be used to improve tax compliance by implementing an e-taxation system, service quality and the application of tax sanctions that occurred at KPP Pratama Jakarta Pluit. Data were collected from 96 respondents and taken using the Convenience Sampling technique with the selection of respondents based on coincidence only and respondents were administered at KPP Pratama Jakarta Pluit. Then the data were analyzed using multiple linear regression analysis. Based on the results of data processing, all research hypotheses are supported, namely the convenience felt by taxpayers, good competence of tax officials and excellent service facilities as well as the application of strict sanctions have a major influence on the level of tax compliance of individual taxpayers administered at the Jakarta Pluit Pratama Tax Office. This study does not differentiate between the types of respondents' jobs, whether employees or entrepreneurs, does not involve in-depth interviews and the sample size is small. To increase tax revenue that can be felt by the community, the government is expected to improve the quality of efficient and effective tax e-systems, improve the competence of tax officials, provide innovative tax service facilities and apply tax sanctions to taxpayers who violate. This study can describe the impact of implementing e- taxation systems, service quality and the application of tax sanctions on fiscal compliance.

Keywords: Service, Sanctions, e-System, Compliance and Taxpayers.

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