ANALISIS PERSPEKTIF GENERASI X DAN MILENIAL TERKAIT DIGITALISASI PERPAJAKAN DAN KEPERCAYAAN MASYARAKAT TERHADAP INSTITUSI ATAS PENGARUHNYA KE KEPATUHAN PERPAJAKAN

Pohan, Fawwaz Muhammad Zakli (2024) ANALISIS PERSPEKTIF GENERASI X DAN MILENIAL TERKAIT DIGITALISASI PERPAJAKAN DAN KEPERCAYAAN MASYARAKAT TERHADAP INSTITUSI ATAS PENGARUHNYA KE KEPATUHAN PERPAJAKAN. Skripsi thesis, Politeknik Keuangan Negara STAN.

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Abstract

Digitalisasi Perpajakan seperti DJP Online merupakan salah satu program dari DJP untuk dapat membantu wajib pajak dalam memenuhi kepatuhan dengan baik. Selain itu Revolusi Industri 4.0 dan Tax Administration 3.0 memiliki prinsip yang hampir sama dengan program digitalisasi perpajakan DJP. Selain sisi digital terdapat faktor kepercayaan publik yang mampu mempengaruhi kepatuhan. Hasil penelitian ini mendapatkan sebuah kesimpulan bahwa, penerapan digitalisasi perpajakan dari sisi pelayanan khususnya kemudahan sistem dan pengawasan belum begitu efektif dalam meningkatkan kepatuhan perpajakan. Poin tersebut dilihat dari generasi X maupun generasi Milenial. Faktor lain seperti penegakan hukum dan sanksi menjadi hal yang menonjol. Sisi kepercayaan publik terhadap kinerja DJP selama ini menjadi pertimbangan wajib pajak untuk tetap patuh pajak. Nilai integritas yang dikeluarkan DJP menjadi pegangan masyarakat untuk patuh pajak. Selain itu perspektif generasi akan kepatuhan secara umum memiliki kesamaan, mereka tetap patuh pajak pajak karena sadar akan efek sanksi. Yang menjadi pembeda adalah respon mereka atas kasus korupsi, dimana generasi milenial lebih terbuka dan tegas dibanding generasi X Digitalization of taxation such as DJP Online is one of the programs from DGT to be able to assist taxpayers in fulfilling compliance properly. In addition, Industrial Revolution 4.0 and Tax Administration 3.0 have almost the same principles as the DGT's tax digitalization program. Apart from the digital side, there is a public trust factor that can affect compliance. The results of this study obtained a conclusion that, the application of tax digitalization in terms of services, especially system convenience and supervision, has not been very effective in increasing tax compliance. This is seen from generation X and millennials. Other factors such as law enforcement and sanctions are prominent. Public trust in DGT's performance has been a consideration for taxpayers to remain tax compliant. The integrity value issued by the DGT is a guide for the community to comply with taxes. In addition, generational perspectives on compliance are generally similar, they remain tax compliant because they are aware of the effects of sanctions. What makes the difference is their response to corruption cases, where the millennial generation is more open and assertive than generation X

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