E- GOVERNMENT TRUST MODEL TOWARDS TAXPAYERS COMPLIANCE IN SOUTH SULAWESI PROVINCE, INDONESIA (MODEL KEPERCAYAAN E-KERAJAAN KE ARAH PEMATUHAN PEMBAYAR CUKAI DI PROVINSI SULAWESI SELATAN, INDONESIA)

Authors

  • Mohamad Thahir Haning Faculty of Social and Political Science, Hasanuddin University of Makassar
  • Hasniati - Faculty of Social and Political Science, Hasanuddin University of Makassar
  • Mashuri H. Tahili Faculty of Social and Political Science, Muhammadiyah University of Luwuk Banggai

Abstract

Abstract

The taxpayers compliance becoming the interesting issueto be studiedby all practitioners, the Ministry of Finance andDirectorate of General for Taxation of Indonesia, policymakers, academics, tax practitioners, and public communities as general.Many strategies have been done by Indonesia Government to improve the effectiveness; efficiency and accountability of the taxation service, but the taxpayers compliance have not been developing optimally. This article is aimed to examine the impact of e-Government towards tax payer compliance in South Sulawesi Province. This research using the theory of e-Government typology in developing the taxpayers’ compliance. It has five dominant factors which influence the taxpayers’ compliance namely trust in stored data, trust in transaction, trust in system, trust in service, and trust in government organization.The main focus of this article is to measure the influence of e-Government trust towards taxpayer compliance.  The populations of this research consist of taxpayers who have registered by the Tax Office Service at Pratama Tax Office of Makassar, South Sulawesi Province. The locus of this study involving three areas is that South of Makassar, Maros, and Palopo. The total of population amounted 2.400 both personal and corporate income taxpayers.The sample methods are using random sampling and the samples are gained by using Krejcie table in the margin of errors is α = 0.05. The sample total of this research is 384.  The data have gained from the close-ended questions using a five-point Likert scale (0-4) with end points of “strongly agree†and “strongly disagree†to address respondents' reflection of each question. Data are analysing by using the path analysis in the way of to prove the regression coefficient for each dimension of e-Government trust toward the compliance of taxpayers in paying tax. The  result findings confirms e-Governmenttrust consist of five dimensions such as trust in store data, trust in transaction, trust in system, trust in services, and trust in government organizationhave positiveand significant influence towardtaxpayers compliance. This article recommends that e-Government trust should be increased to develop the taxpayers’ compliance at South Sulawesi Province

Keywords: E-government trust, trust in stored data, trust in transaction, trust in services, trust in government organization, tax compliance

 

Abstrak

Pematuhan pembayar cukai menjadi isu yang menarik untuk dipelajari oleh semua pengamal, Kementerian Kewangan dan Direktorat Jenderal Perpajakan Indonesia, pembuat kebijakan, akademik, pengamal pajak, dan masyarakat umum secara umum. Banyak strategi telah dilakukan oleh Kerajaan Indonesia untuk meningkatkan keberkesanan; kecekapan dan akauntabiliti perkhidmatan cukai, tetapi pematuhan pembayar cukai tidak berkembang secara optimum. Artikel ini bertujuan untuk menilai impak e-Government terhadap pematuhan pembayar pajak di Provinsi Sulawesi Selatan. Kajian ini menggunakan teori tipologi e-Kerajaan dalam membangun pematuhan pembayar cukai. Ia mempunyai lima faktor utama yang mempengaruhi pematuhan pembayar cukai iaitu kepercayaan pada data yang tersimpan, kepercayaan dalam transaksi, kepercayaan dalam sistem, kepercayaan dalam pelayanan, dan kepercayaan dalam organisasi pemerintah. Tumpuan utama artikel ini adalah untuk mengukur pengaruh kepercayaan e-Government ke arah pematuhan pembayar cukai. Populasi penelitian ini terdiri dari pembayar pajak yang telah terdaftar oleh Kantor Pelayanan Pajak di Kantor Pajak Pratama Makassar, Provinsi Sulawesi Selatan. Lokus kajian ini melibatkan tiga kawasan iaitu Selatan Makassar, Maros, dan Palopo. Jumlah penduduk berjumlah 2.400 kedua-dua pembayar cukai pendapatan peribadi dan korporat. Kaedah sampel menggunakan pensampelan rawak dan sampel yang diperoleh dengan menggunakan jadual Krejcie dalam margin ralat ialah α = 0.05. Sampel keseluruhan kajian ini adalah 384. Data diperoleh dari soalan-soalan yang hampir-hampir menggunakan skala Likert lima mata (0-4) dengan titik akhir "sangat setuju" dan "sangat tidak setuju" untuk menangani pantulan responden setiap soalan. Data menganalisis dengan menggunakan analisa laluan dalam cara untuk membuktikan pekali regresi untuk setiap dimensi kepercayaan e-Kerajaan ke arah pematuhan pembayar cukai dalam membayar cukai. Penemuan hasil mengesahkan e-Governmenttrust terdiri daripada lima dimensi seperti kepercayaan pada data kedai, kepercayaan dalam transaksi, kepercayaan dalam sistem, kepercayaan dalam perkhidmatan, dan kepercayaan dalam organisasi pemerintah mempunyai pengaruh positif dan signifikan terhadap pematuhan peminjam. Artikel ini mencadangkan agar kepercayaan e-Kerajaan perlu ditingkatkan untuk membangunkan pematuhan pembayar cukai di Provinsi Sulawesi Selatan

Kata kunci: Kepercayaan E-kerajaan, kepercayaan pada data yang disimpan, amanah transaksi, kepercayaan dalam perkhidmatan, kepercayaan dalam organisasi kerajaan, pematuhan cukai

 

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Published

2018-09-01

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