PENGARUH DIGITALISASI PAJAK TERHADAP KEPATUHAN PAJAK DAN PENGHINDARAN PAJAK DI KALANGAN WAJIB PAJAK

Abstract

Abstrak

Kepatuhan pajak (tax compliance) dan penghindaran pajak (tax evasion) merupakan isu sentral dalam administrasi perpajakan di Indonesia yang memengaruhi penerimaan negara untuk pembiayaan publik. Penelitian ini mengkaji pengaruh digitalisasi pajak, khususnya sistem e-Filing dan e-Bupot, terhadap tax compliance dan tax evasion di kalangan wajib pajak perorangan. Menggunakan pendekatan mixed methods, data kuantitatif dikumpulkan melalui kuesioner dari 350 responden, sedangkan data kualitatif diperoleh melalui fokus grup. Analisis bibliometrik dilakukan untuk memetakan tren penelitian terkait tax compliance dan tax evasion. Hasil awal menunjukkan bahwa kemudahan penggunaan e-Filing meningkatkan tax compliance, sementara kurangnya akses teknologi di daerah rural berkorelasi dengan tax evasion. Penelitian ini memberikan rekomendasi untuk optimalisasi teknologi pajak guna mendukung kebijakan fiskal di Indonesia

Kata kunci: kepatuhan pajak, penghindaran pajak, digitalisasi pajak, Bibliometrik

Abstract

Tax compliance (tax compliance) and tax avoidance (tax evasion) are central issues in tax administration in Indonesia that affect state revenues for public financing. This research examines the effect of tax digitization, specifically the e-Filing and e-Bupot systems, on tax compliance and tax evasion among individual taxpayers. Using the mixed method approach, quantitative data was collected through questionnaires from 350 respondents, while qualitative data was obtained through group focus. Bibliometric analysis was carried out to map research trends related to tax compliance and tax evasion. Preliminary results show that the ease of use of e-Filing increases tax compliance, while the lack of technological access in rural areas correlates with tax evasion. This research provides recommendations for optimizing tax technology to support fiscal policy in Indonesia

Keywords: tax compliance, tax evasion, tax digitization, Bibliometric