Audit Coverage Ratio of Indonesian Taxation
Audit Coverage Ratio of Indonesian Taxation
Audit Coverage Ratio of Indonesian Taxation
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.
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
Meningkatkan Kepatuhan Wajib Pajak: Studi Kasus Kantor Wilayah Djp Sumatera Utara I, Educoretax, Vol. 3, No. 1,
2023, p. 1.
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
Wajib Pajak Orang Pribadi Dimediasi Kesadaran Wajib Pajak, Jurnal Ilmiah Akuntansi dan Humanika, Vol. 11, No. 2,
2021, p. 349.
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,
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-
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.
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
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.
34 Direktorat Jenderal Pajak, Annual Report 2022, Jakarta: Direktorat Jenderal Pajak, 2023.
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
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
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
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%.
BIBLIOGRAPHY
Aristo, Tendi, Jafar, Hotmal and Ilham, Muhammad, Strategi Penyuluhan Perpajakan
Yang Efektif Dalam Meningkatkan Kepatuhan Wajib Pajak: Studi Kasus Kantor
Wilayah Djp Sumatera Utara I, Educoretax, Vol. 3, No. 1, 2023.
Barus, Leo B., On Tax Obligatory and Taxpayer and Its Implications, Journal of Tax Law
and Policy, Vol. 1, no. 1, 2022,
https://doi.org/https://doi.org/10.56282/jtlp.v1i1.59.
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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