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TAXPAYER COMPLIANCE DETERMINANTS

AT PROBOLINGGO KPP PRATAMA OFFICE

Oyong Lisa
Gajayana University Malang-Indonesia_ oyong.lisa_ol@yahoo.co.id

Bambang Hermanto
LP3I Polytechnic Jakarta –Indonesia_bbher53@gmail.com

Isnaini Hijriyah Kurniasari

LP3I Polytechnic Jakarta – Indonesia _isnainihk@gmail.com

Abstract:Taxpayer compliance is a form of taxpayers' willingness to fulfill their tax rights

and obligations in accordance with the applicable tax laws so that all good citizens will
contribute taxes in the context of developing a country. The tax collection system in
Indonesia applies a self-assessment system so that it is a problem for taxpayer
compliance because it is very decisive in complying with tax obligations in carrying out
their rights and obligations in the field of taxation which gives confidence to taxpayers to
calculate, pay, and self-report the amount of tax that should be owed. , because through
this system, every taxpayer is required to fill in and submit his/her Annual Tax Return
(SPT) correctly, completely, and clearly. The purpose of this study is to analyze the effect
of tax sanctions on taxpayer compliance, to analyze the level of income of taxpayers to
taxpayer compliance, and to analyze taxpayer awareness of taxpayer compliance. The
sample in this study used 100 respondents of individual taxpayers spread over the work
area of the tax office registered at KPP Pratama Probolinggo and belonging to the
category of MSME Taxpayers (using a final PPh rate of 0.5%). This study uses statistical
analysis with the WarpPLS method. The research results obtained include:
Keywords: taxpayer compliance, taxpayer awareness, tax sanctions, income level

PRELIMINARY
National development is one of the government's ongoing activities, so that taxes
are a source of state revenue that is being pursued. To achieve this target, the
Government seeks to reform taxation in various ways, one of which is by building
compliance. In general, taxes are mandatory contributions paid by the people, both
individuals and entities to the state to be used as a source of revenue, so that tax
revenues are state revenues that will be used for the construction of various public
facilities. .
Taxes play a very important role because taxes are the main support in the
development and growth of the country. Therefore, the government always tries to
optimize state revenue from the tax sector. However, state revenues from the tax sector
are difficult to achieve the targets set for the last few years. Indonesia recorded tax
revenues that exceeded the APBN target in 2008. However, in the following years,
Indonesia continued to experience tax shortfalls. Until 2021, Indonesia will finally be able
to get tax revenues that exceed the APBN target. The realization of tax revenue in 2021
is IDR 2,003,1 trillion or 114.9% of the target of IDR 1,7436.3 trillion.

Table 1
State Budget Target and Realization of State Revenue from the Tax Sector
Year Budget Target Realization
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Amount Achievements
2017 IDR 1,283 trillion IDR 1,151.03 trillion 89.6%
2018 IDR 1,424 trillion IDR 1,315.9 trillion 92.2%
2019 IDR 1,577.6 trillion IDR 1,332.1 trillion 84.4%
2020 IDR 1,198.8 trillion IDR 1,070.0 trillion 89.3%
2021 IDR 1,743.6 trillion IDR 2,03.1 trillion 114.9%
source:www.pajak.go.id, processed in 2022

The data in table 1 shows that state revenues from the tax sector that exceed the
target of the new APBN can be achieved in 2021, after the previous years experienced a
continuous tax shortfall. The phenomenon of not achieving tax revenues from the APBN
target is caused by many factors, one of which is related to the problem of taxpayer
compliance in fulfilling their tax obligations (Widodo et al., 2018: 4).
Compliance is the obligation of the taxpayer in contributing to the expected
contribution by voluntarily generating state revenue for development funds, so that
taxpayer compliance in fulfilling the taxpayer's tax obligations is also a factor in increasing
tax revenue. Taxpayer compliance is an attitude of behavioral tendencies experienced by
Taxpayers in complying with their tax obligations. This behavior appears in the taxpayer
himself so that he can determine behavioral control of his tax payments, in other words,
this attitude is one of the characteristics of a person that will affect his behavior.
In order to optimize tax revenue, it is necessary to understand the public about the
importance of tax regulations to comply with their tax obligations properly and correctly.
Tax compliance is a measure that can be theoretically explained by considering three
types of compliance, namely calculating, depositing and reporting taxes. Taxpayer
compliance can be measured from implementation in understanding all provisions of tax
laws and regulations, namely filling out forms completely and clearly, calculating the
amount of tax owed correctly, paying and reporting taxes owed on time.
According to Mareti (2019), tax compliance is that taxpayers are willing to carry out
their obligations without coercion in paying taxes based on applicable regulations.
Taxpayer compliance is expected to meet state revenue, so taxpayer compliance needs to
be improved to achieve the set revenue target. Taxpayer compliance can be said as
compliance with reporting requirements where taxpayers submit, report, and pay their
obligations in accordance with applicable regulations.
The level of taxpayer compliance is influenced by various factors, one of which is
tax sanctions. Based on the research of Susilawati and Budiartha (2013), Tiraada (2013),
Jotopurnomo and Mangoting (2013), Arviana and Sardjiato (2014), Putra et al. (2014),
Pratiwi and Setiawan (2014), Septarini (2015), Hendri (2016), Imaniati (2016), Ilhamsyah et
al. (2016), Susmita and Supadmi (2016), Tamba (2016), Rahayu (2017), Wulandari et al.
(2017), Siregar (2017), Lestari et al. (2018), Indriyani and Askandar (2018), Brata et al.
(2017), Dewi and Merkusiwati (2018), Sari et al. (2019) it can be concluded that tax
sanctions have a significant effect on taxpayer compliance.
In addition to tax sanctions, what is suspected to affect taxpayer compliance is the
level of income of the taxpayer. In his book, Widodo et al. (2018:22) explains that the
level of income has an influence to motivate taxpayers to comply with taxes. Research
conducted by Harinurdin (2009), Arviana and Sadjiarto (2014), Syakura and Baridwan
(2014), Pratiwi and Setiawan (2014), Ayunda et al. (2015), Purwanto et al. (2015),
Puspitasari et al. (2015), Muchamad et al. (2015), Aryandini et al. (2016), Prayatni and Jati
(2016), Farida (2017), Yuliyanah et al. (2018), Lisa and Hermanto (2018) state that income
levels affect taxpayer compliance.
Taxpayer awareness is also suspected to have an influence on taxpayer compliance.
This is supported by research by Jotopurnomo and Mangoting (20013), Tiraada (2013),
Susilawati and Budiartha (2013), Pratiwi and Setiawan (2014), Putra et al. (2014), Septarini
(2015), Hendri (2016), Anam et al. (2016), Agustiningsih (2016), Ilhamsyah et al. (2016),
Brata et al. (2017), Siregar (2017), Yadinta et al. (2018), Dewi and Merkusiwati (2018), Lisa
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and Hermanto (2018) who conclude that taxpayer awareness has a significant influence on
taxpayer compliance.
The subjects in this study were individual taxpayers registered at KPP Pratama
Probolinggo. Taxpayers are required to report annual SPT registered at KPP Pratama
Probolinggo totaling about 83,000 taxpayers. However, until March 2022, only 68.56% or
56,908 taxpayers have reported the 2021 Annual SPT. This shows that the taxpayer
compliance rate at KPP Pratama Probolinggo is still relatively low. Therefore, researchers
are interested in conducting research on taxpayer compliance in the KPP Pratama
Probolinggo area.

RESEARCH METHODS
The method used in this research is a survey method which is a field research.
This study uses a population of all individual taxpayers registered with KPP Pratama
Probolinggo and belonging to the category of MSME taxpayers (using a final income tax
rate of 0.5%). The number of samples used is 100 taxpayers.

Types and Sources of Research Data

The types of data used in this study are primary and secondary data. Primary data
sources were obtained by distributing questionnaires to the respondents. As for the
secondary data in the form of the amount of income of the Taxpayers who were selected
as respondents.

Data analysis method

The data analysis method used in this study is the WarpPLS method which is the
development of the PLS method. WarpPLS software version 7.0 was used to analyze the
research data.

RESEARCH RESULTS AND DISCUSSION

Validity test
The results of the validity test of each research variable are presented in table 3 below.
Table 3
Combined loadings and Cross-Loadings
X1 X2 X3 Y1 Type (a SE P value
X1.1 0.913 0.075 -0.186 -0.191 Reflect 0.087 <0.001
X1.2 0.913 -0.075 0.186 0.191 Reflect 0.087 <0.001
X2.1 0.000 1,000 0.000 -0.000 Format 0.084 <0.001
X3.1 -0.252 -0.280 0.781 -0.110 Reflect 0.090 <0.001
X3.2 0.282 0.344 0.672 0.097 Reflect 0.094 <0.001
X3.3 0.140 -0.486 0.715 0.109 Reflect 0.092 <0.001
X3.4 -0.117 0.422 0.792 -0.072 Reflect 0.090 <0.001
Y1.1 -0.055 -0.399 -0.100 0.707 Reflect 0.093 <0.001
Y1.2 0.032 0.185 0.096 0.843 Reflect 0.089 <0.001
Y1.3 0.019 0.036 0.043 0.903 Reflect 0.087 <0.001
Y1.4 -0.006 0.117 -0.061 0.801 Reflect 0.090 <0.001
Source: Primary data processed, 2022

Based on the results of the data processing output above which states that the
factor loading value > 0.30 for all indicators that measure the magnitude of all variables,
it meets convergent validity so that it can be concluded that all of the answers are valid
and can be used for research.
(1) Discriminant Validity
(a) Based on the results of the data processing output above (X1.1, X1.2, X2.1,
X3.1, X3.2, X3.3, X3.4, Y1.1, Y1.2, Y1.3, Y1. 4) has a loading value > cross
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loading, then the discriminant validity is met. So that all indicators are valid
discriminant.
(b) The questionnaire (a collection of indicators), can be seen from the root value
of the AVE with the correlation coefficient of the variable concerned with other
variables.

Table 4
Correlations Among Latent Variables and Errors

X1 X2 X3 Y1
X1 0.913 0.619 0.607 0.631
X2 0.619 1,000 0.533 0.733
X3 0.607 0.533 0.742 0.608
Y1 0.631 0.733 0.608 0.817
Source: Primary data processed, 2022

Based on the results of the above data processing, the value of the square
root of the AVE variables X1, X2, X3 and Y1 > the correlation between latent
constructs. So it can be concluded that all of these indicators are valid and
can be used for research.

Reliability Test
The results of the reliability test of each research variable are presented in table 5 below.
Table 5
Composite Reliability and Cronbach's Alpha Coefficients

X1 X2 X3 Y1
Composite reliability coefficients 0.909 1,000 0.830 0.888
Cronbach's alpha coefficients 0.801 1,000 0.725 0.830
Source: Primary data processed, 2022

Based on the results of the data processing output above, it is known that the Composite
Reliability value of the variables X1, X2, X3, Y1 > 0.70 so that the questionnaire for all
variables meets the composite reliability.
And the value of Cronbach Alpha variables X1, X2, X3, Y1 > 0.60 so that the
questionnaire for all variables meets internal consistency reliability. So it can be concluded
that all indicators are reliable and can be used for research.

Fit Model
Table 6
Fit and . modelsQuality Indices

Analysis
No. Model fit and quality indices Fit Criteria Note.
Results
1 Average path coefficient (APC) p < 0.05 0.306 Well
(p=0.001)
2 Average R-squared (ARS) p < 0.05 0.689 Well
(p<0.001)
3 Average adjusted R-squared p < 0.05 0.0.676 Well
(AARS) (p<0.001)
4 Average block VIF (AVIF) Acceptable if <= 5, 2,217 Ideal
ideally <= 3.3
5 Average full collinearity VIF Acceptable if <= 5, 2,225 Ideal
(AFVIF) ideally <= 3.3
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Analysis
No. Model fit and quality indices Fit Criteria Note.
Results
6 Tenenhaus GoF (GoF) Small >= 0.1 medium >= 0.725 ideal
0.25 large >= 0.36
7 Sympson's paradox ratio (SPR) Acceptable if >= 0.7, 1,000 Ideal
ideally = 1
8 R-squared contribution ratio Acceptable if >= 0.9. 1,000 Ideal
(RSCR) Ideally = 1
9 Statistical suppression ratio Acceptable if >= 0.7 1,000 Ideal
(SSR)
10 Nonlinear bivariate causality Acceptable if >= 0.7 1,000 ideal
direction ratio (NLBCDR)
Source: primary and secondary data processed, 2022

Based on the table above, it is known that the results of the analysis have met the
fit criteria, so it can be said that the results of the analysis are good.

Variable Profile
Tax Sanction Variable Profile
The table below presents the profile data of the tax sanctions variable and the
average value of the questionnaire answer scores:
Table 7
Tax Sanction Variable Profile (X1)
No Indicator Factor Load Average Score
1 X1.1 0.913 3.47
2 X1.2 0.913 4.21
Source: Primary data processed, 2022

Based on the results of data processing in table 7, it is known that both indicators
have the same factor loading value, so that neither indicator is more important than the
other because both have the same position.

Profile of Taxpayer Awareness Variables

The table below presents data on the profile of the taxpayer awareness variable
and the average value of the questionnaire answer scores:
Table 8
Profile of Taxpayer Awareness Variable (Y1)
No Indicator Factor Load Average Score
1 X3.1 0.781 3.97
2 X3.2 0.672 4.24
3 X3.3 0.715 4.09
4 X3.4 0.792 4.27
Source: Primary data processed, 2022.

Based on table 8, it is known that the most important indicator is X3.4 (calculates,
pays, and reports taxes correctly) because it has the largest loading factor value of 0.792.

Taxpayer Compliance Variable Profile

The table below presents data on the profile of taxpayer compliance variables and
the average value of the questionnaire answer scores:
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Table 9
Taxpayer Compliance Variable Profile (Y1)
No Indicator Factor Load Average Score
1 Y1.1 0.707 4.05
2 Y1.2 0.843 4.33
3 Y1.3 0.903 4.01
4 Y1.4 0.801 4.05
Source: Primary data processed, 2022

Based on table 9, it is known that the most important indicator is Y1.3

(compliance with the calculation and payment of taxes owed) because it has the largest
loading factor value, which is 0.903.

Hypothesis Testing Results

The magnitude of the influence of the independent variable on the dependent
variable and to test H1, H2, and H3 can be explained based on the path diagram model
as follows:

Image 1
Path Diagram Model

Source: primary data processed, 2022

Based on the results of data processing shown in the path diagram in Figure 1
above, the research hypothesis can be described as follows:
H1: Tax sanctions have a significant positive effect on taxpayer compliance.
The tax sanction variable has a significance value = 0.08. Given that the p value is
greater than 0.05, it is said to be insignificant. Hypothesis 1 is rejected, tax
sanctions have no significant effect on taxpayer compliance.
H2: Income level has a significant positive effect on taxpayer compliance.
The p value of the taxpayer's income level variable on taxpayer compliance is <
0.01, which is smaller than 0.05. Considering that the p value is smaller than 0.05,
it is said to be significant, so that the income level variable of the taxpayer has an
effect on taxpayer compliance. H2 is accepted, namely the income level of the
taxpayer has a significant positive effect on taxpayer compliance.
H3 : Taxpayer awareness has a significant positive effect on Taxpayer Compliance.
The significance value of the taxpayer awareness variable on taxpayer compliance is
= 0.02, smaller than 0.05. Given that the p value is smaller than 0.05, it is said to
be significant, so that the taxpayer awareness variable affects taxpayer compliance.
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H3 is accepted, namely the awareness of taxpayers has a significant positive effect

on taxpayer compliance.

Table 10
Total Influence

Total effects
X1 X2 X3 Y1
Y1 0.156 0.531 0.231
P values for total effects
X1 X2 X3 Y1
Y1 0.079 <0.001 0.017
Source: Primary data processed, 2022

Absolute contribution:
2
1. Tax Sanctions (X1) on taxpayer compliance (Y1) = x 100% = 2.43%(0,156)
2
2. Taxpayer's income (X2) on taxpayer compliance (Y1) = x 100% = 28.19% (0,531)
2
3. Taxpayer awareness (X3) of taxpayer compliance (Y1) = x 100% = 5.34% (0,231)
The strength of the influence of taxpayer income (X2) is much greater than tax
sanctions (X1) and taxpayer awareness (X3). So that efforts to increase taxpayer
compliance (Y1) must be done by improving X2.

DISCUSSION
The Effect of Tax Sanctions on Taxpayer Compliance
The results of the study indicate that tax sanctions have no effect on taxpayer
compliance. Thus, it can be said that this finding does not support the first hypothesis.
These results indicate that tax sanctions are still unable to make taxpayers in the
Probolinggo KPP Pratama area to comply with their tax obligations. This is possible
because the administrative sanctions set by the government are still relatively small and
not burdensome for taxpayers. In addition, the sanctions are also not immediately
imposed on the violators, but still have to go through a series of processes and stages
that take a relatively long time. Therefore, tax administration sanctions have not been able
to provide a deterrent effect or stimulate taxpayers to be obedient. Taxpayers tend to be
indifferent and underestimate the existence of these tax sanctions. Tax sanctions play an
important role in providing lessons for tax violators so as not to underestimate tax
regulations and obey in paying taxes. The imposition of tax sanctions on taxpayers can
result in the fulfillment of tax obligations by taxpayers so as to increase taxpayer
compliance itself. Tax sanctions are issued in order to encourage taxpayer compliance
with their tax obligations, so that taxpayers are aware of the legal consequences of
taxpayers' actions or inaction, taxpayers must understand tax sanctions. In order to ensure
that taxpayers fulfill their obligations to pay taxes, the tax system absolutely requires tax
sanctions. In order for taxpayers to understand matters relating to the implementation of
sanctions and the reasons for imposing fines on taxpayers, local governments must
properly distribute information to taxpayers. Therefore, the heavier the tax sanctions
imposed, the more diligent taxpayers are in fulfilling their tax obligations.
It is also possible that many around them, although they do not have an NPWP or
do not report their SPT on purpose, in fact do not receive criminal sanctions as
stipulated in the law. This finding supports and is in line with research from Bahri et al,.
(2018), Winerungan (2013), Ayunda and Azhari (2015), Anam et al., (2016), Putra (2017),
Rizajayanti and Supriono (2017) which state that tax sanctions have no effect on taxpayer
compliance. The imposition of sanctions that are burdensome to taxpayers has the aim of
providing a deterrent effect so as to create taxpayer compliance. However, in the
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Probolinggo KPP Pratama area, the existence of tax sanctions has no effect on increasing
taxpayer compliance.

The Effect of Income Level on Taxpayer Compliance

The results of the analysis state that the turnover of taxpayers has an effect on
taxpayer compliance. This finding strengthens previous research, namely Harinurdin (2009),
Arviana and Sadjiarto (2014), Syakura and Baridwan (2014), Pratiwi and Setiawan (2014),
Ayunda et al. (2015), Purwanto et al. (2015), Puspitasari et al. (2015), Muchamad et al.
(2015), Aryandini et al. (2016), Prayatni and Jati (2016), Farida (2017), Yuliyanah et al.
(2018), Lisa and Hermanto (2018) which state that income levels affect taxpayer
compliance.
In this study, the level of income of taxpayers affects taxpayer compliance because
taxpayers find it easier to pay taxes when their income level is high than when their
income level is low. Taxpayers as respondents in this study mostly have good financial
conditions, so that taxpayers are more inclined to fulfill their tax obligations. Most of the
state's revenue comes from taxes. The majority of government functions cannot be carried
out efficiently without taxation. Income Tax or PPh is one of several taxes levied by the
government. The central government, in particular the Ministry of Finance, is responsible
for collecting income tax. Because income tax is based on the notion of justice, then the
tax burden that must be paid by the taxpayer is distributed evenly and fairly (WP). The
government will be able to raise funds to carry out effective and efficient development if
tax revenues continue to increase, thereby ensuring a smooth development process. The
real sector of the economy accounts for the lion's share of the tax sector. Micro, Small
and Medium Enterprises (MSMEs) is one of them (MSMEs). Business units known as Micro,
Small and Medium Enterprises (MSMEs) are run by families and community organizations,
the majority of whom are Indonesian entrepreneurs. The real sector of the economy
accounts for the lion's share of the tax sector. Micro, Small and Medium Enterprises
(MSMEs) is one of them (MSMEs). Business units known as Micro, Small and Medium
Enterprises (MSMEs) are run by families and community organizations, the majority of
whom are Indonesian entrepreneurs. The real sector of the economy accounts for the
lion's share of the tax sector. Micro, Small and Medium Enterprises (MSMEs) is one of
them (MSMEs). Business units known as Micro, Small and Medium Enterprises (MSMEs) are
run by families and community organizations, the majority of whom are Indonesian
entrepreneurs.

The Effect of Taxpayer Awareness on Taxpayer Compliance

The results of the analysis state that taxpayer awareness affects taxpayer
compliance. The results of this study are consistent with the findings of previous studies
conducted by Jotopurnomo and Mangoting (2013), Tiraada (2013), Susilawati and
Budiartha (2013), Pratiwi and Setiawan (2014), Putra et al. (2014), Septarini (2015), Hendri
(2016), Anam et al. (2016), Agustiningsih (2016), Ilhamsyah et al. (2016), Brata et al.
(2017), Siregar (2017), Yadinta et al. (2018), Dewi and Merkusiwati (2018), Lisa and
Hermanto (2018) conclude that taxpayer awareness has a significant influence on taxpayer
compliance.
Taxpayer awareness is an internal factor formed by the taxpayer's perception of
taxes, characteristics of taxpayers, and knowledge of taxes. Taxpayers who have an
understanding of the role of taxes for the state will give a positive assessment of tax
obligations. Then this positive understanding and assessment will be realized through
obedient behavior when it is in line with the principles and norms and beliefs held.
Taxpayers' awareness of taxes is often an obstacle in tax collection. Taxpayers who know
the tax laws are taxpayers who know, understand, and voluntarily apply the tax laws. The
greater the understanding and application of taxpayers to their tax obligations, the greater
the possibility of taxpayers to comply with the law.
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When taxpayers realize that taxes are used for state development, they will be
stimulated to comply with registering themselves to get a TIN, calculate and pay taxes
correctly and report back their SPT on time. Taxpayer confidence with taxpayer
compliance behavior raises a positive attitude towards taxpayer compliance, which in turn
will shape the taxpayer's intention to behave obediently to carry out his obligations
according to regulations.

CONCLUSION
Based on the results of hypothesis testing and research discussions that have been
described previously, it can be concluded as follows:
1. Tax sanctions have no significant effect on taxpayer compliance. This means that the
existence of tax sanctions which are expected to be able to control the behavior of
taxpayers to always comply with tax laws does not have a significant effect. This can
be caused because the tax sanctions imposed by the government do not have a direct
effect and do not provide a deterrent effect to tax violators.
2. The level of income has a significant effect on taxpayer compliance. This means that
the higher income level of taxpayers will encourage them to behave more obediently to
tax rules. This can be because taxpayers who have good financial conditions will find it
easier to fulfill all their tax obligations, compared to taxpayers who have lower income
levels.
3. Taxpayer awareness affects taxpayer compliance. The level of awareness of the
Taxpayer will show how much the level of understanding of the Taxpayer regarding the
meaning, function, and role of the tax is. The higher the level of understanding of the
taxpayer, the awareness to fulfill all obligations and tax rights will also be better so
that it will be able to increase taxpayer compliance.
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Yunia, N. N., Kusuma, I. N. & Sudiartana, I. M. (2021). Pengaruh Pemahaman Peraturan

Pajak, Kualitas Pelayanan Fiskus, Sanksi Pajak, Kesasaran Wajib Pajak Dan
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Penurunan Tarif Pajak UMKM PP No. 23 Tahun 2018 Terhadap Kepatuhan Wajib
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