THE INFLUENCE OF E-SYSTEM COMPLETION, THE QUALITY OF TAX SERVICES, TAX COMPLIANCE COST, AND TAX SANCTION OF TAXPAYERS COMPLIANCED AT KPP PRATAMA PEKANBARU SENAPELAN
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Abstract
This research is aimed at finding out the impact of e-system application, quality of tax services, tax compliance fees, and tax sanctions on compliance with MSME tax obligations in KPP Pratama Pekanbaru Senapelan. The research uses simple random sampling method with 109 UMKM respondents tax obligation in KPM Pratama. The data collection technique in this study is in the form of a questionnaire. The analysis used was a double linear regression analysis using IBM SPSS version 21. The survey concluded that the implementation of e-systems, the quality of tax services, and tax sanctions have an impact on tax compliance.
References
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Nurlaela, L. (2018). The Influence of Taxpayer Awareness and Tax Service Quality on Motor Vehicle Taxpayer Compliance at the Garut Regency SAMSAT Office. Journal of Economic Discourse, 17(2), 46–55.
Prawagis, FD, ZA, Z., & Mayowan, Y. (2016). The Influence of Understanding Tax Payment Mechanisms, Perception of Tax Rates and Tax Sanctions on MSME Taxpayer Compliance (Study on Taxpayers Registered at Batu Pratama Tax Office). Taxation Journal (JEJAK)|, 10(1), 1–8.
Ramadhanty, A., & Zulaikha. (2020). The Influence of Tax Understanding, Tax Service Quality, Tax Transparency System, Taxpayer Awareness, and Tax Sanctions on Individual Taxpayer Compliance. Diponegoro Journal of Accounting, 9, 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Rohmah, LM, Umardiyah, F., & Muna, N. El. (2021). Modern Tax Service System (1st ed.). Institute for Research and Community Service, KH. A. Wahab Hasbullah University.
Sa'adah, N. (2019). The Influence of Tax Knowledge, Taxpayer Awareness and Compliance Costs on Taxpayer Compliance with PPh 21 at the Jepara Pratama Tax Office.
Said, S., & Aslinda, A. (2018). The Effect of Tax E-System Implementation on Individual Taxpayer Compliance (Study at South Makassar Pratama Tax Office). ATESTASI: Scientific Journal of Accounting, 1(1), 29–39. https://doi.org/10.33096/atestasi.v1i1.37
Tambun, S., & Muhtiar, I. (2019). The Influence of Tax Knowledge and E-System Implementation on Taxpayer Compliance Moderated by the Technology Acceptance Model. Tax Accounting Media, 4(1), 1–15. http://journal.uta45jakarta.ac.id/index.php/MAP
Wahyuni, N., Kurnia, P., & Faradisty, A. (2020). Analysis of the Effect of Tax E-System Implementation and Tax Policy on Taxpayer Compliance (Study at Bangkinang Pratama Tax Office). Journal of Financial and Business Accounting, 13 (Vol. 13 No. 2 (2020)), 88–97. https://doi.org/10.35143/jakb.v13i2.3835
Yasa, INP (2018). Testing Moral Obligations and Compliance Costs on Taxpayer Compliance. Juara: Journal of Accounting Research, 8(1).
Zakiyah, I., & Indriastuti, M. (2020). The Effect of E-System Implementation on Individual Taxpayer Compliance and the Quality of Tax Services as an Intervening Variable. Proceedings of the UNISSULA STUDENT SCIENTIFIC CONFERENCE (KIMU) 3, 944–971. www.cnbcindonesia.com
Adriani. (2020). Income Tax Theory, Cases and Practice. Ocean of Literature.
Adzim, F. (2011). Several Factors Influencing Tax Compliance of Corporate Taxpayers in Makassar City. Balance Economic Journal, 7(2), 51–61.
Andreansyah, F., & Farina, K. (2022). Analysis of the Influence of Tax Incentives, Tax Sanctions, and Tax Services on MSME Taxpayer Compliance. JESYA: Journal of Economics & Sharia, 5(2), 2097–2104.
As'ari, NG (2018). The Influence of Understanding Tax Regulations, Service Quality, Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance. Dewantara Economic and Business Journal, 1(6), 64–76.
Desyanti, A., & Amanda, L. (2020). The Influence of Tax Knowledge and the Implementation of the Tax E-System on Taxpayer Compliance at the North Gresik Pratama Tax Office. Journal of Accounting Science and Research, 9(4), 1–25.
Dewi, DARK, Putra, IGC, & Dicriyani, NLGM (2022). The Influence of Taxpayer Awareness, Service Quality, Moral Obligation, Compliance Costs, and Tax Sanctions on Motor Vehicle Taxpayer Compliance at the Klungkung SAMSAT Office. Bongaya Journal for Research in Accounting (BJRA), 4(2), 371–386.
Dewi, NPYY, Yuesti, A., & Bhegawati, DAS (2022). The Influence of Tax Compliance Costs, Taxpayer Income Level, Knowledge of Tax Regulations, Tax Socialization and Modern Tax Administration System on Taxpayer Compliance at the East Denpasar Pratama Tax Service Office. Kharisma Journal, 4(3), 216–226.
Ermawati, N., & Afifi, Z. (2018). The Influence of Tax Knowledge and Tax Sanctions on Taxpayers with Religiosity as a Moderating Variable. SENDI_U Proceedings, 655–662.
Ilman, A., & Rusydi, MK (2020). The Influence of Tax Compliance Costs on Taxpayer Compliance Levels (An Empirical Study of MSMEs in Malang City). Student Scientific Journal of the Faculty of Economics and Business, Brawijaya University, 8(2), 1–29.
Joman, JMC De, Sastri, IIDAMM, & Datrini, LK (2020). The Effect of Compliance Costs, Tax Audits, and the Implementation of E-SPT on Corporate Taxpayer Compliance at the West Denpasar Pratama Tax Office. Warmadewa Accounting Research Journal, 1(1), 50–54. https://doi.org/10.22225/jraw.1.1.1544.50-54
Jotopurnomo, C., & Mangoting, Y. (2013). The influence of taxpayer awareness, quality of tax authorities' services, tax sanctions, and taxpayer environment on individual taxpayer compliance in Surabaya. Tax & Accounting Review, 1, 51.
Mardiasmo. (2009). Taxation (Andi (ed.); Revision).
Maxuel, A., & Primastiwi, A. (2021). The Effect of Tax Socialization and Tax Sanctions on Tax Compliance of E-Commerce MSMEs. Journal of Management and Business Research, 16(1), 21. https://doi.org/10.21460/jrmb.2021.161.369
Mustikasari, E. (2007). An empirical study of corporate taxpayer compliance in manufacturing companies in Surabaya. National Accounting Symposium X, 26, 1–42.
Nasution, K. (2019). The Influence of Taxpayer Awareness, Tax Sanctions, and Moral Obligations on Individual Taxpayer Compliance at the Lubuk Pakam Tax Office.
Ndalu, MSA, & Wahyudi, D. (2022). The Effect of Tax E-System Implementation, Tax Incentives, Tax Sanctions, and Service Quality on Taxpayer Compliance During the Pandemic (A Study of Taxpayers Registered at the Jepara Pratama Tax Office). Kompak: Scientific Journal of Computerized Accounting, 15(1), 193–204. https://doi.org/10.51903/kompak.v15i1.636
Novianti, APW (2023). The Influence of Taxpayer Awareness, E-System Implementation, and Self-Assessment System Implementation on Individual Taxpayer Compliance (Case Study at Depok Sawangan Pratama Tax Office).
Nurlaela, L. (2018). The Influence of Taxpayer Awareness and Tax Service Quality on Motor Vehicle Taxpayer Compliance at the Garut Regency SAMSAT Office. Journal of Economic Discourse, 17(2), 46–55.
Prawagis, FD, ZA, Z., & Mayowan, Y. (2016). The Influence of Understanding Tax Payment Mechanisms, Perception of Tax Rates and Tax Sanctions on MSME Taxpayer Compliance (Study on Taxpayers Registered at Batu Pratama Tax Office). Taxation Journal (JEJAK)|, 10(1), 1–8.
Ramadhanty, A., & Zulaikha. (2020). The Influence of Tax Understanding, Tax Service Quality, Tax Transparency System, Taxpayer Awareness, and Tax Sanctions on Individual Taxpayer Compliance. Diponegoro Journal of Accounting, 9, 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Rohmah, LM, Umardiyah, F., & Muna, N. El. (2021). Modern Tax Service System (1st ed.). Institute for Research and Community Service, KH. A. Wahab Hasbullah University.
Sa'adah, N. (2019). The Influence of Tax Knowledge, Taxpayer Awareness and Compliance Costs on Taxpayer Compliance with PPh 21 at the Jepara Pratama Tax Office.
Said, S., & Aslinda, A. (2018). The Effect of Tax E-System Implementation on Individual Taxpayer Compliance (Study at South Makassar Pratama Tax Office). ATESTASI: Scientific Journal of Accounting, 1(1), 29–39. https://doi.org/10.33096/atestasi.v1i1.37
Tambun, S., & Muhtiar, I. (2019). The Influence of Tax Knowledge and E-System Implementation on Taxpayer Compliance Moderated by the Technology Acceptance Model. Tax Accounting Media, 4(1), 1–15. http://journal.uta45jakarta.ac.id/index.php/MAP
Wahyuni, N., Kurnia, P., & Faradisty, A. (2020). Analysis of the Effect of Tax E-System Implementation and Tax Policy on Taxpayer Compliance (Study at Bangkinang Pratama Tax Office). Journal of Financial and Business Accounting, 13 (Vol. 13 No. 2 (2020)), 88–97. https://doi.org/10.35143/jakb.v13i2.3835
Yasa, INP (2018). Testing Moral Obligations and Compliance Costs on Taxpayer Compliance. Juara: Journal of Accounting Research, 8(1).
Zakiyah, I., & Indriastuti, M. (2020). The Effect of E-System Implementation on Individual Taxpayer Compliance and the Quality of Tax Services as an Intervening Variable. Proceedings of the UNISSULA STUDENT SCIENTIFIC CONFERENCE (KIMU) 3, 944–971. www.cnbcindonesia.com
Published
2026-02-12
How to Cite
SITUMORANG, Maya Chrisin et al.
THE INFLUENCE OF E-SYSTEM COMPLETION, THE QUALITY OF TAX SERVICES, TAX COMPLIANCE COST, AND TAX SANCTION OF TAXPAYERS COMPLIANCED AT KPP PRATAMA PEKANBARU SENAPELAN.
LUCRUM : Jurnal Bisnis Terapan, [S.l.], v. 5, n. 4, p. 433-447, feb. 2026.
Available at: <https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/lucrum/article/view/5797>. Date accessed: 15 feb. 2026.
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