Tax revenue determinants: A systematic analysis of tax regulation understanding and service quality

Suparna Wijaya; Muhammad Sajjad; Irsyad Mufid; Julio Riones Karo Karo; Muhammad Saddam Alfarizi; Muhammad Fayaadh

doi:10.54957/jurnalku.v5i1.1433

Penulis

Suparna Wijaya Universitas Pembangunan Nasional Veteran Jakarta
Muhammad Sajjad Universitas Pembangunan Nasional Veteran Jakarta
Irsyad Mufid Universitas Pembangunan Nasional Veteran Jakarta
Julio Riones Karo Karo Universitas Pembangunan Nasional Veteran Jakarta
Muhammad Saddam Alfarizi Universitas Pembangunan Nasional Veteran Jakarta
Muhammad Fayaadh Universitas Pembangunan Nasional Veteran Jakarta

DOI:

https://doi.org/10.54957/jurnalku.v5i1.1433

Kata Kunci:

Behavioral Economics, Service Quality, Taxpayer Compliance, Tax Knowledge, Tax Revenue, Taxation Technology

Abstrak

Taxation represents a critical revenue source for nations worldwide, including Indonesia, reflecting direct societal contributions to national development. This study explores the impact of taxpayer understanding of regulations and tax service quality on compliance levels and their subsequent effect on tax revenue. Using a systematic literature review methodology, we analysed 30 articles from indexed sources including Google Scholar, Sinta, and Science Direct. Our findings reveal significant positive relationships between understanding of tax regulations, service quality, and tax revenue generation. Theoretical foundations of these relationships are examined through the lens of compliance theory, procedural justice theory, and the slippery slope framework. The study further identifies those investments in information technology, particularly machine learning analytics and digital transformation initiatives, offer promising solutions to enhance tax revenue predictions and address administrative challenges. Our analysis concludes that strengthening taxpayers' regulatory comprehension and improving service quality are not merely beneficial for increasing compliance but are essential for optimizing tax revenues to support sustainable and inclusive economic development. The study contributes to the tax policy literature by providing empirically-supported strategies for enhancing tax administration effectiveness in developing economies.

Referensi

Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179-211. https://doi.org/10.1016/0749-5978(91)90020-T

Alabede, J. O., Ariffin, Z. Z., & Idris, K. M. (2011). Public governance quality and tax compliance behavior in Nigeria: The moderating role of financial condition and risk preference. Issues in Social and Environmental Accounting, 5(1), 3-24.

Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338. https://doi.org/10.1016/0047-2727(72)90010-2

Alm, J., Jackson, B. R., & McKee, M. (1992). Estimating the determinants of taxpayer compliance with experimental data. National Tax Journal, 45(1), 107-114.

Alm, J., Cherry, T., Jones, M., & McKee, M. (2010). Taxpayer information assistance services and tax compliance behavior. Journal of Economic Psychology, 31(4), 577-586. https://doi.org/10.1016/j.joep.2010.03.018

Aspexsia, A. P., & Halim, A. (2019). Pengaruh pemeriksaan pajak terhadap kepatuhan wajib pajak di Indonesia. ABIS: Accounting and Business Information Systems Journal, 7(1), 1-15.

Bakhtiar, H. M., Setyorini, W., & Bilad, A. I. (2019). Analisis pengaruh kualitas pelayanan terhadap kepuasan konsumen pada PT. Pos Indonesia Cabang Pangkalan Bun. Magenta, 5(1), 1-10.

Bertucci, G. (2015). Promoting a culture of integrity and compliance in tax administration. International Journal of Public Administration, 38(11), 758-769. https://doi.org/10.1080/01900692.2014.952957

Besley, T., & Persson, T. (2014). Why do developing countries tax so little? Journal of Economic Perspectives, 28(4), 99-120. https://doi.org/10.1257/jep.28.4.99

Bird, R. M., & Zolt, E. M. (2003). Introduction to tax policy design and development. Practical Issues of Tax Policy in Developing Countries, 28(1), 1-16.

Cvrlje, D. (2015). Tax literacy as an instrument of combating and overcoming tax system complexity, low tax morale and tax non-compliance. The Macrotheme Review, 4(3), 156-167.

Duriat, A., & Vaughan, R. (2020). Pengaruh kualitas pelayanan E-KTP terhadap kepuasan masyarakat di kecamatan kramatmulya. Kebijakan: Jurnal Ilmu Administrasi, 11(1), 18-27.

Eichfelder, S., & Kegels, C. (2014). Compliance costs caused by agency action? Empirical evidence and implications for tax compliance. Journal of Economic Psychology, 40, 200-219. https://doi.org/10.1016/j.joep.2012.08.012

Eriksen, K., & Fallan, L. (1996). Tax knowledge and attitudes towards taxation; A report on a quasi-experiment. Journal of Economic Psychology, 17(3), 387-402. https://doi.org/10.1016/0167-4870(96)00015-3

Ermawati, Y. (2024). Kepatuhan membayar pajak (perspektif budaya Jawa). Owner: Riset dan Jurnal Akuntansi, 8(1), 960-970. https://doi.org/10.33395/owner.v8i1.2151

Febri, D., & Sulistyani, T. (2018). Pengaruh pengetahuan dan pemahaman peraturan perpajakan, penghindaran pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak. Permana: Jurnal Perpajakan, Manajemen, dan Akuntansi, 10(2), 156-167. https://doi.org/10.24905/permana.v10i2.79

Febriminanto, R. D., & Wasesa, M. (2022). Machine learning analytics for predicting tax revenue potential. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik, 7(3), 193-205. https://doi.org/10.33105/itrev.v7i3.328

Fischer, C. M., Wartick, M., & Mark, M. M. (1992). Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature, 11, 1-46.

Fretes, P. N. D. (2019). Pengaruh dana perimbangan, pendapatan asli daerah, dan pertumbuhan ekonomi terhadap indeks pembangunan manusia di Kabupaten Kepulauan Yapen. Jurnal Akuntansi & Ekonomi FE. UN PGRI Kediri, 2(2), 1-33.

Gangl, K., Muehlbacher, S., de Groot, M., Goslinga, S., Hofmann, E., Kogler, C., Antonides, G., & Kirchler, E. (2013). "How can I help you?" Perceived service orientation of tax authorities and tax compliance. FinanzArchiv: Public Finance Analysis, 69(4), 487-510. https://doi.org/10.1628/001522113X675683

Hartini, O., & Sopian, D. (2019). Pengaruh pengetahuan perpajakan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi. JSMA (Jurnal Sains Manajemen dan Akuntansi), 10(2), 43-56.

Imakulata, M., Mitan, W., & Rangga, Y. D. P. (2023). Pengaruh kualitas pelayanan pajak dan pemahaman peraturan pajak terhadap kepatuhan wajib pajak orang pribadi pada kantor pelayanan pajak pratama Maumere. Populer: Jurnal Penelitian Mahasiswa, 2(3), 229-246. https://doi.org/10.58192/populer.v2i3.1241

International Monetary Fund. (2021). Digitalization in tax administration: A global perspective. IMF, Washington, DC.

Kahneman, D. (2011). Thinking, fast and slow. Farrar, Straus and Giroux.

Kementerian Keuangan RI. (2022). Anggaran pendapatan dan belanja negara tahun anggaran 2022. Jakarta: Kementerian Keuangan Republik Indonesia.

Kementerian Keuangan RI. (2023). Laporan keuangan pemerintah pusat tahun 2022 (Audited). Jakarta: Kementerian Keuangan Republik Indonesia.

Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press. https://doi.org/10.1017/CBO9780511628238

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The "slippery slope" framework. Journal of Economic Psychology, 29(2), 210-225. https://doi.org/10.1016/j.joep.2007.05.004

Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169-180. https://doi.org/10.1016/j.joep.2012.09.010

Lahiri, K., & Yang, C. (2022). Boosting tax revenues with mixed-frequency data in the aftermath of COVID-19: The case of New York. International Journal of Forecasting, 38(2), 545-566. https://doi.org/10.1016/j.ijforecast.2021.10.005

Link, N. W., Hyatt, J. M., & Powell, K. (2024). Public opinion on the expenditure of adult-use cannabis tax revenue: Evidence from New Jersey. International Journal of Drug Policy, 125, 104334. https://doi.org/10.1016/j.drugpo.2023.104334

Lovihan, S. (2014). Pengaruh kesadaran membayar pajak, pengetahuan dan pemahaman peraturan perpajakan, dan kualitas layanan terhadap kemauan membayar pajak wajib orang pribadi di kota Tomohon. Jurnal Riset Akuntansi dan Auditing "Goodwill", 5(1), 44-58.

Luttmer, E. F. P., & Singhal, M. (2014). Tax morale. Journal of Economic Perspectives, 28(4), 149-168. https://doi.org/10.1257/jep.28.4.149

Maganya, M. H. (2020). Tax revenue and economic growth in developing country: An autoregressive distribution lags approach. Central European Economic Journal, 7(54), 205-217. https://doi.org/10.2478/ceej-2020-0021

Magribi, A., & Yulianti. (2022). Pengaruh tax amnesty, kualitas pelayanan fiskus, dan pengetahuan perpajakan terhadap kepatuhan wajib pajak. Jurnal Ilmiah Akuntansi dan Keuangan, 4(2), 456-471.

McKerchar, M. (2007). Tax complexity and its impact on tax compliance and tax administration in Australia. The IRS Research Bulletin, 185, 185-205.

Moher, D., Liberati, A., Tetzlaff, J., & Altman, D. G. (2009). Preferred reporting items for systematic reviews and meta-analyses: The PRISMA statement. PLoS Medicine, 6(7), e1000097. https://doi.org/10.1371/journal.pmed.1000097

Morrissey, O., Von Haldenwang, C., Von Schiller, A., Ivanyna, M., & Bordon, I. (2016). Tax revenue performance and vulnerability in developing countries. The Journal of Development Studies, 52(12), 1689-1703. https://doi.org/10.1080/00220388.2016.1153071

Muehlbacher, S., Kirchler, E., & Schwarzenberger, H. (2011). Voluntary versus enforced tax compliance: Empirical evidence for the "slippery slope" framework. European Journal of Law and Economics, 32(1), 89-97. https://doi.org/10.1007/s10657-011-9236-9

Mulyanti, D., & Sunarjo, V. F. (2019). Implikasi tingkat kepatuhan dan penghasilan tidak kena pajak terhadap penerimaan pajak penghasilan. Ekono Insentif, 13(1), 16-26. https://doi.org/10.36787/jei.v13i1.76

OECD. (2019). Tax morale: What drives people and businesses to pay tax?. OECD Publishing, Paris. https://doi.org/10.1787/f3d8ea10-en

OECD. (2023). Revenue statistics 2023: Tax revenue trends in the OECD. OECD Publishing, Paris. https://doi.org/10.1787/rev_stats-2023-en

Olaoye, C. O., Ayeni-Agbaje, A. R., & Alaran-Ajewole, A. P. (2017). Tax information, administration and knowledge on tax payers' compliance of block moulding firms in Ekiti State. Journal of Finance and Accounting, 5(4), 131-138. https://doi.org/10.11648/j.jfa.20170504.12

Oz-Yalaman, G. (2019). Financial inclusion and tax revenue. Central Bank Review, 19(3), 107-113. https://doi.org/10.1016/j.cbrev.2019.08.004

Palil, M. R. (2010). Tax knowledge and tax compliance determinants in self assessment system in Malaysia. [Doctoral dissertation, University of Birmingham].

Palil, M. R., & Mustapha, A. F. (2011). Factors affecting tax compliance behaviour in self assessment system. African Journal of Business Management, 5(33), 12864-12872. https://doi.org/10.5897/AJBM11.1742

Parasuraman, A., Zeithaml, V. A., & Berry, L. L. (1988). SERVQUAL: A multiple-item scale for measuring consumer perceptions of service quality. Journal of Retailing, 64(1), 12-40.

Pebrina, R., & Hidayatulloh, A. (2020). Pengaruh penerapan e-spt, pemahaman peraturan perpajakan, sanksi perpajakan, dan kualitas pelayanan terhadap kepatuhan wajib pajak. Jurnal Ilmiah Ekonomi Dan Bisnis, 17(1), 1-8. https://doi.org/10.31849/jieb.v17i1.2520

Pippin, S. E., & Tosun, M. S. (2014). Electronic tax filing in the United States: An analysis of possible success factors. Electronic Journal of e-Government, 12(1), 22-38.

Putri, M. K., & Sudjiman, P. E. (2022). Faktor-faktor yang mempengaruhi kepatuhan wajib pajak terhadap membayar PBB-P2 pada Kelurahan Pasir Impun Kecamatan Mandalajati Kota Bandung tahun 2021. Jurnal Ekonomis, 15(1b), 156-165.

Ridwan, M., Suhar, A. M., Ulum, B., & Muhammad, F. (2021). Pentingnya penerapan literature review pada penelitian ilmiah. Jurnal Masohi, 2(1), 42-51. https://doi.org/10.51916/jm.v2i1.18

Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers' view. Procedia-Social and Behavioral Sciences, 109, 1069-1075. https://doi.org/10.1016/j.sbspro.2013.12.590

Santhanamery, T., & Ramayah, T. (2015). Understanding the effect of demographic and personality traits on the e-filing continuance usage intention in Malaysia. Global Business Review, 16(1), 1-20. https://doi.org/10.1177/0972150914553459

Sitorus, B. R., & Gunarso, P. (2023). Pengaruh pengetahuan perpajakan, sosialisasi perpajakan, dan insentif pajak UMKM di masa pandemi Covid-19 terhadap kepatuhan wajib pajak UMKM di Kota Malang. Jurnal Ilmiah Bisnis dan Perpajakan (Bijak), 5(1), 48-57. https://doi.org/10.31334/bijak.v5i1.2780

Slemrod, J. (2019). Tax compliance and enforcement. Journal of Economic Literature, 57(4), 904-954. https://doi.org/10.1257/jel.20181437

Torgler, B. (2007). Tax compliance and tax morale: A theoretical and empirical analysis. Edward Elgar Publishing. https://doi.org/10.4337/9781847207203

Torgler, B., & Murphy, K. (2004). Tax morale in Australia: What shapes it and has it changed over time? Journal of Australian Taxation, 7(2), 298-335.

Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207-222. https://doi.org/10.1111/1467-8551.00375

Tyler, T. R. (2006). Why people obey the law. Princeton University Press.

Vargo, S. L., & Lusch, R. F. (2008). Service-dominant logic: Continuing the evolution. Journal of the Academy of Marketing Science, 36(1), 1-10. https://doi.org/10.1007/s11747-007-0069-6

World Bank. (2022). Enhancing tax compliance through behavioral insights: Evidence from randomized controlled trials. World Bank, Washington, DC. https://doi.org/10.1596/978-1-4648-1625-7