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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Penelitian Pendidikan Indonesia
Adha, Akbari
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Economics, Econometrics & Finance Other

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The effect of algoritmics government, artificial intelligence, and tax service on tax compliance Adha, Akbari; Rulinawaty, Rulinawaty; Madya, Faizal
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244103

Abstract

Taxes are an essential pillar of countries and nations. It contributes to the country's economic growth and support for sustainable development. Therefore, this study aims to investigate the effect of algorithmic government, artificial intelligence, and tax services on tax compliance. This research uses a quantitative approach with a survey method. The sample was 393 taxpayers. The research instrument used was a questionnaire designed on a Likert scale with five response options. The questionnaire was distributed via the WhatsApp application and email in Google Form format. Data were analyzed using regression. The results found that algorithmic government, AI, and tax services, partially and simultaneously, affect tax compliance among taxpayers. These findings provide insight into how tax compliance can be improved through algorithmic government, AI, and tax services. Therefore, researchers and practitioners can discuss the findings of this research critically and in depth before adapting and adopting them in their future work without ignoring the limitations of this research.
Analisis Pengaruh Pemerintahan Dengan Algoritma Dan Artificial Intelligence (AI) Terhadap Kepatuhan Wajib Pajak Pada Kpp Pratama Jakarta Mampang Prapatan Adha, Akbari; Rulinawaty, Rulinawaty; Madya, Faizal
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11192

Abstract

This study aims to analyze the effect of governance by algorithm and artificial intelligence (AI) on taxpayer compliance at KPP Pratama Jakarta Mampang Prapatan. The results showed that there is a significant influence between government with algorithms and artificial intelligence on taxpayer compliance. In the government variable with the algorithm (X1), the t-count value is 5,491 with a significance level of 0.000, which is smaller than the 5% confidence level. This t-count value (5.491) is greater than the t-table (1.967). This causes the alternative hypothesis (Ha) to be accepted and the null hypothesis (H0) to be rejected, so it can be concluded that there is a significant influence between government and algorithms on taxpayer compliance at KPP Pratama Jakarta Mampang Prapatan. Furthermore, in the artificial intelligence variable (X2), the t-count value is 5.892 with a significance level of 0.001, which is greater than the 5% confidence level. The t-count value (5.463) is also greater than the t-table (1.967). This causes the alternative hypothesis (Ha) to be accepted and the null hypothesis (H0) to be rejected, so it can be concluded that there is a significant influence between artificial intelligence on taxpayer compliance at KPP Pratama Jakarta Mampang Prapatan. The results of the determination test of the Government with Algorithms and Artificial Intelligence can explain the Taxpayer Compliance of KPP Pratama Jakarta Mampang Prapatan by Adjusted R square is 0.774 which means 77.40%, while the remaining 22.60% is influenced by other factors.
Co-Authors Faizal Madya Lukman Samboteng & Rulinawaty Kasmad