Journal of Tax Law and Policy

P-ISSN: 2829-579X E-ISSN: 2829-7636 pp. 01-09

The Effect of Audit Coverage, Regulatory Effectiveness and

Counseling Effectiveness on Notification Letter Reporting
Compliance in Indonesia *
Syehabudin ZM*
Doctor of Administrative Sciences Program Concentration in Tax Administration and Policy, Faculty of
Administrative Science, Universitas Indonesia, Depok.
Email: [email protected]

Article Abstract
Keywords: Annual Income Tax Return (SPT) reporting for 2018-
2022 in Indonesia, which is still in the range of 71.10% -
audit coverage ratio,
86.80%, shows the need to research what factors affect
effective regulation,
the compliance of Annual Income Tax Return reporting in
effective counseling,
Indonesia. Based on research that uses multiple linear
tax compliant, annual
regression models using the ordinary least square
tax income,
method, it is concluded that partially and simultaneously,
notification letter
the audit coverage ratio, effective regulations, and
effective counselling greatly affect the level of compliance
History of Article
with annual income tax return reporting in Indonesia.
Received: May 05,
Simultaneously, the audit coverage ratio, effective
2024;
regulations, and effective counselling have an effect of
Reviewed: June 03,
99.9% on the compliance of annual income tax return
2024;
reporting in Indonesia. It is recommended that the
Accepted: July 01.
government further increase tax audits, produce more
2024;
effective rules, and increase the intensity of tax
Published: July 23,
counselling for taxpayers in Indonesia. One important tool
2024
to increase tax compliance in Indonesia is to increase the
Audit Coverage Ratio per year to at least 3%.
DOI: 10.56282/jtlp.v3i1.506

A. INTRODUCTION
One of the tools of every tax authority in the world, including Indonesia, in trying
to measure the tax compliance output of its taxpayers is the behaviour of taxpayer
compliance in reporting tax returns. This Annual Tax Return reporting compliance is
also one of the problems in Indonesia, considering that the Annual Income Tax Return
(PPh) reporting data for the last five years (2018-2022) is still in the range of 71,10%-
86,80%,1 even though the government has made various efforts to increase tax

1 Direktorat Jenderal Pajak, Laporan Tahunan 2022, Jakarta: Direktorat Jenderal Pajak, 2023, p. 212.

Journal of Tax Law and Policy Vol. 3, No.1, April 2024 11

compliance of its taxpayers. The benchmark of the Annual Income Tax Return as a
measure of tax compliance is in line with references in several countries, such as the
United States, Australia and Canada, which consider tax compliance generally refers to
the ability and willingness of taxpayers to comply with tax regulations, pay income tax
correctly and report on time, and refer to the International Bureau Of Fiscal
Documentation (IBFD) International Tax Glossary which states that tax compliance is
a procedural and administrative action required to fulfil taxpayer obligations under
applicable tax rules.2
Indeed, many studies and research studies have been on the factors that
influence tax return reporting in Indonesia. However, these studies or research still
rarely examine the influence of audits, regulations, and tax counselling on compliance
with tax return reporting. The results of Putri and Andrianus' research based on
multiple regressions found that the level of knowledge, taxpayer awareness, and E-
Filling affected compliance with submitting annual tax returns for individual
taxpayers. Meanwhile, sanctions and dropbox service variables do not affect
compliance with submitting annual tax returns for individual taxpayers.3 Putri and
Andrianus' research only conducted a study of the Annual Income Tax Return for
Individuals, which has not yet reached the overall compliance of the Annual Income
Tax Return, as this study will attempt to calculate the effect or absence of the
compliance of the Annual Income Tax Return.
Then, Kristina and Sumarta's research shows that the level of understanding and
perceptions of effectiveness affect tax compliance. In contrast, fiscal services, tax
sanctions, tax awareness, tax socialization and taxpayer trust do not affect tax
compliance.4 Furthermore, Purba and Efriyenty on individual taxpayer reporting
compliance at the Tax Service Office (KPP) Pratama Batam Selatan concluded that the
application of e-filling and tax sanctions has a significant effect on individual taxpayer
reporting compliance while understanding taxation does not have a significant effect.5
Some of the previous studies still tend to examine the influence of certain perceptions
at certain KPPs on Annual Tax Return reporting, not yet conducting research on factors
in the form of law enforcement (in this case, tax audits) and the effectiveness of
regulations and counselling on overall Annual Tax Return reporting compliance in
recent years. Tax authorities worldwide, including the Directorate General of Taxes
(DGT), generally carry out 3 (three) functions in achieving self-assessment-based tax
compliance: law enforcement, tax services, and tax counselling.6 So, it is necessary to
research what factors partially and simultaneously affect Annual Tax Return reporting
compliance in Indonesia.

2 S. Pentanurbowo, Analisis Kepatuhan Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Karyawan dan Non
Karyawan pada Kantor Pelayanan Pajak Pratama Pondok Gede Kota Bekasi, Syntax Literate: Jurnal Ilmiah
Indonesia, Vol. 7, No. 6, 2022, pp. 7484-7485, DOI: https://doi.org/10.36418/syntax-literate.v7i6.7422.
3 Riza Anvillia Putri dan Jimmy Andrianus, Faktor-Faktor Yang Mempengaruhi Kepatuhan Penyampaian Surat

Pemberitahuan (SPT) Tahunan Wajib Pajak Orang Pribadi (OP): Studi pada Wajib Pajak Orang Pribadi di KPP
Pratama Kepanjen, Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, Vol. 3, No. 2, 2016.
4 Maria Ade Kristina dan Rian Sumarta, Faktor-Faktor Yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di

Wilayah Bogor, E-Jurnal Akuntansi TSM, Vol. 2, No. 2, Juni 2022, p. 1051.
5 Neni Marlina Br Purba dan Dian Efriyenty, Faktor-Faktor Yang Mempengaruhi Kepatuhan Pelaporan Wajib Pajak

Orang Pribadi, Akuntansi Dewantara, Vol. 5 No. 2, 2021, p. 21.

6 Tendi Aristo, Hotmal Jafar dan Muhammad Ilham, Strategi Penyuluhan Perpajakan Yang Efektif Dalam

Meningkatkan Kepatuhan Wajib Pajak: Studi Kasus Kantor Wilayah Djp Sumatera Utara I, Educoretax, Vol. 3, No. 1,
2023, p. 1.

12 Journal of Tax Law and Policy Vol. 3, No. 1, April 2024

B. LITERATURE REVIEW AND THEORIES ON TAX COMPLIANCE AND TAX
RETURNS
Some countries in the world always have a philosophy in collecting taxes, such
as the UK with the philosophy of "No taxation without representation", the United
States with the philosophy of "Taxation without representation is robbery", and
Indonesia with the "Pancasila Philosophy”.7 Indonesia's tax philosophy shows a
manifestation that is almost identical to the philosophies of some developed countries,
which are both regulated in the form of laws where Article 23A of the Fourth
Amendment to the Preamble of the 1945 Constitution of the Republic of Indonesia
(UUD NRI Tahun 1945) states that taxes and other levies that are compelling for state
purposes are regulated by law.8
One of the tax arrangements that greatly affects tax compliance in Indonesia is
tax return reporting compliance. Compliance with taxation, including tax return
reporting compliance, is a manifestation of tax regulations in reporting and depositing
taxes owed by taxpayers.9 A taxpayer is said to comply if he has fulfilled his tax
obligations by reporting the tax return before the deadline.10 This is confirmed in
Article 3 paragraph (1) of Law Number 6 of 1983 concerning General Provisions and
Tax Procedures as amended several times last by Law Number 6 of 2023 concerning
Stipulation of Government Regulation in Lieu of Law Number 2 of 2022 concerning Job
Creation into Law11 (General Provisions and Tax Procedures Law) which stipulates
that each Taxpayer is obliged to fill out the SPT correctly, completely, and clearly and
sign and submit it to the tax office where it is registered or confirmed or other places
determined by the Director General of Taxes.
Plenty of literature discusses the factors that influence tax return reporting
compliance, especially studies related to law enforcement in taxation, tax regulations
and tax counselling. Several studies related to law enforcement in the field of taxation
were conducted by Pebrina and Hidayatulloh (2020), Mianti and Budiwitjaksono
(2021), Widiiswa and Baskoro (2020), and Kusuma et al. (2023). Pebrina and
Hidayatulloh (2020) argue that one of the factors that can affect taxpayer compliance
is tax sanctions with sanctions that can cause losses to the state for taxpayers who do
not report or report taxes as they should; taxpayers will be encouraged to pay taxes.12
Then, research conducted by Mianti and Budiwitjaksono found that individual
taxpayer compliance is influenced by tax knowledge and tax sanctions.13 Furthermore,
one of the conclusions of research conducted by Widiiswa and Baskoro states that the
deterrent effect of the policy of increasing the tax audit coverage ratio is in line with
the tax audit intensification policy carried out at the tax authority which can have a

7 Soemitro, Rochmat, 1992, Pengantar Singkat Hukum Pajak, Bandung: Eresco, p. 14.
8 Leo B. Barus, On Tax Obligatory and Taxpayer and Its Implications, Journal of Tax Law and Policy 1, no. 1 (2022):
3, https://doi.org/https://doi.org/10.56282/jtlp.v1i1.59.
9 Dian Kartika Zega and Suzy Noviyanti, Pengaruh Pelaksanaan Penyuluhan Peraturan Perpajakan Terhadap Kepatuhan

Wajib Pajak, COSTING:Journal of Economic, Business and Accounting, Vol. 5 No. 1, 2021, p. 351.
10 Neni Marlina Br Purba dan Dian Efriyenty, Op.cit., p. 23.
11 BPK RI, Undang-undang Nomor 6 Tahun 2023 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang

Nomor 2 Tahun 2022 tentang Cipta Kerja menjadi Undang-Undang, available at

https://peraturan.bpk.go.id/Details/246523/uu-no-6-tahun-2023, accessed on April 3, 2024.
12 Rizky Pebrina and Amir Hidayatulloh, Ibid.
13 Yosy Fryli Mianti, Gideon Setyo Budiwitjaksono, Pengaruh Pengetahuan dan Sanksi Perpajakan terhadap Kepatuhan

Wajib Pajak Orang Pribadi Dimediasi Kesadaran Wajib Pajak, Jurnal Ilmiah Akuntansi dan Humanika, Vol. 11, No. 2,
2021, p. 349.

Journal of Tax Law and Policy Vol. 3, No.1, April 2024 13

positive impact on taxpayer behaviour related to tax avoidance practices.14 The
urgency of using the audit coverage ratio (ACR) aligns with the opinion of Kusuma et
al. (2023), which states that an effective audit to secure tax revenue targets can be
carried out using the ACR measure.15 So, in terms of research on legal enforcement in
the field of taxation, this study uses the ACR, considering that the ACR, which is
calculated based on the results of the division between the audited taxpayers and the
number of registered taxpayers who are required to file tax returns,16 is the amount to
determine the level of taxpayer audibility nationally.17 There is no limit or standard
for the amount of ACR for certain countries, but based on research conducted by
Lemgruber et al. (2015), the ACR limit to increase voluntary compliance and prevent
tax evasion18 is in the range of 3%-5%19. The number of registered taxpayers in
Indonesia is not proportional to the ACR and the number of Tax Auditors in the DGT,20
as the data in 2019-2020 shows that the ACR is around 2.44% of 1.45 million
Corporate Taxpayers, and still around 1.08% of 2.45 million Individual Taxpayers,21
and around 2.42% of Corporate Taxpayers, and still around 1.11% of Individual
Taxpayers.22
Then, there are several studies related to tax regulations, including those
conducted by Pebrina and Hidayatulloh (2020), Safitri and Silalahi (2020) and Triogi,
Diana, and Mawardi (2021). Research using the survey method conducted by Pebrina
and Hidayatulloh found that the application of e-spt and understanding of tax
regulations did not affect taxpayer compliance.23 Likewise, Safitri and Silalahi's
research found that understanding tax regulations partially did not affect taxpayer
compliance.24 Meanwhile, research by Triogi, Diana, and Mawardi found that tax
knowledge positively and significantly affects compliance with submitting annual tax
returns.25 Taxpayers who have a high commitment to knowledge of tax regulations are
indicated by indicators of understanding general regulations and tax procedures,
understanding the Indonesian tax system, and knowledge of tax functions, so that with

14 Ryan Agatha Nanda Widiiswa, Randy Baskoro, Good Corporate Governance dan Tax Avoidance Pada Perusahaan
Multinasional dalam Moderasi Peningkatan Tax Audit Coverage Ratio, Scientax, Vol. 2, No. 1, 2020, p. 73.
15 I Gede Komang Chahya Bayu Anta Kusuma, Supriyadi, Sulfan, and Agus Puji Priyono, Determinan Efektivitas

Pemeriksaan Pajak Menurut Persepsi Pemeriksa Pajak, Jurnal Pajak Indonesia, Vol.7, No.1, 2023, p. 110.
16 Direktorat Jenderal Pajak, Surat Edaran Direktur Jenderal Pajak Nomor SE - 11/PJ/2017 Tentang Rencana,

Strategi, Dan Pengukuran Kinerja Pemeriksaan Tahun 2017.

17 Direktorat Jenderal Pajak, Laporan Tahunan Tahun 2018, Jakarta: Direktorat Jenderal Pajak, 2019.
18 Andrea Lemgruber, Andrew R, Masters, Duncan Cleary, Understanding Revenue Administration: An Initial Data

Analysis Using the Revenue Administration Fiscal Information Tool, Washington, D.C.: International Monetary
Fund, 2015.
19 DDTCNews, "Tingkat Keterperiksaan Wajib Pajak Masih Rendah", available at https://news.ddtc.co.id/tingkat-

keterperiksaan-wajib-pajak-masih-rendah-15888, 2019, accessed on March 20, 2023.

20 Yuli T. Hidayat dan Henry DP Sinaga, Certainty and Simplicity Principle in Broadening the Scope of Tax Audit in

Indonesia, Journal of Tax Law and Policy, Vol. 1, No. 1, 2022, p. 12.
21 Direktorat Jenderal Pajak, Laporan Tahunan 2019, Jakarta: Direktorat Jenderal Pajak, 2020.
22 Direktorat Jenderal Pajak, Laporan Tahunan 2020, Jakarta: Direktorat Jenderal Pajak, 2021, p. 192. Availbale at

https://pajak.go.id/sites/default/files/2021-10/Laporan%20Tahunan%20DJP%202020%20-%20Bahasa.pdf,
accessed on Marc 27, 2022.
23 Rizky Pebrina and Amir Hidayatulloh, Pengaruh Penerapan E-SPT, Pemahaman Peraturan Perpajakan, Sanksi

Perpajakan, dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak, Jurnal Ilmiah Ekonomi dan Bisnis, Vol. 17,
no. 1, 2020, p. 7.
24 Devi Safitri and Sem Paulus Silalahi, Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan Dan

Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Pemoderasi, Jurnal
Akuntansi dan Pajak, Vol. 20, No. 2, 2020, pp. 145-153, doi: http://dx.doi.org/10.29040/jap.v20i2.688DOI.
25 Krisma Adhi Triogi, Nur Diana, and M. Cholid Mawardi, Pengaruh Kesadaran Wajib Pajak, Pemahaman Peraturan

Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama
Malang Utara, E-JRA, Vol. 10 No. 06, 2021, p. 81.

14 Journal of Tax Law and Policy Vol. 3, No. 1, April 2024

this, taxpayers will fill out forms correctly and taxpayers will submit annual tax returns
on time.26
Furthermore, Ulfa and Ariwibowo (2021), Zega and Noviyanti (2021), and
Sulastri and Liyana (2023) conducted studies on tax awareness employing tax
counselling. Ulfa and Ariwibowo (2021) concluded that increasing awareness and
compliance of Micro, Small and Medium Enterprises (MSME) taxpayers is done
through education, namely through counselling.27 Although there are obstacles faced
in the implementation of tax counselling, such as human resources (HR), budget,
facilities and infrastructure, in the implementation of counselling, the Subdirectorate
of Taxation Counseling of the Directorate General of Taxes (DGT) collaborates with
other ministries or institutions by presenting weighty and interesting material that
can increase taxpayer awareness.28 Zega and Noviyanti (2021) argue that socialization
is an interaction carried out to increase the knowledge of taxpayers and prospective
taxpayers related to taxation.29 Then, Sulastri and Liyana (2023) concluded that tax
counselling through TikTok has an important role in increasing tax knowledge for
MSME users of TikTok. However, the quantity and quality of video uploads on the
@ditjenpajakri account are still considered inadequate by MSME players.30 Apart from
being based on studies or literature, taxation counselling matters have been regulated
in the Regulation of the Director General of Taxes number PER-03 / PJ / 2013
concerning Guidelines for Taxation Counseling and Circular Letter of the Director
General of Taxes number SE-05 / PJ / 2013 concerning Procedures for Implementing
Taxation Counseling Activities. Both provisions fill the need for standardization of tax
counselling, which more specifically arises in the context of improving compliance
with annual tax return reporting. This involves collaboration between tax counselling,
other internal business processes (supervision and law enforcement), and third-party
cooperation.31 Future tax compliance is determined by the early cultivation of tax
awareness through tax counselling.32

C. METHODS
In answering the formulation of existing problems, this study uses multiple
linear regression models with the ordinary least square (OLS) method. This model is
used to see the relationship between more than one independent and dependent
variable.33 The equation in multiple linear regression analysis with the OLS method is:

Y = c + b1 X1 + b2X2 + b3X3 + e

Variable Y is the dependent variable in the form of Compliance Reporting of Tax

Return (SPT), the measurement of which is the ratio (percentage). Variable X1 is an
independent variable in the form of an audit coverage ratio, the measurement of which

26 Loc.cit.
27 Mutia Ulfa dan Irwan Ariwibowo, Strategi Meningkatkan Kesadaran dan Kepatuhan Wajib Pajak UMKM di
Indonesia, Jurnal Pajak dan Keuangan Negara, Vol. 3, No. 1, 2021, p. 69.
28 Loc.cit.
29 Dian Kartika Zega and Suzy Noviyanti, Ibid.
30 Heni Sulastri and Nur Farida Liyana, Peran Akun Tiktok Sebagai Sarana Penyuluhan Pajak Dalam Rangka
Meningkatkan Kesadaran Pajak Pelaku UMKM, Jurnal Pajak Indonesia, Vol.7, No.2, 2023, p. 105.
31 Tendi Aristo, Hotmal Jafar dan Muhammad Ilham, Ibid.
32 Loc.cit.
33Agus Widarjono, Ekonometrika: Teori dan Aplikasi Untuk Ekonomi dan Bisnis , Yogyakarta: Penerbit Ekonisia,
2005, 77.

Journal of Tax Law and Policy Vol. 3, No.1, April 2024 15

is a ratio (percentage). Variable X2 is an independent variable in the form of regulatory
effectiveness, the measurement of which is the ratio (percentage). Variable X3 is an
independent variable in the form of counselling effectiveness, the measurement of
which is the ratio (percentage).
To determine whether there is a classical assumption problem in the multiple
linear regression model with the OLS method, this study conducted a classical
assumption test consisting of data normality test, linearity test, heteroscedasticity test,
autocorrelation test, and multicollinearity test. Completing the classical assumption
test will lead this research to the next stage: answering the existing hypotheses using
the Statistical Package for the Social Sciences (SPSS) software.
The data used in this study are secondary in the form of audit coverage ratio
data, regulatory effectiveness, counselling effectiveness, and compliance with annual
income tax return reporting in Indonesia, the data of which are contained in the Annual
Report 2022, Directorate General of Taxes.34

D. ANALYSIS AND DISCUSSION

1. Classical Assumption Test Results

The classical assumption test, which consists of a data normality test, linearity
test, heteroscedasticity test, autocorrelation test, and multicollinearity test, has
been fulfilled in this study. The data normality test was carried out using the One-
Sample Kolmogorov-Smirnov Test. The Normality Test results show a significant
value of 0.200, which means the value is greater than 0.05, so it can be concluded
that the residual value is normally distributed. The evidence of the One-Sample
Kolmogorov-Smirnov Test is briefly described in the following table.

One-Sample Kolmogorov-Smirnov Test

Unstandardi
zed Residual
N 5
Normal Parameters a,b Mean .0000000
Std. .08666966
Deviation
Most Extreme Absolute .260
Differences Positive .139
Negative -.260
Test Statistic .260
Asymp. Sig. (2-tailed) .200c,d
a. Test distribution is Normal.
b. Calculated from data.
c. Lilliefors Significance Correction.
d. This is a lower bound of the true significance.

34 Direktorat Jenderal Pajak, Annual Report 2022, Jakarta: Direktorat Jenderal Pajak, 2023.

16 Journal of Tax Law and Policy Vol. 3, No. 1, April 2024

 The linearity test is conducted using the variance analysis (ANOVA) table.
Based on the ANOVA Table output, the Deviation from Linearity value for X1 is
0.210, for X2 is 0.506, and for X3 is 0.056. The values of the three independent
variables are greater than 0.05, so it can be concluded that there is a significant
linear relationship between variable X1 and Y, between variable X2 and Y, and
between variable X3 and Y. The ANOVA Table summary of the independent and
dependent variables is summarized in the following table.
ANOVA Table
Sum of Mean
Squares df Square F Sig.
Y* Between (Combined 177.139 2 88.570 43.117 .023
X1 Groups )
Linearity 170.296 1 170.296 82.903 .012
Deviation 6.843 1 6.843 3.331 .210
from
Linearity
Within Groups 4.108 2 2.054
Total 181.247 4

ANOVA Table
Sum of Mean
Squares df Square F Sig.
Y* Between (Combined 157.797 3 52.599 2.243 .448
X2 Groups )
Linearity 89.546 1 89.546 3.818 .301
Deviation 68.251 2 34.125 1.455 .506
from
Linearity
Within Groups 23.451 1 23.451
Total 181.247 4

ANOVA Table
Sum of Mean
Squares df Square F Sig.
Y* Between (Combined 181.164 3 60.388 727.65 .027
X3 Groups ) 7
Linearity 154.455 1 154.455 1861.1 .015
34

Journal of Tax Law and Policy Vol. 3, No.1, April 2024 17

 Deviation 26.709 2 13.355 160.91 .056
from 9
Linearity
Within Groups .083 1 .083
Total 181.247 4

The multicollinearity test results are based on the “Coefficients” output table in
the “Collinearity Statistics” section. It is known that the Tolerance value for variable
X1 is 0.275, for variable X2 is 0.585, and for variable X3 is 0.281. Meanwhile, the VIF
values for variable X1 are 3.638; for X2, they are 1.708; and for X3, they are 3.560,
less than 10.00. Referring to the basis for making multicollinearity test decisions, it
can be concluded that there are no multicollinearity symptoms in the regression
model. The summary of the “Coefficients” output table is summarized in the
following table.
Coefficientsa
Standardi
zed
Unstandardized Coefficien Collinearity
Coefficients ts t Sig. Statistics
Std. Toler
Model B Error Beta ance VIF
1 (Constant 105.580 7.134 14.799 .043
)
X1 -8.463 .426 -.488 -19.859 .032 .275 3.638
X2 -.860 .065 -.222 -13.205 .048 .585 1.708
X3 .656 .041 .390 16.047 .040 .281 3.560
a. Dependent Variable: Y

The heteroscedasticity test was carried out using the Glejser test. The
significant value for variable X1 is 0.581, for X2 is 0.396, and for X3 is 0.890. These
values are greater than 0.05, so it can be concluded that there are no symptoms of
heteroscedasticity in the regression model. The “Coefficients” output table is
summarized in the following table.
Coefficientsa
Standardize
Unstandardized d
Coefficients Coefficients t Sig.
Model B Std. Error Beta
1 (Constant -1.417 1.424 -.995 .501
)
X1 .066 .085 .435 .774 .581
X2 .018 .013 .537 1.394 .396

18 Journal of Tax Law and Policy Vol. 3, No. 1, April 2024

 X3 -.001 .008 -.097 -.175 .890
a. Dependent Variable: Abs_Res

The autocorrelation test is obtained based on the Durbin-Watson (D-W) value.

The D-W value of 2.309 shows a value greater than the upper limit (dU) of 1.306
and less than (4-dU) of 2.694. It can be concluded that there are no autocorrelation
symptoms. The values are summarized in the following table.
Model Summaryb
Adjusted R Std. Error of Durbin-
Model R R Square Square the Estimate Watson
1 1.000a 1.000 .999 .17334 2.039
a. Predictors: (Constant), X3, X2, X1
b. Dependent Variable: Y

Multiple Linear Test Results

Multiple linear tests are carried out through 2 (two) tests, namely, the F test
and the t-test. The results of the F test show a Sig. with a value of 0.016. This value
is smaller than 0.05, so the hypothesis is accepted. It can be concluded that variables
X1, X2, and X3 simultaneously affect variable Y. The magnitude of the coefficient of
determination (R Square) is 0.999 or equal to 99.9%, which means that variables
X1, X2, and X3 simultaneously affect 99.9% of variable Y, while other variables
outside this regression equation influence the rest. A summary of the F Test values
is summarized in the following table.

Model Summary
Adjusted R Std. Error of
Model R R Square Square the Estimate
1 1.000 a 1.000 .999 .17334
a. Predictors: (Constant), X3, X2, X1

ANOVAa
Sum of Mean
Model Squares df Square F Sig.
1 Regression 181.217 3 60.406 2010.40 .016b
9
Residual .030 1 .030
Total 181.247 4
a. Dependent Variable: Y
b. Predictors: (Constant), X3, X2, X1

The Sig value is obtained based on the t test that has been carried out. X1 is 0.032, X2
is 0.048, and X3 is 0.40. Each of these values is smaller than 0.05, so it can be

Journal of Tax Law and Policy Vol. 3, No.1, April 2024 19

concluded that the variables X1, X2, and X3 partially affect Y. The following table
summarizes the t-test values.
Coefficientsa
Standardize
Unstandardized d
Coefficients Coefficients t Sig.
Model B Std. Error Beta
1 (Constant) 105.580 7.134 14.799 .043
X1 -8.463 .426 -.488 -19.859 .032
X2 -.860 .065 -.222 -13.205 .048
X3 .656 .041 .390 16.047 .040
a. Dependent Variable: Y

The regression equation formula in this research analysis is as follows:

Y = c + b1 X1 + b2X2 + b3X3 + e

Y= 105.580 – 8.463X1 – 0.860X2 + 0.656X3 + 0.05

E. CONCLUSION

Based on the background, analysis, and discussion, it is concluded that the audit
coverage ratio, effective regulations, and effective counselling greatly affect the level
of compliance with annual income tax return reporting in Indonesia. Even
simultaneously, the audit coverage ratio, effective regulations, and effective
counselling have an effect of 99.9% on compliance with annual income tax returns
reporting in Indonesia. It is recommended that to increase compliance with Annual
Income Tax Return reporting in Indonesia, the government should increase tax audits,
produce more effective regulations and increase the intensity of tax counselling for
taxpayers in Indonesia. One important suggestion for improving tax compliance in
Indonesia is increasing the ACR per year to at least 3%.

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BPK RI, Undang-undang Nomor 6 Tahun 2023 tentang Penetapan Peraturan
Pemerintah Pengganti Undang-Undang Nomor 2 Tahun 2022 tentang Cipta
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