Artkel Inggris - 2022

TAX INCENTIVES POLICY, TAX RATE, TAX SANCTION AND TAX SERVICES
ON INDIVIDUAL TAXPAYER COMPLIANCE DURING THE PANDEMIC

COVID-19 (Case Study of KPP Pratama Jakarta Pulogadung)
TAX INCENTIVES POLICY, TAX RATE, TAX SANCTIONS AND TAX

SERVICES ON INDIVIDUAL TAXPAYER COMPLIANCE DURING
THE PANDEMIC COVID-19
(Case Study of KPP Pratama Jakarta Pulogadung)
1stRia Anggraini, 2nd Merliyana SE., M. Ak

Departement Accountant
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Jakarta, Indonesia
Riaanggrainir7@gmail.com, Amansaefurahman@gmail.com
Abstract - This study aims to analyze the tax policy of tax incentives, tax rate, tax sanction, and
tax services on individual taxpayer compliance at the KPP Pratama Jakarta Pulogadung. This type
of research is a quantitative approach, which is measured by using multiple linear regression based
method with Software SPSS version 25. The population of this study id individual taxpayers who are
registered at KPP Pratama Jakarta Pulogadung. The sampel is determined by using purposive
sampling method, with a total sampel of 100 respondents. Data collection techniques using survey
methods using quesionnaires.
The results of this study partially prove that tax incentives policy affect the compliance of
individual taxpayers, tax rate does not affect the compliance of individual taxpayers, tax sanctions
affect the compliance of individual taxpayers, tax services affect the compliance of individual
taxpayers and tax incentives policy, tax rate, tax sanctions, and , tax services together have an affect
the compliance of individual taxpayers at the KPP Pratama Jakarta Pulogadung.
Keywords: Tax Incentives Policy, Tax Rate, Tax Sanctions, and Tax Services
Abstrak – Penelitian ini bertujuan untuk menganalisis kebijakan insentif pajak, tarif pajak,
sanksi pajak dan pelayanan pajak terhadap kepatuhan wajib pajak orang pribadi pada KPP Pratama
Jakarta Pulogadung. Jenis penelitian ini menggunakan pendekatan kuantitatif, yang diukur
menggunakan metode berbasis regresi linier berganda dengan Software SPSS versi 25. Populasi dari
penelitian ini adalah wajib pajak orang pribadi yang terdaftar pada KPP Pratama Jakarta Pulogadung.
Sampel ditentukan dengan menggunakan metode purposive sampling, dengan jumlah sampel
sebanyak 100 responden. Teknik pengumpulan data menggunakan metode survei dengan
menggunakan media kuesioner.
Hasil penelitian ini membuktikan bahwa kebijakan insentif pajak berpengaruh terhadap
kepatuhan wajib pajak orang pribadi, tarif pajak tidak berpengaruh terhadap pepatuhan wajib pajak
orang pribadi, sanksi pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi, pelayanan
pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi serta kebijakan insentif pajak, tarif
pajak, sanksi pajak dan pelayanan pajak secara bersama-sama berpengaruh terhadap kepatuhan wajib
pajak orang pribadi.
Kata Kunci: Kebijakan Insentif Pajak, Tarif Pajak, Sanksi Pajak, dan Pelayanan Pajak
Indonesian College of Economics – 2022 1

1st
Ria Anggraini, 2nd Merliyana SE., M.AK.
I. PRELIMINARY
The covid-19 pandemic has had an enormous impact on the global economy, as well as the tax
sector. How long this pandemic lasted and how much it affected the social and economic activities
that determined the future of Indonesia's tax sector. As a result, tax revenues declined, and the decline
in economic growth nationally, decline in state revenues, and increase in state spending and finance,
with governments' efforts to save the country's health and economic development, as well as the
world's affected enterprises and societies. To prevent further economic recession, governments have
published, since the beginning of the pandemic, policy packages included in the national economic
recovery program.
With this incentive to keep people from doing their tax liability even if there is a covid-19
pandemic. In addition, the government has also provided extenuating tax rates for tax payments. In
view of this condition, people should be more concerned about the taxation process. It is possible
that there will be a spike in tax activity as a result of this policy. While tax liability requirements are
materialize, tax compliance levels can be seen with tax liability enthusiasm. With societal integrity,
it will also foster tax liability towards tax liability (Birul, 2021).
Tax rates are an established or percentage based on laws that can be used to calculate and/or
determine the amount of taxes that must be paid, paid and/or levied by taxpayers. At the time of the
pandemic, it had an especially adverse effect on the tax sector. The government plans to raise the
personal income tax rate as part of tax reforms. Income tax rates will go from 30 percent to 35 percent,
The plan for this individual's income tax hike will be strictly enforced high wealth individual that
have income Rp 5 billion per year (Khodijah et al., 2021).
The government has issued an embodied policy the director general's decision is number tax
Kep-156/PJ/2020 on tax policies regarding the spread of the corona 2019 virus. The policy states that
its purpose is to ease the burden and social economic impact on covid-19 affected taxpayers. The
policy is about some administrative sanction removal for late reporting and tax payments. This policy
is what you might call it tax relief. A policy of tax relief for disaster relief is commonly known by
the term Tax Relief on National Disaster. Good service is a must by the state to the people who have
participated in state building activities through tax payment. It is expected that the state's service to
the public will be able to assist the community in carrying out the operation tax obligation (Deva and
Triyono, 2020).
During the corona pandemic, the directorate general of taxes encouraged all taxpayers to
perform payment and tax liability online as all tax services in Indonesia temporarily shut down to
prevent the spread of the corona virus. In handling reporting and payment through www.pajak.go.id
or tax utility providers like tax online partners. To facilitate tax compliance during this pandemic,
caring for taxes can be done online through tax online. Additionally, it may be possible to produce
tax invoices for company transactions while working at home using the epithaca feature, as well as
accounting for employees' salaries online. Based on the background of the problem has been outlined
above, therefore the author is interested in doing research with the title “Tax Incentives Policy, Tax
Rate, Tax Sanction And Tax Services On Individual Taxpayer Compliance During The
Pandemic Covid-19 (Case Study of KPP Pratama Jakarta Pulogadung)”.
1.1. Formulation of The Problem

Based on the background description above, then the author formulates the problem in this
research is :
1. Does the tax incentives policy affect the individual taxpayer compliance in KPP Pratama Jakarta
Pulogadung ?
2. Does the tax rate affect the individual taxpayer compliance in KPP Pratama Jakarta Pulogadung?
3. Does the tax sanctions affect the individual taxpayer compliance in KPP Pratama Jakarta
Pulogadung ?
Indonesian College of Economics - 2022 2

4. Does the tax services affect the individual taxpayer compliance in KPP Pratama Jakarta
Pulogadung?
5. Does the tax incentives policy, tax rate, tax sanctions and tax services together affect the
individual taxpayer compliance during the pandemic covid-19 in KPP Pratama Jakarta
Pulogadung ?
1.2. Research Purposes

Sesuai dengan rumusan masalah diatas, maka tujuan yang ingin dicapai dari penelitian ini
adalah :
1. To test whether the tax incentives policy affect the individual taxpayer compliance in KPP
Pratama Jakarta Pulogadung.
2. To test whether the tax rate affect the individual taxpayer compliance in KPP Pratama Jakarta
Pulogadung.
3. To test whether the tax sanctions affect the individual taxpayer compliance in KPP Pratama
Jakarta Pulogadung.
4. To test whether the tax services affect the individual taxpayer compliance in KPP Pratama
Jakarta Pulogadung.
5. To test whether the tax incentives policy, tax rate, tax sanctions and tax services affect the
individual taxpayer compliance during the pandemic covid-19 in KPP Pratama Jakarta
Pulogadung.
II. LITERATURE REVIEW

2.1. Tax Incentives Policy
Tax incentives are all convenient, either financially or non-financially provided or provided to
taxpayers by a tax system. This concept of tax incentives is very broad, including all that benefits
taxpayers. Tax incentives policy has been called tax facilities that can be interpreted as revenue that
governments provide in the case of taxes (Sinambela, 2020). One form of government stimulus is
that of fiscal stimulus, tax incentives. The finance minister has issued the regulation finance minister
number 82/PMK.03/2021 about the change under the regulation of the minister of finance number
09/PMK.03/2021 On tax incentives for taxpayers affected by the corona virus virus 2019 pandemic.
Tax incentives are policies issued by governments to relieve taxpayers' obligation to fulfill their
obligations, so governments want taxpayers to participate in implementing the policy to increase tax
compliance.
2.2. Tax Rate

According to Tawas et al (2016) Tax rate is the basis of tax imposition on the tax object which
is the responsibility of the Taxpayer, which is used to calculate and/or determine the amount of tax
that must be paid, paid and/or collected by the taxpayer. Each type of tax rate has a different
percentage, in accordance with the provisions of the legislation and Government Regulations.
Determining the amount of tax rates is crucial if there is a misperception in its determination that can
result in losses for various parties, especially the State.
2.3. Tax Sanctions

According to Noviyanti et al (2016) Tax sanctions are negative sanctions to taxpayers who
have violated the applicable tax laws and regulations. The imposition of tax sanctions is given to
create compliance with taxpayers in carrying out their tax obligations. In the Taxation Law, there are
two kinds of tax sanctions, namely administrative sanctions and criminal sanctions. During the
COVID-19 pandemic, the government has provided relief for taxpayers, sanctions that can be
reduced or removed, namely administrative sanctions. Administrative sanctions in the form of fines,

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interest and payable increases in accordance with the provisions of the tax laws and regulations in
the event that the sanctions are imposed due to the taxpayer's negligence or not due to his/her fault.
Taxpayers can obtain a reduction or abolition of administrative sanctions listed in the SKP or STP
by submitting an application for the reduction or elimination of administrative sanctions to the
Director General of Taxes.
2.4. Tax Services

According to Lubis (2017) Tax services are one of the things that increase the interest of
taxpayers in fulfilling their tax obligations and tax officers are expected to have good expertise in all
matters relating to taxation in Indonesia. With good service, taxpayers are expected to understand
the importance of paying taxes. The spread of the COVID-19 pandemic has had implications for
government tax administration services, including in the field of taxation which is regulated in the
Law regarding general provisions and taxation procedures. Direct face-to-face services are carried
out on a limited basis, according to the capacity of the tax office. Therefore, taxpayers are encouraged
to use the services that have been provided, namely online through the official website
www.pajak.go.id.
2.5. Taxpayer Compliance

According to Siahaan dan Halimatusyadiah (2019) Taxpayer compliance is a behavior in
which the taxpayer must fulfill all his obligations and exercise his taxation rights in accordance with
the applicable tax regulations. Compliance in terms of taxation is a condition of taxpayers exercising
their rights and obligations in a disciplined manner, in accordance with the laws and regulations and
applicable taxation procedures.
Taxpayer compliance carried out by taxpayers is in the form of being on time in submitting
Annual Tax Returns in the last two years, not having arrears on all types of taxes, unless they have
obtained permission to pay in installments or postpone, and pay taxes according to the time specified.
determined. Tax compliance must be carried out in accordance with the awareness of each Taxpayer
in accordance with the provisions of the Taxation Law and Regulations. This is done by the
government in optimizing state revenues, especially the tax sector.
2.6. Conceptual Framework

Based on the theoretical basis and previous research regarding the relationship between the
independent variable and the dependent variable. So the conceptual framework of this research is as
follows:

Tax Incentives Policy

(X₁)
Tax Rate H₁
Individual
(X₂) H₂ Taxpayer
Compliance
Tax Sanctions H₃
(Y)
(X₃) H₄
Tax Services
(X₄)
H₅
Gambar 2.1. Conceptual Framework

2.7. Pengembangan Hipotesis
2.7.1. Tax Incentives Policy Affect On Individual Taxpayer Compliance
Tax incentives are one of the techniques offered by the Indonesian government to investors
in an effort to assist them in making investments in their land. The provision of tax incentives is
expected to have a positive impact on increasing investment and multiplier effect economy (Nuskha
et al., 2021).
The results of research conducted by Kusuma and Wulandari (2021) shows that the tax
incentive policy has an effect on individual taxpayer compliance. The results of the study are in line
with research conducted by Latief et al (2020). Based on the results of research on the tax incentive
policy variable in testing the first hypothesis, it was obtained that the tax incentive policy had an
effect on individual taxpayer compliance. That is, the greater the tax incentives provided can affect
the level of compliance of individual taxpayers.
H₁ : Tax Incentives Policy Affect On Individual Taxpayer Compliance.
2.7.2. Tax Rate Affect On Individual Taxpayer Compliance

The tax rate is a factor that affects the level of taxpayer compliance. If the rates are unbalanced
or inappropriate, it will cause taxpayer compliance to decrease. Tax rates vary according to the type
of tax. The government must set tax rates fairly and not burdensome for all taxpayers (Chandra and
Sandra, 2020).
The results of research conducted by Noviyanti et al (2020) states that the tax rate affects the
compliance of individual taxpayers. This is because with the tax rate, the taxpayer can find out how
much income tax contributions must be paid so that the taxpayer himself avoids sanctions or fines
that have been regulated by the government.
H₂ : Tax Rate Affect On Individual Taxpayer Compliance.

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2.7.3. Tax Sanction Affect On Individual Taxpayer Compliance

Tax sanctions are a deterrent so that taxpayers do not commit violations that are not in
accordance with tax norms. Therefore, tax sanctions need to be understood so that taxpayers can
know what should and should not be done regarding their tax obligations so as not to harm taxpayers.
(Fitria et al., 2021).
The results of research conducted by Laksmi and Wayan (2021) states that tax sanctions have
a significant effect on individual taxpayer compliance. The results of the study are in line with
research conducted by Solekha (2018). Based on the results of research on the variable of tax
sanctions in the third hypothesis testing, it was found that tax sanctions have an effect on individual
taxpayer compliance. This is because taxpayers who are aware of their obligations will of course pay
and report their taxes in accordance with tax laws and regulations so as to increase taxpayer
compliance.
H₃ : Tax Sanction Affect On Individual Taxpayer Compliance.
2.7.4. Tax Services Affect On Individual Taxpayer Compliance

Tax service is the provision of services (serving) the needs of people or the community related
to taxation. The activity of serving taxpayers is closely related to the attitude of tax officers in
assisting the needs of taxpayers in carrying out their tax obligations (Suarni and Marlina, 2019).
The results of research conducted by Wijayanto (2018) shows that tax services have an effect
on individual taxpayer compliance. The results of the study are in line with research conducted by
Deva and Triyono (2020). This means that tax services provided to taxpayers are good,
communicative, the information provided is clear and the friendliness of tax employees will certainly
increase taxpayer compliance in carrying out their tax payments.
H₄ : Tax Services Affect On Individual Taxpayer Compliance.
2.7.5. Tax Incentives Policy, Tax Rate, Tax Sanction And Tax Together Affect On Individual
Taxpayer Compliance
Tax incentives are policies issued by the government as they can be used to ease the burden
on taxpayers to carry out their tax obligations (Manda, 2021). The tax rates applied in Indonesia as
well as understanding the types of tax rates for each group of taxpayers are recommended to be
reviewed by the Director General of Taxes, especially for tax rate policies for individual taxpayers
(Raharjo et al., 2020). For the sake of creating order and order in taxation, a tax sanction is formed
for tax violators (Putri et al., 2018). Tax services are services provided by tax officials to taxpayers
(Ratnasari and Huda, 2018).
According to research conducted by Wijayanto (2018) shows that the policy of tax incentives,
tax rates, tax sanctions and tax services together affect the compliance of individual taxpayers. The
results of this study are in line with research conducted by (Kusuma and Wulandari, 2021).
H₅ : Tax Incentives Policy, Tax Rate, Tax Sanction And Tax Together Affect On Individual
Taxpayer Compliance.
III. RESEARCH METHOD

3.1. Research Strategy
The research strategy used in this study is to use a causal research strategy. According to
Sugiyono (2016) Causal research is a causal relationship between the independent variable (the
variable that affects) and the dependent variable (the variable that is affected). The research method
used in this research is quantitative research. According to Sugiyono (2019) quantitative research
methods can be interpreted as research methods based on the philosophy of positivism, which are
used to examine certain populations or samples, collect data using research instruments, analyze

quantitative/statistical data with the aim of testing hypotheses which has been set. This research
method uses a survey form, in which researchers will distribute questionnaires for data collection.
3.2. Population and Sample Research

According to Sugiyono (2019) population is a generalization area consisting of objects and
subjects that have certain qualities and characteristics determined by researchers to study and then
draw conclusions. The population in this study was 169,819 individual taxpayers registered with the
KPP Pratama Jakarta Pulogadung.
The sample is part of the number and characteristics possessed by the population (Sugiyono,
2019). Sampling in this study is non-probability with a sampling technique using purposive sampling.
According to Sugiyono (2019) purposive sampling is a sampling technique with certain
considerations. The considerations used in this study are the criteria for selecting respondents. The
criteria for selecting respondents in this study are as follows :
1. Taxpayers who have NPWP.
2. Individual Taxpayers who have been registered at Tax Office Pratama Jakarta Pulogadung.
As for determining the sample size, this study uses the Slovin formula to find out how many samples
will be taken with an error rate of 10%.
The Slovin formula for determining the sample is as follows :
𝑁
𝑛=
1 + 𝑁(𝑒)2
Keterangan:
n = Sample size.
N = Population size.
e = Fault tolerance limits that can be tolerated in this study (10%).
So :
169.819
n=
1 + 169.819 (0.1)2
n = 99,94 rounded to 100
Based on these data using the Slovin formula, the number of samples obtained is rounded up to 100
respondents at KPP Pratama Jakarta Pulogadung.
3.3. Instrumen Pengumpulan Data

In this study using primary data, to obtain primary data, the measurement of the questionnaire
used is the Likert scale. According to Sugiyono (2019) likert scale is used to measure attitudes,
opinions and perceptions of a person or group of people about social phenomena. The choice of
answers to each question filled in by the respondent has been determined through the score made by
the researcher. The following is the score for each answer determined by the researcher :

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Tabel 3.1. Skala Likert
3.4. Data Analysis Method

3.4.1. Data Quality Test
3.4.1.1. Validity Test
Validity test is used to determine whether or not a questionnaire is valid or not from each
question indicator on each variable. In this study, the measuring instrument used was with the help
of SPSS version 25.0. According to Sugiyono (2019) validity test is a valid instrument meaning that
the measuring instrument used to obtain data (measure) is valid. Valid means that the instrument can
be used to measure what it is supposed to measure. In this study, the validity test was carried out on
each question item to test its validity. The results of rcount are compared with rtable where df = n -
2 with a significance level of 5%. To state whether or not each question item is valid, then a
significance test is carried out by comparing :
1. If the value of rcount > rtable, it can be declared valid.
2. If the value of rcount < rtable then it can be declared invalid.
3.4.1.2. Reliability Test
Reliability testing was carried out to determine the level of consistency of the questionnaire
used so that the questionnaire was reliable. A questionnaire can be said to be reliable if the
respondents answers to questions are consistent and stable from time to time. The technique used in
this study to measure the reliability of the questions is to use Cronbach's Alpha. A question
instrument is declared reliable if Cronbach's Alpha is greater than 0.60.
3.5.1. Classic Assumption Test
3.5.1.1. Normality Test
Normality test aims to test whether in a regression model, the dependent variable and the
independent variable or both have a normal distribution or not. According to Sugiyono (2019) a good
regression model is a regression model that has a normal distribution or close to normal so that it is
feasible and can be tested statistically. Testing the normality of the data is done by looking at the
value of Asmp Sig (2-tailed) > alpha 0,05 then the data is declared normal. By using the method One
Sampel Kolmogorov Smirnov Test. The criteria used in this study :
1. If the resulting significance value> 0.05 then the data is declared normally distributed.
2. If the resulting significance value < 0.05 then the data is declared not normally distributed.
3.5.1.2. Multicolinerarity Test
Multicollinearity test aims to test whether the regression model found a correlation between
the independent variables (independent). A good regression model should not have a correlation
between the independent variables. Multicollinearity testing can be seen from the Tolerance value
and the VIF (Variance Inflation Factor) value. Tolerance and VIF were chosen in this study because

they were considered more reliable in detecting the presence or absence of multicollinearity in the
regression model. The criteria used in this study are as follows :
1. If the tolerance value is > 0.1 or the VIF value is < 10, it can be stated that there is no
multicollinearity between the independent variables in the regression model.
2. If the tolerance value is < 0.1 or the VIF value is > 10, it can be stated that there is multicollinearity
between the independent variables in the regression model.
3.5.1.3. Heteroscedasticity Test
The heteroscedasticity test aims to test whether in the regression model there is an inequality
of variance from one observation to another. A good regression model is one that does not occur
homoscedasticity. In the heteroscedasticity test the method used in this study is the glejser test. The
Glejser test is carried out by making a regression model involving the absolute residual value, namely
by regressing the absolute residual value with independent variables. The provisions used in this
study are as follows :
1. If the significant value is > 0.05, there is no heteroscedasticity, which means that the regression
model does not contain heteroscedasticity.
2. If the significant value is < 0.05, then there is heteroscedasticity, which means that the regression
model contains heteroscedasticity.
3.6.1. Hypothesis Test
3.6.1.1. Multiple Linier Regression Test
According to Sugiyono (2019) suggests multiple linear regression analysis aims to determine
or measure the relationship between one dependent variable and several independent variables either
simultaneously or partially. In this study using multiple linear regression analysis using four
independent variables consisting of tax incentive policies, tax rates, tax sanctions and tax services.
Multiple linear regression analysis in this study is used to test whether the independent variables have
an effect on individual taxpayer compliance either simultaneously or partially. The multiple linear
regression analysis can be formulated as follows :
ITC = α + β₁TIP₁ + β₂TR₂ + β₃TS₃ + β₄TS₄ + e
Keterangan :
ITC = Individual Taxpayer Compliance
α = Konstanta
TIP = Tax Incentives Policy
TR = Tax Rate
TS = Tax Sanction
TS = Tax Services
β₁, β₂, β₃ = Independent variable regression coefficient
e = Error Standard
3.6.1.2. T-Statistical Test

The t test or test of significance is a test used to partially test the effect of each independent
variable on the dependent variable. To find out whether or not there is a partial effect of each
independent variable on the dependent variable, it can be seen at a significance level of 0,05 (α =
5%). The test criteria with a significance level of 0,05 used are :
1. If the value of tcount > ttable or the probability value is smaller with a significant level (Sig <
5%) then the hypothesis is accepted. That is, the independent variable partially affects the
dependent variable.

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2. If the value of tcount < ttable or the probability value is greater with a significant level (Sig > 5%)
then the hypothesis is rejected. That is, the independent variable partially does not affect the
dependent variable.
3.6.1.3. F-Statistical Test

The F test is a simultaneous or comprehensive test to determine whether or not there is a joint
influence between the independent variables on the dependent variable. In this study, f-test is used
to test the hypothesis that consists of tax incentive policies, tax rates, tax sanctions and tax services.
To determine whether or not the independent variable simultaneously influences the dependent
variable, it can be done by comparing the value of Fcount > Ftable and probability (Sig. value) <
0.05, which means that all independent variables simultaneously affect the dependent variable.
3.6.1.4. The Coefficient of Determination (R²)

The coefficient of determination aims to determine how much influence the independent
variable has on the dependent variable as seen from the adjusted R square. The value of the
coefficient of determination, which is between zero and one, shows the percentage of influence of
the independent variable on the dependent variable. A small value of R² means that the ability of the
independent variable to explain the dependent variable is very limited, but on the contrary the value
of R² is close to 1, the independent variable provides almost all the information needed to predict the
variation of the dependent variable.
IV. RESULT AND DISCUSSION

4.1. Description of Research Object
The Pratama Jakarta Pulogadung Tax Office is a Type A Tax Office located at Jl. Pramuka
Kav 31 East Jakarta. In 1984 the first time KPP Pratama Jakarta Pulogadung was established under
the name of East Tax Inspection I which was in the coordination area of the Regional Office III of
the Directorate General of Taxes Plenary. Based on the Decree of the Minister of Finance of the
Republic of Indonesia No. 94/KMK.01/1984, East Tax Inspection I is in area XI of the Plenary
Directorate General of Taxes. Then in 1987 the East Jakarta Tax Inspection I was changed to the
East Jakarta Tax Service Office I. KPP Pratama Jakarta Pulogadung was a fraction of the East Jakarta
Tax Office I. In 1994 in accordance with the Decree of the Minister of Finance No. 94/KMK.01/1994
The Director General of Taxes again reorganized which later changed its name to the Pulogadung
Tax Service Office. In mid-2007, there was a modernization change in all KPP in Indonesia, then it
was changed back to the Pratama Jakarta Pulogadung Tax Service Office until now.
4.2. Respondent Description

The samples that have been collected in this study are 100 individual taxpayers at KPP Pratama
Jakarta Pulogadung. The sample was obtained by giving a questionnaire to taxpayers who were
willing to help researchers to fill out the questionnaire.
Tabel 4.1. Questionnaire Distribution Results

Based on table 4.1. it can be seen that the total number of questionnaires that the researchers
have distributed is 120 people. Of the 120 questionnaires distributed to respondents, 110 were
received back. Some of the 10 respondents did not give answers on the grounds of being busy and
the questionnaires that did not return were 10 people, because the respondents gave incomplete
answers. So that the questionnaires that meet the requirements to be researched and analyzed
amounted to 100 individual taxpayer respondents who were registered at KPP Pratama Jakarta
Pulogadung.
4.2.1. Respondent Profil Characteristics

The characteristics of the respondents are the backgrounds of the respondents themselves. This
characteristic is used to find out what kind of background the respondent has, the characteristics of
the respondents used in this study consist of age, gender, education and occupation. Respondent data
obtained the following results :
Tabel 4.2. Repondent Characteristics
No Description Amount
Gender:
1 Man 48
Woman 52
Age:
21 – 30 Years 59
2 31 – 40 Years 29
41 – 50 Years 9
50 – 61 Years 3
Education:
SMP 1
SMA/SMK 40
3
D3 14
S1 45
Job:
Employee BUMD 4
4 Employee BUMN 12
Employee Swasta 65
PNS 9

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Polri 1
Self-employed 9
Source: Data processed 2022
Based on table 4.2. The above shows that the characteristics of individual taxpayer respondents
who are registered at KPP Pratama Jakarta Pulogadung are 100 respondents. Characteristics of
respondents based on gender composition are more female, this is because female respondents have
a sense of responsibility responsible for paying their tax obligations. Furthermore, in terms of age,
most of the respondents are dominated by taxpayers aged 21-30 years, this is because at that age is a
productive age. Then in terms of education level, respondents with a bachelor's education level are
more or 45 people, this is because respondents with a high level of education will understand more
about their tax obligations. And the characteristics of respondents based on work are dominated by
private employees, which are 65 people, this is because the work is easier to reach by some
respondents.
4.3. Data Quality Test

4.3.1. Validity Test
A questionnaire can be said to be valid if the statement in the questionnaire is able to reveal
something to be measured. Validity testing was carried out with respondents as many as 100
respondents. In this study, to measure the validity of the questionnaire given to the respondents, it
was done by comparing the r count with the r table for the degree of freedom = n-2. Where n is the
number of samples in this study, namely (n) = 100, then df can be obtained from 100 - 2 = 98 at a
significant level of 5% is 0,1966.
Tabel 4.3. Results of the Tax Incentives Policy Validity Test
Based on Table 4.3. The above shows that the tax incentive policy variable consists of 6
questions and those used to measure the accuracy of each variable have an rcount value greater than
the rtable value, which is above 0,1966. So it can be concluded that each question for the tax incentive
policy variable in this study can be stated as a valid item.

Tabel 4.4. Results of the Tax Rate Validity Test
Based on table 4.4. The above shows that the tax rate variable consists of 6 questions and those
used to measure the accuracy of each variable have an rcount value greater than the rtable value,
which is above 0,1966. So it can be concluded that each question for the tax rate variable in this study
can be stated as a valid item.
Tabel 4.5. Results of the Tax Sanction Validity Test
Based on table 4.5. The above shows that the tax sanctions variable consists of 6 questions and
those used to measure the accuracy of each variable have an rcount value greater than the rtable
value, which is above 0,1966. So it can be concluded that each question for the tax sanctions variable
in this study can be stated as a valid item.

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Tabel 4.6. Results of the Tax Services Validity Test
Based on table 4.6. The above shows that the tax service consists of 6 questions and those used
to measure the accuracy of each variable have an rcount value greater than the rtable value, which is
above 0,1966. So it can be concluded that each question for the tax service variable in this study can
be stated as a valid item.
Tabel 4.7. Results of the Taxpayer Compliance Validity Test
Based on table 4.7. above shows that taxpayer compliance consists of 7 questions and is used
to measure the accuracy of each variable having an rcount value that is greater than the rtable value,
which is above 0,1966. So it can be concluded that each question for the taxpayer compliance variable
in this study can be stated as a valid item.
4.3.2. Reliability Test
Reliability testing was carried out to determine the level of consistency of the questionnaire
used so that the questionnaire was reliable. A question can be said to be reliable if Cronbach's Alpha
> 0.60. Table 4.8. shows the results of the reliability test on each question item in this study.

Tabel 4.8. Reliability Test Results
Based on Table 4.8. The above shows that each variable used in this study has a Cronbach's
Alpha value > 0.60 on the variables of tax incentive policy, tax rates, tax sanctions, tax services and
taxpayer compliance. So it can be stated that all variables are reliable.
4.4. Classic Assumption Test

4.4.1. Normality Test
The normality test was carried out by looking at the Asymp Sig (2-tailed) value > alpha 0.05,
then the data was declared normal. In this study using the One Sample Kolmogorov Smirnov Test
on the normality test. The results of the calculation of the normality test can be shown in table 4.9.
as follows :
Tabel 4.9. Normality Test Results
One-Sample Kolmogorov-Smirnov Test
Unstandardized
Residual
N 100
a,b
Normal Parameters Mean 0,0000000
Std. Deviation 2,46171689
Most Extreme Differences Absolute 0,069
Positive 0,069
Negative -0,041
Test Statistic 0,069
Asymp. Sig. (2-tailed) ,200c,d
a. Test distribution is Normal.
Resource: Output SPSS 25.0 (data proccesed, 2022)
Based on Table 4.9. above shows that of all variables with Asymp value. Sig. (2-tailed) that is
0.200 > alpha 0.05 so from these results it can be concluded that the data is normally distributed.
4.4.2. Multicollinearity Test

Multicollinearity testing can be seen from the Tolerance value and the VIF (Variance Inflation
Factor) value. The regression model that is free of multicollinearity is the one that has a tolerance
value > 0.1 and VIF < 10.

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Tabel 4.10. Multicollinearity Test Results
Based on Table 4.10. The above shows that the tax incentive policy variable has a tolerance
value of 0,864 > 0,1 and a VIF value of 1,158 < 10, for tax rates it has a tolerance value of 0,871 >
0,1 and a VIF value of 1,148 < 10, then for tax sanctions it has a tolerance value of 0,861 > 0,1 and
VIF value 1,161 < 10 while for tax services it has a tolerance value of 0,804 > 0,1 and a VIF value
of 1,244 < 10. So it can be said that all independent variables used in this study do not have
multicollinearity.
4.4.3. Heteroscedasticity Test
In the heteroscedasticity test the method used in this study is the glejser test. If the significant
value is > 0,05 then there is no heteroscedasticity, but if the significant value is < 0,05 then
heteroscedasticity occurs. The results of the heteroscedasticity test can be seen in table 4.11. below
this :
Tabel 4.11. Heteroscedasticity Test Results

Based on table 4.11. The above shows that the results of the heteroscedasticity test in
this study on all variables have a significant value > 0.05. So it can be concluded that there is
no heteroscedasticity in the tax incentive policy variables (X1), tax rates (X2), tax sanctions
(X3) and tax services (X4) on taxpayer compliance (Y).
4.5. Hypotesis Test

4.5.1. Multiple Linier Regression Test
Multiple linear regression analysis aims to determine or measure the relationship between one
dependent variable and several independent variables either simultaneously or partially. In this study
using multiple linear regression analysis.
Tabel 4.12. Multiple Linier Regression Test Results
Based on the regression results shown in table 4.12. above, the regression equation can be
obtained as follows: KWP OP = 7.859 + 0.252 KIP + 0.000 TP + 0.296 SP + 0.249 PP + e the linear
regression equation above, shows that the constant value of this linear equation has meaning :
1. Constanta : 7,859
This shows that if the tax incentive policy variables (X1), tax rates (X2), tax sanctions (X3), and
tax services (X4) have a value of 0, then taxpayer compliance will be influenced by other
variables. This means that taxpayer compliance will experience changes or increases
if followed by an increase in tax incentive policies, tax rates, tax sanctions and tax services with
a figure of 7,859.
2. The regression coefficient on the tax incentive policy variable has a value of 0,252, this shows
that if the tax incentive policy variable (X1) increases by 1% assuming the tax rate variable (X2)
and the constanta is 0 (zero), then the level of mandatory compliance the tax will increase by
0,252. This shows that the given tax incentive policy variable contributes positively to taxpayer
compliance.
3. The regression coefficient on the tax rate variable has a value of 0,000, this indicates that if the
tax rate variable (X2) increases by 1% assuming the tax sanction variable (X3) and the constanta
is 0, then the level of taxpayer compliance will decreased by 0,000. This shows that the tax rate
variable does not make a positive contribution to taxpayer compliance.

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4. The regression coefficient on the tax sanctions variable has a value of 0,296, this shows that if
the tax sanctions variable (X3) increases by 1% assuming the tax service variable (X4) and the
constanta is zero (0), then the level of taxpayer compliance will increased by 0,296. This shows
that the higher the tax sanction given, the higher the taxpayer compliance.
5. The regression coefficient on the tax service variable has a value of 0,249, this shows that if the
tax service variable (X4) increases by 1% assuming the tax incentive policy variable (X1) and
the constanta is zero (0), then the level of taxpayer compliance will increase by 0,249. This
shows that the tax services provided contribute positively to taxpayer compliance so that the
higher the tax service, the higher taxpayer compliance.
4.5.2. T-Statistic Test

To find out whether or not there is a partial effect of each independent variable on the
dependent variable, it can be seen at a significance level of 0,05 (α = 5%). The results of the partial
test (t test) can be seen in table 4.17, if the value of tcount > ttable or the probability value is smaller
with a significance level (Sig < 0,05) then the hypothesis is accepted, whereas if the value of tcount
< ttable or the probability value is greater with the level of significant (Sig > 0,05) then the hypothesis
is rejected. The results of the t test can be shown in table 4.13. as follows:
Tabel 4.12. T-Statistic Test Results
Based on table 4.13. above it is explained that the value of ttable with a significant rate of 0.05
with df = n – k – 1. The number of respondents is 100 (n = 100), the number of variables is 4 (k = 4)
then the Degree of Freedom (df) = 100 – 4 – 1 = 95. With df = 95, the t table obtained is 1.98252.
The significant values for each variable are different, so the results of hypothesis testing can be
explained as follows :
1. Hypothesis Testing 1
Based on table 4.17. above the tax incentive policy variable has a significance value of 0,037
which is smaller than 0,05 (0,037 > 0,05) and a coefficient value of 0,252 (positive) and the tcount
value is greater than ttable, namely 2,803 > 1,9852. Thus the first hypothesis can be accepted, this
shows that partially the tax incentive policy has an effect on taxpayer compliance.

Based on table 4.17. above the tax rate variable has a significance value of 0,999 greater than 0,05
(0,999 > 0,05) and a coefficient value of 0,000 (positive) and the tcount value is smaller than
ttable, namely 0,002 < 1,9852. Thus the second hypothesis is rejected, this shows that partially
the tax rate has no effect on taxpayer compliance.
Based on table 4.17. above the tax sanction variable has a significance value of 0,027, smaller
than 0,05 (0,027 < 0,05) and a coefficient value of 0,296 (positive) and the tcount value is greater
than ttable, namely 2,250 > 1,9852. Thus the third hypothesis can be accepted, this shows that
partially tax sanctions have an effect on taxpayer compliance.
Based on table 4.17. above the tax service variable has a significance value of 0,011 which is
smaller than 0,05 (0,011 < 0,05) and a coefficient value of 0,249 (positive) and the tcount value
is greater than ttable, namely 2,604 > 1,9852. Thus the fourth hypothesis can be accepted, this
shows that partially tax services have an effect on taxpayer compliance.
4.5.3. F-Statistic Test

This test is carried out by comparing the value of Fcount > Ftable with a significance of <
0,05, so the formulated model is correct. If the value of Fcount > Ftable, it can be interpreted that the
regression model is correct, meaning that it has a joint influence, by looking at the value of Ftable =
(4;96) = 2,47 with a significance of < 0,05. The results of the f test performed can be seen in table
4.18. as follows:
Tabel 4.18. F-Statistic Test Results
Based on the test results in table 4.18. above shows that the value of Fcount is 7,142 with
Ftable value of 2,47 so that the value of Fcount > Ftable or 7,142 > 2,47 and a significance of 0,000
< 0,05 then the hypothesis is accepted so that it can be concluded that the tax incentive policy variable
(X1), tax rate ( X2), tax sanctions (X3) and tax services (X4) together have an effect on taxpayer
compliance.
4.5.4. The Coefficient of Determination (R²)

The coefficient of determination aims to determine how much influence the independent
variable has on the dependent variable as seen from the Adjusted R Square. The value of the
coefficient of determination, which is between zero and one, shows the percentage of influence of

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the independent variable on the dependent variable. The results of the coefficient of determination
test (R²) can be seen in table 4.19. below this :
Tabel 4.19. The Coefficient of Determination (R²) Results
Based on the test results in table 4.19. above shows that the value of Adjusted R Square
(Coefficient of Determination) is 0.696 or 69.6%. This shows that the ability of the tax incentive
policy variables (X1), Tax Rates (X2), Tax Sanctions (X3) and Tax Services (X4) in this study affect
the Taxpayer Compliance variable (Y) by 69.6%. While the remaining 30.4% is explained by other
variables not included in this study.
4.6. Discussion
4.6.1. Tax Incentives Policy Affect Individual Taxpayer Compliance
Based on the results of the first hypothesis test, it shows a significant value of 0.037 which is
smaller than 0.05 or 0.037 < 0.05, while the t-count value is greater than t-table, namely 2.863 >
1.9852. It can be concluded that the tax incentive policy partially affects taxpayer compliance. From
this statement, it can be seen that the better the tax incentives given to the community, the higher the
efforts of taxpayers in complying with their tax obligations. The tax incentives provided by the
government can be one of the efforts to encourage economic recovery in the tax sector.
The results of this study are in line with research conducted by (Latief et al., 2020) which
states that tax incentive policies affect taxpayer compliance. This result contradicts the research
conducted by (Kusuma and Wulandari, 2021) which states that the tax incentive policy has no effect
on taxpayer compliance.
4.6.2. Tax Rate Affect Individual Taxpayer Compliance

Based on the results of the second hypothesis test, it shows a significant value of 0.999, greater
than 0.05 or 0.999 > 0.05, while the t-count value is smaller than t-table, namely 0.002 < 1.9852. So
it can be concluded that the tax rate partially has no effect on taxpayer compliance. These results
prove that the size of the tax rate does not affect taxpayer compliance or the tax rate is not a factor
considered by taxpayers in paying taxes. The tax rate imposed is adjusted to the level of income
received by the taxpayer.
The results of this study are in line with research conducted by (Khodijah et al., 2021) which
states that tax rates have no effect on taxpayer compliance. This result contradicts research conducted
by (Raharjo et al., 2020) which states that tax rates affect taxpayer compliance.
4.6.3. Tax Sanction Affect Individual Taxpayer Compliance

Based on the results of the third hypothesis test, it shows a significant value of 0.027 which is
smaller than 0.05 or 0.027 < 0.05, while the t-count value is greater than t-table, namely 2.250 >
1.9852. So it can be concluded that tax sanctions partially affect taxpayer compliance. These results
prove that with the existence of tax sanctions, the higher someone is to carry out tax compliance. Tax
sanctions are used to improve administrative order so that taxpayers can comply with tax regulations
so that taxpayer compliance increases, related to tax sanctions, taxpayers need to understand tax

sanctions so that they are more orderly in carrying out taxes and report them on time so that tax
sanctions do not imposed on taxpayers.
The results of this study are in line with research conducted by (Laksmi and Wayan, 2021)
which states that tax sanctions affect taxpayer compliance. This result contradicts the research
conducted by (Khodijah et al., 2021) which states that tax sanctions have no effect on taxpayer
compliance.
4.6.4. Tax Services Affect Individual Taxpayer Compliance

Based on the results of the fourth hypothesis test, it shows a significant value of 0.011 which
is smaller than 0.05 or 0.011 < 0.05, while the t-count value is greater than t-table, namely 2.604 >
1.9852. So it can be concluded that tax services partially affect taxpayer compliance. These results
prove that there is a related relationship between the services provided by the tax authorities to the
behavior shown by the taxpayer. Good service from the tax authorities will certainly have a positive
influence and motivation for taxpayers to behave obediently.
The results of this study are in line with research conducted (Raharjo et al., 2020) which states
that tax services affect taxpayer compliance. This result contradicts research conducted by (Deva and
Triyono, 2020) which states that tax services have no effect on taxpayer compliance.
4.6.5. Tax Incentives Policy, Tax Rate, Tax Sanction And Tax Services Affect Individual
Taxpayer Compliance
Based on the results of the fifth hypothesis test, it shows the calculated F value > F table or
7.142 > 2.47 and a significance level of 0.000 < 0.05. So it can be concluded that the Tax Incentive
Policy, Tax Rates, Tax Sanctions and Tax Services together have an effect on Taxpayer Compliance.
This shows that there is a tax incentive policy given to taxpayers, tax rates, tax sanctions that have
been set by the government in accordance with the legislation and tax services provided to the
maximum by tax officials so that taxpayers feel comfortable and satisfied to increase taxpayer
compliance. It can be interpreted that taxpayer compliance can be achieved maximally with the
existence of four variables that can work together.
V. CONCLUSIONS AND SUGGESTIONS

5.1. Conclusions
Based on the results of research that has been carried out regarding Tax Incentive Policies,
Tax Rates, Tax Sanctions and Tax Services on Individual Taxpayer Compliance at the Pratama
Jakarta Pulogadung Tax Service Office. In this study, 100 respondents were registered taxpayers. So
with the results of the research that has been described, it can be concluded that as follows:
1. The results of this study indicate that the Tax Incentive Policy variable has an effect on
Individual Taxpayer Compliance at KPP Pratama Jakarta Pulogadung. So it can be concluded
that the existence of a tax incentive policy during this pandemic is expected to be able to improve
taxpayer compliance and reduce the burden of taxpayer tax obligations.
2. The results of this study indicate that the tax rate variable has no effect on individual taxpayer
compliance at KPP Pratama Jakarta Pulogadung. So it can be concluded that the current tax rate
is fair in accordance with government regulations that are adjusted to the income of the taxpayer.
So large or small the existing tax rates, taxpayers must continue to carry out their tax obligations.
3. The results of this study indicate that the variable tax sanctions have an effect on individual
taxpayer compliance at KPP Pratama Jakarta Pulogadung. So it can be concluded that KPP
Pratama Jakarta Pulogadung implements tax sanctions firmly and fairly, strict tax sanctions can
increase taxpayer compliance. Taxpayers are aware of their obligations and will not violate tax
regulations and will of course pay their taxes according to the legislation.
4. The results of this study indicate that the Tax Service variable affects the Compliance of
Individual Taxpayers at KPP Pratama Jakarta Pulogadung. So it can be concluded that KPP

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Pratama Jakarta Pulogadung has done good tax services and provides a sense of comfort to
taxpayers. Good and informative tax services can improve taxpayer compliance and provide
clear information that will make it easier for taxpayers to carry out their tax obligations.
5. The results of this study indicate that the variables of Tax Incentive Policy, Tax Rates, Tax
Sanctions and Tax Services together have an effect on Individual Taxpayer Compliance at KPP
Pratama Jakarta Pulogadung. It can be interpreted that taxpayer compliance can be achieved
maximally with the existence of four variables that can work together.
5.2. Suggestions
Based on the conclusions from the results of research on Tax Incentive Policies, Tax Rates,
Tax Sanctions and Tax Services on Individual Taxpayer Compliance, the researchers provide some
suggestions as follows :
1. For the Pratama Jakarta Pulogadung Tax Service Office, it is expected to be able to maintain
service quality or can be improved again so that taxpayers can feel more comfortable when
reporting their tax obligations and all registered taxpayers can pay their tax obligations, thus
helping to improve mandatory compliance tax.
2. For the public to continue to take full advantage of tax incentives and better understand the
provisions set by the government. In addition, the public must also comply with tax regulations
that have been set by the government so as to increase taxpayer compliance.
5.3. Constraints in Research
In conducting this research, there are some limitations experienced by the researcher. The
following are some of the limitations of this study :
1. The limitation of this research is that the process of obtaining a research permit from the East
Jakarta Regional Office which was given to conduct research at KPP Pratama Jakarta
Pulogadung is quite long.
2. There are difficulties in distributing questionnaires to respondents. This is due to the busyness
of the respondents who have their own needs.
3. This research was conducted at a time when Indonesia was experiencing a COVID-19 pandemic
where access to data collection at the Pulogadung KPP Pratama Jakarta was very limited..
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TAX INCENTIVES POLICY, TAX RATE, TAX SANCTION AND TAX SERVICES

ON INDIVIDUAL TAXPAYER COMPLIANCE DURING THE PANDEMIC

TAX INCENTIVES POLICY, TAX RATE, TAX SANCTIONS AND TAX

1stRia Anggraini, 2nd Merliyana SE., M. Ak

Indonesian College of Economics – 2022 1

1.1. Formulation of The Problem

Indonesian College of Economics - 2022 2

1.2. Research Purposes

II. LITERATURE REVIEW

2.2. Tax Rate

2.3. Tax Sanctions

Indonesian College of Economics – 2022 3

2.4. Tax Services

2.5. Taxpayer Compliance

2.6. Conceptual Framework

Indonesian College of Economics - 2022 4

Tax Incentives Policy

Gambar 2.1. Conceptual Framework

2.7.2. Tax Rate Affect On Individual Taxpayer Compliance

Indonesian College of Economics – 2022 5

2.7.3. Tax Sanction Affect On Individual Taxpayer Compliance

2.7.4. Tax Services Affect On Individual Taxpayer Compliance

III. RESEARCH METHOD

Indonesian College of Economics - 2022 6

3.2. Population and Sample Research

3.3. Instrumen Pengumpulan Data

Indonesian College of Economics – 2022 7

Tabel 3.1. Skala Likert

3.4. Data Analysis Method

Indonesian College of Economics - 2022 8

ITC = α + β₁TIP₁ + β₂TR₂ + β₃TS₃ + β₄TS₄ + e

3.6.1.2. T-Statistical Test

Indonesian College of Economics – 2022 9

3.6.1.3. F-Statistical Test

3.6.1.4. The Coefficient of Determination (R²)

IV. RESULT AND DISCUSSION

4.2. Respondent Description

Indonesian College of Economics - 2022 10

4.2.1. Respondent Profil Characteristics

Indonesian College of Economics – 2022 11

4.3. Data Quality Test

Indonesian College of Economics - 2022 12

Tabel 4.4. Results of the Tax Rate Validity Test

Tabel 4.5. Results of the Tax Sanction Validity Test

Indonesian College of Economics – 2022 13

Tabel 4.6. Results of the Tax Services Validity Test

Tabel 4.7. Results of the Taxpayer Compliance Validity Test

Indonesian College of Economics - 2022 14

Tabel 4.8. Reliability Test Results

4.4. Classic Assumption Test

4.4.2. Multicollinearity Test

Indonesian College of Economics – 2022 15

Tabel 4.10. Multicollinearity Test Results

Indonesian College of Economics - 2022 16

4.5. Hypotesis Test

Indonesian College of Economics – 2022 17

4.5.2. T-Statistic Test