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THE EFFECT OF TAX SANCTIONS, TAX KNOWLEDGE, AND TAX
SERVICES ON TAXPAYER COMPLIANCE IN E-COMMERCE BUSINESSES
WITH TAXPAYER AWARENESS AS A MODERATING VARIABLE
Mei Welensya Br Simatupang
1*
, Kiko Armenita Julito
2
, Robiur Rahmat Putra
3
Faculty of Economic and Business, University of 17 August 1945, Jakarta, Indonesia
1,2,3
meisimatupang[email protected]
1
, kiko.julito@uta45jakarta.ac.id
2
, robiur.rahmat@uta45jakarta.ac.id
3
ABSTRACT
This study aims to examine the effect of tax sanctions (SP), tax knowledge, tax services and taxpayer
awareness on taxpayer compliance in e-commerce businesses. The sampling technique used in this study
was purposive sampling. The sample in this study was 321 from the E-commerce business community
in the Jakarta area. This type of research is quantitative research with data collection techniques, namely
the method of distributing questionnaires via Google form using a Likert scale. The data processing
method in this study uses Smart PLS software which is used to test hypotheses. The results of this study
indicate that tax sanctions have proven to have a positive and significant effect on e-commerce business
taxpayer compliance commerce. The results of this study recommend that creating E-commerce
Business Taxpayer Compliance in individuals is to have good Tax Knowledge on Taxpayers (WP).
Keywords: Tax Sanctions, Tax Knowledge, Tax Service, Taxpayer Awareness,Taxpayer Compliance
INTRODUCTION
Phenomena in taxation, namely the case of Rafael Alun as the General Head of the DGT
Kanwil South Jakarta, the corruption case committed by the General Head of the DGT has
recently been widely discussed and has caused some negative stigma towards society. This can
affect public compliance in paying taxes and reporting their wealth. The Ministry of Finance
appealed to the public to fulfill their tax obligations. The public's reaction to this case has reduced
trust in tax regulatory agencies, but this is expected not to spread and will have an impact on
personal income tax (PPh) collection from individuals and not corporations. SPT reporting
increased 3.15% compared to last year's period. This event raised bad thoughts in the community,
starting from the public's bad perception of the fiscal authority to the public's disappointment with
the corruption of government officials. This incident created bad prejudice in the community,
starting from the public's bad perception of the corruption of government officials (Annisa, 2023).
Based on data from the Ministry of Finance, the tax revenue generated in 2020 amounted
to 1,069.98 trillion, while the 2020 tax revenue target is 1,198.82 trillion, the impact of the Covid-
19 pandemic and tax policies. Providing tax incentives so that tax revenue does not reach the
target. Of course, to maximize and increase tax revenue, the active role of the WP is required. In
2021, the number of Indonesian taxpayers recorded in Ministry of Finance data will continue to
increase by 49.82 million, of which 45.43 million are private individual taxpayers. However, the
number of taxpayers submitting annual tax returns (SPT) in March 2021 was 9.945 million
(Director General of Taxes). SP is a sanction imposed to comply with the provisions of the
applicable laws and regulations. According to (Hartana & Merkusiwati, 2018) SP can also be a
guarantee that taxpayers must comply with all applicable tax rules. Understanding, awareness,
service quality and firmness give sanctions a positive and significant effect on e-commerce
business taxpayer compliance (Subarkah & Dewi, 2017).
Tax knowledge is something that is required that taxpayers must know. The availability
of relevant information makes it easier for taxpayers to find out their tax obligations. Knowledge
of taxation is useful for cultivating compliant taxpayer behavior and knowing the regulations set
by the Director General of Taxes (DGT). As part of improving WP, DGT should conduct
socialization related to taxation for students or prospective WP to increase understanding of
applicable taxation. The existence of this tax service is expected to increase taxpayer compliance
in fulfilling their obligations. According to research (Widiarti & Subekti, 2022) the quality of service
provided by the tax authorities has a positive effect on taxpayer compliance in the E-commerce
The Effect of Tax Sanctions, Tax Knowledge, and Tax Services on Taxpayer Compliance in E-commerce
Businesses with Taxpayer Awareness as a Moderating Variable
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business. Tax services, SP, quality of tax services and knowledge of taxpayers with variable
moderation of tax socialization (Marsaulina & Putra, 2018).
Taxpayer compliance is measured by the attitude of taxpayers in registering themselves,
calculating taxes, notifications and reporting SPT Sandy, (2020). That a taxpayer has fulfilled his
tax obligations when registering, honestly calculated the actual obligations, made the correct
deposit or payment and reported his SPT through the DGT. By increasing taxpayer compliance,
the tax authorities must prioritize service quality. The results of the study Aryo et al, (2019) found
that SP has a positive effect on e-commerce business taxpayer compliance. Consciousness is a
state of knowledge or understanding, whereas taxation is a tax matter. Tax awareness can thus be
interpreted as a condition of knowing or understanding tax issues and how much the taxpayer
wants to fulfill his tax obligations (Azmi, 2019). Previous research examined taxpayer awareness
of SP having a positive impact on e-commerce business taxpayer compliance (Herlyastuti, 2018).
SP also encourages taxpayer compliance (Siamena et al., 2017). Tax services related to e-
commerce business taxpayer compliance (Level and By 2019). Taxpayer awareness is related to
e-commerce business taxpayer compliance (Fitria, 2017).
Theory of Planned Behavior
Theory of Planned Behavior (TPB) assumes that a person behaves because he has
intentions about himself. In this case, taxpayers who have good knowledge must behave according
to tax regulations explained by Ajzen and Jogiyanto (2007) in (Wahyuni & Setiyani, 2017).
According to the founder of the theory of planned behavior, everyone has an intention to perform
certain behaviors. Intention (intention) is a function of three basic factors, namely attitudes about
behavior, subjective norms, and perceived behavioral control. TPB states that a person will do a
good deed if he has the motivation to do it. According to research (Putro & Saryadi, 2019),
behavioral intention is influenced by attitude variables, subjective norms and perceived
behavioral leadership. TPB focuses on planned activities or activities that are more long-term in
nature, so that it is expected to address the concerns of e-commerce business taxpayers. Behavior
caused by individuals arises from the intention to behave. Thus, tax consequences, tax knowledge
and tax services in e-commerce companies can have an impact on tax compliance and tax
awareness of e-commerce companies. Based on this argument, the results of previous research
were traced and a research hypothesis was formed.
Effect of Tax Sanctions on Taxpayer Compliance for E-commerce
Tax Sanctions are guarantees that the provisions of tax laws and regulations or tax standards
are followed and complied with. SP plays an important role in supporting individual taxpayer
compliance in companies Hal et al. (2022). SP has a positive effect on taxpayer compliance in e-
commerce (Siamena et al., 2017). Sanctions are expected to increase the morale of taxpayers
(Tambun & Haryati, 2022). Sanctions can have a positive effect on taxpayer compliance (Napisah
& Khuluqi, 2022). In other words, SP serves as a deterrent so that taxpayers do not violate tax
standards. The higher the SP, the more compliance will be achieved and increased. Based on
previous research and the above arguments, the hypothesis is set
H1: Tax sanctions have a significant effect on taxpayer compliance for e-commerce.
The Effect of Tax Knowledge on Taxpayer Compliance for E-commerce
According to (Sitorus & Suciati, 2020) knowing and understanding tax regulations is a
process whereby taxpayers have knowledge about taxes and then apply this knowledge in relation
to paying taxes. Tax knowledge is required when taxpayers calculate taxes. Taxpayer knowledge
is closely related to tax obligations. Knowledge of taxation with taxpayer compliance of e-
commerce businesses has a positive and significant effect (Afwan, 2019). Tax Knowledge has a
positive and significant effect on Taxpayer Compliance, while e-commerce tax regulations have
a positive and significant effect on Taxpayer Compliance in Level and Rachmat (2019).
Knowledge of taxation increases taxpayer compliance in fulfilling their obligations based on
government tax regulations. (Samadiartha & Darma, 2017) provides an explanation of the positive
The Effect of Tax Sanctions, Tax Knowledge, and Tax Services on Taxpayer Compliance in E-commerce
Businesses with Taxpayer Awareness as a Moderating Variable
776 Return: Study of Economic And Business Management, Vol 2 (8), August 2023
and significant influence of tax knowledge. This research is in line with (Juardi & Hatimah, 2021)
who argue that taxpayer compliance has significant implications. Based on previous research and
the above arguments, the hypothesis is set
H2: Knowledge of taxation has a significant effect on taxpayer compliance for e-commerce.
The Effect of Tax Services on Taxpayer Compliance for E-commerce
Wibowo (2020) says that service means serving all the needs of taxpayers or helping to
fulfill and prepare all needs. Tax authorities who provide good service can increase taxpayer
compliance in reporting their tax obligations. Taxpayers are more obedient in fulfilling their tax
obligations depending on how taxpayers provide the best possible service to taxpayers. (Widiarti
& Subekti, 2022) explains service, namely acting for taxpayers in fulfilling their obligations based
on applicable laws and regulations and tax enforcement laws. Improved tax services are reflected
in the development of modern tax administration and information technology in various tax
functions (Suprayogo & Hasymi, 2018). Therefore, the tax authorities must always improve WP
by making WP a customer who must be served as well as possible, like a customer in the business
world. Previous research (Pemayun & Sudiksa, 2014) concluded that tax services have a positive
and significant effect on taxpayer compliance in the e-commerce business to realize what they
believe. Based on previous research and the above arguments, the hypothesis is set
H3: Tax services have a significant effect on taxpayer compliance for e-commerce.
Effect of Tax Sanctions on Taxpayer Compliance for E-commerce
Effect of Tax Sanctions on Taxpayer Compliance Tax sanctions are carried out in such a
way that taxpayers are afraid of violating the law. If taxpayers think the fine will hit them harder,
they will pay the tax (JJ & Wibowo, 2020). Tax sanctions ensure that tax laws and regulations
(tax standards) are complied with, and observed. Tax sanctions act as a deterrent so that taxpayers
do not violate tax regulations (Napisah & Khuluqi, 2022). Research (Ariani & Biettant, 2019)
shows that tax consequences have a positive and significant effect on compliance. Taxpayer
compliance is measured by how much tax sanctions encourage taxpayers to pay taxes. Tax
sanctions have a positive and significant effect on taxpayer compliance (Perdana & Dwirandra,
2020). Other factors that can affect taxpayer compliance have a positive and significant effect on
tax sanctions (Susmita & Supadmi, 2016). Taxpayer compliance can be achieved through
enforcement of sanctions (Budhiarsana et al., 2016). Taxpayer compliance has the potential to
mediate the impact of taxpayer awareness. Based on previous research and the arguments above,
the hypothesis is set
H4: Tax sanctions on taxpayer compliance for e-commerce.Taxpayer Awareness Strengthens the
Effect of Tax Knowledge on Taxpayer Compliance for E-commerce
Taxpayer Awareness Strengthens the Effect of Tax Knowledge on Taxpayer Compliance
for E-commerce
Knowledge of taxation is one of the keys to the willingness of taxpayers to pay their
obligations. With knowledge, they are indirectly educated and encouraged to carry out their
obligations and become compliant taxpayers. According to (Hapsari & Ramayanti, 2022), not
because taxpayers don't want to pay taxes, but because taxpayers don't understand how to
calculate, pay and report taxes, especially for e-commerce entrepreneurs. In research (Andrianus,
2016) concluded that taxpayer awareness has a positive effect on taxpayer compliance, that more
and more taxpayers are very tax aware, understand more about the functions and benefits of taxes
and have an understanding of society. Taxpayer awareness, tax knowledge, tax sanctions and tax
public services have a positive effect on taxpayer compliance in paying taxes (Zulkarnain &
Iskandar, 2019). The role of tax knowledge will be effective if the knowledge in the taxpayer is
good knowledge. The role of tax knowledge has the potential to mediate the effect of taxpayer
awareness on taxpayer compliance through tax knowledge. Based on previous research and the
arguments above, the hypothesis is set.
The Effect of Tax Sanctions, Tax Knowledge, and Tax Services on Taxpayer Compliance in E-commerce
Businesses with Taxpayer Awareness as a Moderating Variable
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H5: Taxpayer awareness strengthens the effect of tax knowledge on taxpayer compliance for e-
commerce.
Taxpayer Awareness Strengthens the Effect of Tax Services on Taxpayer Compliance for
E-commerce
Service is “a way of serving or preparing for every need that someone needs. According to
(Permatasari & Aryani, 2019) taxpayer compliance is influenced by several factors, including the
quality of tax services offered to taxpayers. Tax services aim to provide a sense of comfort,
security, certainty to taxpayers in fulfilling their tax obligations and rights. According to (Nazwah
& Machdar, 2023) Fiscal services have a positive and significant effect on taxpayer awareness.
Research (Ariani & Biettant, 2019) tax services have a positive and significant effect on taxpayer
compliance because they affect taxpayer compliance in paying taxes. From this it can be
concluded that the tax service plays a very important role. The role of the tax service has the
potential to mediate the impact of taxpayer awareness on taxpayer compliance through tax
services. Based on previous research and the arguments above, the hypothesis is set
H6: Taxpayer awareness strengthens the effect of tax services on taxpayer compliance for e-
commerce. .
RESEARCH METHOD
The study used Partial Least Square (PLS) analysis, which is a Structural Equation
Modeling (SEM) model with an approach based on variance or component-based structural
equation modeling. The software to be used is SmartPLS to prove the research hypothesis.
SmartPLS uses the bootstrapping or random multiplication method. PLS-SEM analysis consists
of two sub-models, namely the measurement model or outer model and the structural model or
inner model. This study uses research samples from e-commerce business people who benefit or
receive taxpayer awareness, tax knowledge and tax services for e-commerce business taxpayer
compliance with tax sanctions benefit from taxpayer awareness. The number of samples taken
from the respondents was 331 e-commerce business respondents and the number of indicators
studied from all variables was 20. First, "Tax Sanctions" as X1 (independent or independent
variable), the two variables "Tax Knowledge" as X2 variables (independent or independent
variables), Third "Tax Service" as X3 (independent or independent variable), Fourth variable
"Taxpayer Compliance" as variable Y (dependent or dependent variable) and variable "Taxpayer
Awareness" variable Z as moderating). The number of samples taken is approximately 5 to 10
times the number of indicators available (Hair, 2015). This study was analyzed using the
Structural Equation Model (SEM), with the help of smart PLS (Partial Least Square) software.
RESULT AND DISCUSSION
The data quality test in this study used Partial Least Square (PLS) analysis, which is a Structural
Equation Modeling (SEM) model with an approach based on variance or component-based
structural equation modeling. The software to be used is SmartPLS (Partial Least Square). Test
the validity of the measurement outer model is the relationship between the indicator and the
construct. The initial evaluation or model measurement test is reflective in nature, namely with
convergent validity. Evaluation of convergent validity begins by looking at item reliability as
indicated by a loading factor value of more than 0.5, so it has good validity. For research in the
early stages of developing a measurement scale, a loading value of 0.5 to 0.60 is considered
sufficient. The significance test of factor loading can be done with the t statistic or p value, if the
t statistic is > 1.96 and the p value is <0.05 then it has significant validity. Respondent
characteristics are used to determine the diversity of respondents based on gender, age, and
education. It is hoped that this will provide a fairly clear picture of the condition of the respondents
and their relation to the problems and research objectives.
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1. By Gender
Table 1 Respondents Based on Gender
Source: Primary Data
Based on the criteria of gender of the respondents in table 1, it can be seen that there were
60 male respondents including women, namely 40 people with a recognition rate of 40%, the
majority of male respondents were 60%.
2. By Age
Table 2 Respondents Based on Age
Age
Total
Percentage
18 – 20 year
36
36%
20 – 30 year
39
39%
30 – 40 year
25
25%
Total
100 people
100%
Source: Primary Data
Based on the age characteristics of the respondents in table 2 it can be seen that there are
36 respondents aged 20-30 which is a percentage of 39%. Age 30 to 40 years as many as 25 people
whose proportion is 25% based on the age characteristics of the respondents. Based on the age
characteristics of the respondents, the majority of respondents were aged 20 to 30 years at 39%.
Because many business companies are still young.
3. Based on Education
Table 3 Respondents Based on Education
Education
Total
Percentage
Associate’s Degre
30
30%
Bacheror
48
48%
Magister
11
11%
Posgraduate
11
11%
Total
100 people
100%
Source: Primary Data
Based on the job characteristics of the respondents in table 1.3 above, it can be seen that there
were 30 respondents with a certificate percentage of 30%, 48 Bachelors with a percentage of 48%,
11 Masters with a percentage of 11%. Judging from the educational characteristics of the majority
of respondents are S1, namely 48%. This is because the target audience is e-commerce so that
most of the respondents are undergraduate education.
Gender
Total
Percentage
Male
60
60%
Female
40
40%
Total
100
100 %
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Table 4 Construct Reliability and Validity
Source:SmartPLS Processed Data
The results of the reliability test conducted with Cronbach's Alpha and Composite Reliability had
a greater result of 0.7, meaning that the reliability test was declared reliable and met the criteria.
Following are the results of testing the research hypothesis presented.
Table 5 Hypothesis Testing
Source:SmartPLS Processed Data
Based on the results of the hypothesis test above, it can be described as follows. Proving
the first hypothesis, tax sanctions have a significant effect on taxpayer compliance. Tax sanctions
can help make it easier for taxpayers to pay their taxes. Individuals who have tax knowledge that
are influenced by adequate tax sanctions will be able to create taxpayer compliance in paying
taxes. Thus, the evidence of this study supports previous research (Prajogo & Widuri, 2013) that tax
sanctions have a significant effect on E-commerce Taxpayer Compliance (Yuliati & Fauzi, 2020).
Proof of the second hypothesis, knowledge of taxation proved to have a significant effect
on taxpayer compliance. Tax knowledge has an important role in the sustainability of taxpayer
compliance, taxpayers who have adequate tax knowledge will create good taxpayer compliance,
and conversely taxpayers who have a low level of tax knowledge will be able to trigger taxpayers
who are late in paying their taxes. The results of this study support and complement the research
that has been conducted by (Hazmi et al., 2020).
Proof of the third hypothesis, Tax service proved to have a significant effect on taxpayer
compliance. The possible cause is because taxpayers get satisfactory service and serve in
managing the needs of taxpayers in terms of taxation. Timely taxpayers for service alertness,
service convenience in paying taxes based on tax services provided to taxpayers so that it will
Hypothesis
Original
Sample
Sample
Mean
Standard
Deviation
T
Statistics
P Values
Decision
H1
SP →KWP
1
0,485
0,472
0,076
6,390
0,000
Accepted
H2
PP
1
→ KWP
1
-0,194
-0,195
0,056
3,467
0,001
Accepted
H3
PP
2
→ KWP
1
0,207
-0,232
0,085
2,431
0,015
Accepted
H4
KWP
2
→KWP
1
0,548
0,534
0,070
7,851
0,000
Accepted
H5
KWP
2
X SP →
KWP1
-0,569
-0,602
0,109
5,206
0,000
Accepted
H6
KWP
2
X PP
1
→
KWP
1
0,795
0,800
0,088
8,988
0,000
Accepted
Cronbach’s
Alpha
rho_ A
Composite
Reability
AVE
Decision
SP
0,920
0,937
0,941
0,729
Accepted
PP
0,923
0,924
0,939
0,687
Accepted
PP
0,944
0,995
0,953
0,782
Accepted
KWP
1
0,929
0,932
0,943
0,703
Accepted
KWP
2
0,917
0,931
0,935
0,676
Accepted
Moderasi KWP*SP
1,000
1,000
1,000
1,000
Accepted
Moderasi KWP *PP
1,000
1,000
1,000
1,000
Accepted
The Effect of Tax Sanctions, Tax Knowledge, and Tax Services on Taxpayer Compliance in E-commerce
Businesses with Taxpayer Awareness as a Moderating Variable
780 Return: Study of Economic And Business Management, Vol 2 (8), August 2023
create taxpayer compliance in paying taxes on time. Thus, the evidence of this study supports
previous research that has been conducted by (Afwan, 2019).
Proof of the fourth hypothesis, tax sanctions occur because there are violations of tax laws
and regulations, so that if a violation occurs, the taxpayer is punished with indications of tax
policies and tax laws. Taxpayer awareness through tax services has proven to have a significant
effect and can moderate taxpayer compliance. Service quality can be measured by the ability to
provide satisfactory service. Service quality of tax officers has a significant influence on E-
commerce Taxpayer Compliance (Safitri & Silalahi, 2020). Taxpayer compliance has a significant
effect and can moderate the effect of taxpayer awareness. One possible cause is the awareness
that taxation is a form of taxpayers' willingness to fulfill their obligations, including their
willingness to pay their tax debts. The results of this study support and complement research
(Valentino & Wairocana, 2019).
Proof of the fifth hypothesis, taxpayer awareness through tax sanctions has been proven to
be significant and can moderate taxpayer compliance. If the taxpayer's understanding is high
regarding tax sanctions, the taxpayer will comply more with his tax obligations. Tax sanctions
affect taxpayer compliance, so the existence of sanctions will make taxpayers have a deterrent
effect because tax sanctions are very strong and strict. The higher the tax sanction, the awareness
of e-commerce business taxpayers will increase. Thus that tax sanctions have a very important
role. The results of this study support and complement the research that has been conducted by
(Suwardi, 2020).
Proof of the sixth hypothesis, As evidence of the sixth hypothesis shows that taxpayer
awareness through important taxation information and can affect taxpayer compliance. This
shows that the higher the tax awareness of the taxpayer, the more obedient the taxpayer is towards
his tax obligations. The provision of services or tax information containers will certainly increase
taxpayer awareness of taxation in Indonesia. Therefore, knowledge of taxation plays a very
important role. The results of this study support and complement the research that has been
conducted by (Hapsari & Ramayanti, 2022).
CONCLUSION
This research provides evidence regarding Tax Sanctions, Knowledge of Tax Services Tax
Services can be an important factor in good Taxpayer Compliance for e-commerce businesses.
Tax Knowledge has a positive effect on Taxpayer Compliance. SP is able to moderate the effect
of Tax Knowledge on Taxpayer Compliance, Tax Sanctions are able to moderate the effect of
Tax Services on Taxpayer Compliance. The results tested, the effect of SP and Tax Knowledge
on Taxpayer Compliance in E-commerce Businesses as Moderating Variables.
This research has limitations. The limitations of this study are that the authors only focus on e-
commerce taxpayers and only use one survey method without being directly interviewed with e-
commerce business taxpayers and the number of respondents is very limited. Future researchers
are expected to be able to increase the number of independent variables as well as moderating
variables or replace public trust as a moderating variable with others. Future research is expected
to be able to become an evaluation of increasing individual taxpayer compliance in reporting their
taxes. This will be the latest discussion in this research and provide new evidence to fill research
gaps that did not exist before.
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