The influence of voluntary disclosure program on individual taxpayer compliance with the taxation knowledge as the moderating variable

Christy, Nadya (2024) The influence of voluntary disclosure program on individual taxpayer compliance with the taxation knowledge as the moderating variable. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Taxpayers have the opportunity to manage their tax obligations through self-assessment, which includes registration,payment, and reporting to the Director General of Taxes. Taxes are vital for state revenue and public welfare, yet many individuals remain unaware of their tax duties and fail to meet them. To tackle this issue, the government launched the Harmonisasi Pelayanan Perpajakan (HPP), incorporating the Voluntary Disclosure Program. This program enables taxpayers to voluntarily disclose previously unreported assets and obligations between January 2022 and June 30, 2022, with the goal of improving compliance. Additionally, tax knowledge plays a crucial role in enhancing taxpayer adherence. This research investigates the influence of the Voluntary Disclosure Program on individual taxpayer compliance, with taxation knowledge as a moderating factor. Data were gathered through online surveys from 50 individual taxpayers registered in KPP Pratama Medan Polonia and analyzed using descriptive statistics, validity and reliability tests, classical assumption tests, model specification test and hypothesis testing. The results show that the Voluntary Disclosure Program positively affects individual taxpayer compliance in Medan, with taxation knowledge further strengthening this impact. / Setiap Wajib Pajak memiliki kesempatan untuk melaksanakan kewajibannya secara mandiri melalui self-assessment, termasuk pendaftaran, pembayaran, dan pelaporan kepada Direktur Jenderal Pajak. Pajak memainkan peran penting dalam mendukung pendapatan negara yang pada akhirnya bermanfaat bagi masyarakat. Namun, masih banyak yang belum menyadari kewajiban perpajakan dan mengabaikannya. Untuk meningkatkan kepatuhan, pemerintah meluncurkan Harmonisasi Pelayanan Perpajakan (HPP), yang mencakup Program Pengungkapan Sukarela. Program ini memberi kesempatan kepada wajib pajak untuk secara sukarela mengungkapkan harta dan kewajiban yang belum dilaporkan antara Januari 2022 hingga 30 Juni 2022, dengan harapan dapat meningkatkan kepatuhan. Pengetahuan perpajakan juga mempengaruhi kepatuhan tersebut. Penelitian ini menganalisis pengaruh Program Pengungkapan Sukarela terhadap kepatuhan wajib pajak pribadi, dengan pengetahuan perpajakan sebagai variabel moderasi. Data dikumpulkan melalui kuesioner online dari 50 responden terdaftar di KPP Pratama Medan Polonia. Analisis data dilakukan menggunakan statistik deskriptif, uji validitas, reliabilitas, asumsi klasik, uji spesifikasi model dan hipotesis. Hasil penelitian menunjukkan bahwa Program Pengungkapan Sukarela memiliki pengaruh positif terhadap kepatuhan wajib pajak di Medan, dengan pengetahuan perpajakan memperkuat pengaruh tersebut.

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