INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 8, ISSUE 12, DECEMBER 2019 ISSN 2277-8616

The Impact Of Self-Assessment System On tax

Payment Through Tax Control As Moderation
Variables
Martinus Robert Hutauruk, Imam Ghozali, Yacobus Sutarmo, Ali Mushofa, Suyanto, M. Astri Yulidar, Wahyu Yanuarta

Abstract: Income tax is one tax element that contributes greatly to the country. The purpose of this study is to analyze the effect of the self-assessment
system and tax control and tax control as a mediator on tax payments. This study took respondents from 188 medium and large industrial companies in
the province of East Kalimantan. Retrieval of primary data through a questionnaire using a semantic differential with a scale range of seven.
Respondents who answered the questionnaire reached 95% or as many as 179 companies. The analysis technique is to use the SEM PLS approach
through Smart PLS 3.2.8 software. The study results show that self-assessment and tax control have a significant influence on tax payments, and in this
case, tax control can also be a mediator that strengthens the relationship between self-assessment system and tax payments.

Index Terms: Self-Assessment system, Tax Control, Paying of Tax.

—————————— ◆ ——————————

1 INTRODUCTION
Tax has a very important role for the progress of a country,
such as tax the main function as a budgeting whereas the Unrealized tax payments, of course, have various reasons that
largest source of state funding is used to input funds into the can indicate tax evasion. Mitigation of tax evasion can be
state treasury in accordance with applicable law, the also a achieved through fiscal policy measures and specialized by
regulator, and a trade redistribution stability tool that functions agencies, which are authorized to prevent and fight against tax
to develop state infrastructure. The definition of tax compliance evasion (Mardiasmo, 2009). Institutions that are authorized to
s that taxpayers have the willingness to fulfill their tax prevent and eradicate tax evasion will analyze based on the
obligations following applicable regulations without the need provisions of the place, role, and limits provide by fiscal control
for examinations, careful investigations, warnings or threats, in to identify practical solutions that make them more efficient.
applying both legal and administrative sanctions (James and The possibility of tax avoidance will exist as long as there are
Alley, 2002). Taxpayer awareness of the taxation function as taxes that must be paid by taxpayers and, regardless of the
state funding is needed to improve taxpayer compliance. The steps taken towards this phenomenon there will always be
community must be aware of its existence as citizens and new and newer methods used by individuals and legal entities
must always uphold the UUD 1945 constitution as the legal to avoid partial or total payment of tax obligations. as they are
basis for organizing the state (Munari, 2005). In this study, budgeted. The income tax performance in East Kalimantan
which uses a tax collection system with a Self Assessment province can describe the following table:
System, in which tax awareness is measuring by the ability of
taxpayers to understand or try to understand all the provisions Table 1 East Kalimantan Central Taxation Target and
of tax regulations, complete tax forms as completely, clearly Realization 2017-2018 (billion Rp)
and accurately in payment of tax owed, payment of taxes as
state income, accuracy of paying taxes, obligation to pay taxes 2017 2018
Jenis
Target Real % Target Real %
and paying taxes without coercion.
Income 12,686. 9,181. 72.3 12,577. 11,007.1 87.5
_____________________________________ Tax 77 26 7 34 7 2
12,686. 9,181. 72.3 12,577. 11,007.1 87.5
Total
• Dr. Martinus Robert Hutauruk, M.M., Ak., CA, Lecturer at 77 26 7 34 7 2
Economic and Business Faculty, University of Widya Gama Source: Kanwil DJP Kaltim and Kanwil DIBC Kalbagtim
Mahakam, Samarinda, Indonesia, Email:
[email protected]. The taxation performance, especially in income tax in East
• Prof. Imam Ghozali, M.com, Ak., CA, Ph.D., Lecturer at Economic
Kalimantan in the period of 2017 to 2018, has a significant
and Business Faculty, University of Diponegoro, Semarang,
Indonesia, Email: [email protected]. fluctuation. Initially, the realization in 2017 reached 72.37% of
• Dr. Yacobus Sutarmo, M.M., Lecturer at Economic and Business the target, so that in 2018 the target, is lowered by 0.86% from
Faculty, University of Widya Gama Mahakam, Samarinda, 2017. However, the income tax realization in 2018 only
Indonesia. reached 87.52% of the targeting. This condition shows that
• Dr. Ali Mushofa, M.M., Lecturer at Economic and Business income from income tax is not optimal.
Faculty, University of Widya Gama Mahakam, Samarinda,
Indonesia. 2 LITERATUR REVIEW
• Suyanto, S.E., M.Si., Lecturer at Economic and Business Faculty,
University of Widya Gama Mahakam, Samarinda, Indonesia.
• M. Astri Yulidar, S.E., M.M., Lecturer at Economic and Business 2.1 Indonesian Taxation Overview
Faculty, University of Widya Gama Mahakam, Samarinda, Since the change in the provisions of tax legislation in 1983
Indonesia. (Indonesian taxation reform) replaced the taxation regulations
• Wahyu Yanuarta, S.E., M.Kom., Lecturer at University of Mulia, made by the Dutch colonial (PPs 1925 ordinance and PPd
Samarinda, Indonesia. 1944 ordinance), Indonesia has changed its tax collection

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system also from the Official Assessment system to the Self Taxpayer Advocate, with the slogan “Your Voice the IRS”
Assessment system. Trust is given to taxpayers to calculate, (Bentley, 2019). Increasing taxpayer compliance is the main
calculate, pay, and self-report the amount of tax that should be goal to be achieved by various tax authorities in the world. To
owed based on tax legislation. In 1983 Indonesia experienced achieve this goal, the best possible service, believed to be
tax reform. Starting with tax reform to date, tax regulations, able to encourage taxpayer compliance in paying taxes. As the
especially income tax (PPh), have been amended several name implies, institutions such as supervisory committees or
times. Income tax was first regulated in Indonesia by Law No. ombudsmen are established to supervise (i) individuals who
7 of 1983 to date there have been four changes. Changes that carry out public activities and (ii) oversight of administrative
often occur in tax regulations are intended to broaden the tax procedures and public policies that deviate from good
base and maximum tax potential. The government has made a governance. As a supervisory institution, ideally, the position of
new tax policy in terms of an increase in income tax, namely the tax supervisor or tax ombudsman committee should be
Government Regulation (PP) Number 46 of 2013 concerning independent of the agency supervising. In the opinion Leon
Income Tax on income from businesses that are earned by Yudkin, the tax monitoring committees may not be placed in
taxpayers who have a certain gross income, which was executive agencies because they will create conflicts of
applied to start July 1, 2013. This PP provides tax rates interest (Leon Yudkin, 1971). By looking at the various views
amounting to 1% of the taxpayer turnover that does not outlined above, the strategic role that can be carried out by the
exceed 4.8 billion in a year tax period. This PP is made by the Tax Supervision Committee in Indonesia which basically
government so that taxpayers become more obedient, then consists of four main things, namely: (i) taxation legislation
they are encouraged to carry out tax obligations so that tax and taxation law-making, (ii) tax administration procedures ,
revenue targets can be achieved. (iii) provisions regarding the settlement of tax disputes, (iv)
provisions concerning the power of taxpayers, and other
2.2 Self-Assessment System issues. It was concluded that providing the best possible
According to this taxation system, the amount of tax owed service to taxpayers would increase taxpayer compliance
determine by the taxpayer. In this case, the activity of levels. The high level of taxpayers' compliance will
calculating, depositing, and reporting the tax due is carried out automatically increase taxation. The role of the Tax
by the taxpayer. The role of the tax collection institution is only Supervisory Committee is to ensure that taxpayers have been
to supervise through a series of supervisory and law served as well as possible by the Directorate General of
enforcement actions or tax inspections and investigations Taxes. Thus there is a synergy between the Directorate
(Mardiasmo, 2016). According to the results of a study General of Taxes and the Tax Supervisory Committee. Based
conducted by Kaur, Self-Assessment System (SAS) taxpayers on the Regulation of the Peraturan Dirjen Pajak
are required to assess their tax obligations and to file tax Nomor170/PJ/2007 tanggal 11 Desember 2007, Tax
returns correctly. Most countries, namely Sri Lanka, Pakistan, Counseling is a means provided for taxpayers to clarify the
Indonesia, Australia, New Zealand, and the United Kingdom, data contained in the Appeal Letter. Counseling is a form of
have implemented SAS and take advantage of future increased tax revenue, to create transparency in the process
opportunities in this regard. So it is recommended that India of supervision over the utilization of taxpayer data.
reviews the practicality of this system and the current system
must be revised while taking into account the Self-Assessment 2.4 Payment of Tax
System (Kaur, 2016). Loo and Ho examined the competency The most potential source of state revenue in Indonesia is tax
of Malaysian salaried individuals with Self-Assessment revenue. Tax revenue will be used to finance development and
System. They measured the tax knowledge of individuals in improve the welfare of all Indonesian people. One tax revenue
terms of chargeable income, exemptions, reliefs, rebates and comes from Income tax, which is divided into two, namely the
tax credits. For their study, they concluded that tax knowledge Income Tax derive from the Agency and the Income Tax
of the respondents incompetent to work for the Self- derived from an individual taxpayer. To increase tax revenue,
Assessment System (Loo, McKerchar and Hansford, 2010). among others the tax authority extends and intensifies tax
Based on these descriptions that concluded the taxation revenue. Extensification has done by increasing the number of
system with a self-assessment system has some risks, so it active taxpayers. Meanwhile, intensification can be done by
requires a good supervision level from the taxation institution. increasing taxpayer compliance and encouraging the quality of
the taxation apparatus, excellent service to taxpayers,
2.3 Tax Control fostering taxpayers, administrative supervision, inspection,
Many violations occur in the form of tax evasion that occurs as investigation, passive and active billing, and law enforcement.
a result of failure to comply with tax obligations under the law. The definition of tax compliance in its most simple form is
Efforts are needed to combat tax evasion. Tax avoidance is usually cast in term of the degree version relate which
more difficult to prove than other antisocial measures, and this taxpayer comply with the tax law. However, like many such
is why penalties to combat tax avoidance must be regulated concepts, the meaning of compliance can be seen almost like
so that taxpayers have the burden of proving the correctness a continuum of definition and on to even more comprehensive
of the calculated tax and that tax sanctions are groundless version relating to taxpayer decision to conform to the wider
(Pop Ioan, 2011). Good tax services will encourage taxpayer objectives of society as reflected in tax policy (James and
compliance to carry out its tax obligations. To be able to Alley, 2002). Tax compliance is an important component in
improve taxpayer compliance by listening, finding out, and increasing tax payments and receipts. Tax compliance reflects
trying to fulfill what is desired by taxpayers related to their tax the availability of individuals to carry out payment of their tax
rights and obligations. The means to listen to taxpayers' voices obligations. In this case, there are many factors that can affect
or voices in many countries is known by the name of the Tax tax compliance both economic factors and non-economic
Ombudsman or in the United States known as the National factors. Among these factors, a strict sanction is also needed

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to encourage people to carry out their obligations to pay taxes respondents showed that only 95% or reached 179 (rounding
and not to do tax avoidance and tax evasion. Someone who up) of all respondents sent back the questionnaire sheets. The
has good morals has good ethics, tends to obey the rules. analysis technique used in this study is a quantitative test
Likewise, orientation values and even risk choices will through structural equation modeling, which is solved by SEM
determine one's steps. On the other side, situational factors analysis through Partial Least Square/PLS (Wold, 1982),
also play a role in shaping a person's behavior patterns in (Chin, Wynne, 1999).
determining their steps. Situational aspects of bias are
concerns with audit sanctions, fairness, and fairness (Trivedi 4 ANALYSIS AND FINDINGS
et al, 2003). Various countries naturally face diverse kinds in
the implementation of each tax system. Taxation requirements 4.1 Validity and Reliability Analysis
vary concerning legislative policies and institutions, The study analysis results have passed data validity and
administrative practices, and culture so that no specific reliability. In the validity test using the Pearson correlation
standards are obtaining. In connection with efforts to improve method or the Corrected item-total Correlation method, it
tax compliance shows that all values of all item items (19 items) with a
significance level of 0.05 with a 2-sided test are valid, where
2.5 Research Framework the all variable indicators r-count value is greater than r-table
Based on the description of study, the research framework can or> 0.1459. Likewise, with data reliability testing using
be put forward in Fig.1 as follows: Cronbach's Alpha method, it shows that all data are reliable.
Tax control Cronbach's Alpha value for self assessment system was
0.972, for tax control was 0.926, and for payment of tax was
0.924. Cronbach's Alpha standard values for all variables are
above or >0.70. The result shows that the research
Self
instruments are the entirely reliable and acceptable direction
Payment of (Nunnaly and Bernstein, 1994) or which represents that
Assessment
Tax
System internal consistency exists among all the elements of each
scale. In this study, all 188 questionnaire sheets were
distributed to all respondents.

Source: Model Conceptual 4.2 SEM PLS Analysis

Fig 1. Reseach Conceptual Model This study uses moderation effect analytical techniques. In
general, the moderating effect shows the interaction between
2.6 Hypothesis exogenous variables (predictors), and moderator variables in
Hypothesis of the study as follow: influencing endogenous variables (Baron and Kenny, 1986).
H1: There is are relationship between self-assessment Structural Equation Modeling is used to test the data using
system Smart PLS Version 3.2.8 software (Ghozali I dan Latan H,
on payment of tax. 2015).
H2: There is are relationship between tax control on payment
of tax. 4.3 Model Output (Outer Model)
H3: The tax control can moderate the self-assessment The model measurement examines the manifest variables for
with the latent variables, as shown in Figure 1
payment of tax. :

3 METHODOLOGY

3.1 Population and Sample

The population in this study was taken based on BPS East
Kalimantan 2018 data (Kaltim, 2019), where the number of
medium to large scale industries in East Kalimantan province
was 188 companies. The sample taken in this study is the
entire population.

3.2 Data Collection and Analysis

The questionnaire has been designed using a differential
semantic scale model, which is by measuring in a range of 7
measurement scales, from the best to the worst (U. Sekaran,
2016). Furthermore, to make confirmation about the Source: Output SEM PLS – Smart PLS 3.2.8.
respondent's email and address at the local tax office and east Fig. 2 Outer Model
Kalimantan central bureau of statistics office (BPS). In this
study, primary data collection through questionnaire media The results of the outer loading value can be seen in the
with semantic differential scale seven ranges (Fishbein and following Table 1 as follow:
Ajzen, 1975), so that as many as 188 questionnaires were
distributed by email in several locations of East Kalimantan Table 1 Outer Loadings
Province. The results of returning questionnaire sheets from
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Original Sample Standard Tax

T Statistics P
Sample Mean Deviation
(|O/STDEV}) Values
(0) (M) (STDEV)
POT1 0.879 0.878 0.028 31.502 0.000
POT2 0.847 0.845 0.030 28.487 0.000 Tax Control -
POT3 0.810 0.811 0.051 15.988 0.000 > Payment
POT4 0.936 0.934 0.027 34.147 0.000 0.551 0.545 0.083 6.636 0.000
of Tax
SAS1 0.816 0.814 0.048 16.879 0.000
SAS2 0.767 0.766 0.053 14.537 0.000 Source: Output SEM PLS – Smart PLS 3.2.8.
SAS3 0.867 0.868 0.050 17.209 0.000
SAS4 1.024 1.023 0.038 27.196 0.000 Based on the results of the path coefficients on the Table 3
SAS*TCR 1.000 1.000 0.000 above, it can be seen that all variables significantly influence.
TCR1 0.848 0.847 0.043 19.835 0.000 The results all t-statistics value > 1.96, and this means that the
TCR2 0.747 0.642 0.087 7.468 0.000
TCR3 0.947 0.945 0.029 32.603 0.000
tax control variable can moderate the relationship between the
TCR4 1.020 1.018 0.028 36.709 0.000 self-assessment system and the payment of tax.
Source: Output SEM PLS – Smart PLS 3.2.8.
4.5 Evaluation The Inner Model
Based on the output results in Figure 1 and Table 1 above, it The evaluation of the inner model is through the acquisition of
can be seen that all constructs with reflexive indicators r square value.
produce a loading factor value> 0.70, which means that all Table 4 R Square
construct indicators are valid. From the outer loading results
above, it can be seen, that in fact, all construct indicators in R Square R Square Adjusted
the model are valid, where the T-statistic values generated Payment of Tax 0.658 0.652
above or >1.96, Chin (1998), (W. W. Chin, 2010), Hair et al. Source: Output SEM PLS – Smart PLS 3.2.8.
(2011), Hair et al. (2012).
From the results of the above output, it can be seen that the
4.3 Evaluation The Outer Model R-Square value generated is 0.658 which means that the
Evaluation of the outer reflexive construct model, which is influence of the self-assessment system and tax control
represented by the value of Cronbach's Alpha, Composite variables on payment of tax with tax control as a moderator
Reliability and Average Variance Extracted (AVE), can be variable is 65.8% and the rest 34.2 % is influenced by other
presented in Table 2 as follows: variables outside this research model. Based on the results of
the statistical analysis conducted showed that the self-
Table 2 Cronbach Alpha, Composite Reliability assessment system has a significant effect on the payment of
and Average Variance Extracted (AVE) tax or with a t-statistic value of 5.375> 1.96 or a p-value of
0.000 <0.05. These results also show that H1 was accepted.
Cronbach Composite Likewise, tax control is also able to significantly influence the
AVE
Alpha Reliability payment of tax or with a t-static value of 6.636> 1.96 or a p-
Payment Tax 0,925 0,925 0,756 value of 0.000 <0.05. These results show that H2 was
Self-Assessment System 0,928 0,927 0,764
accepted. Furthermore, in this case, the tax control is also
Tax control 0,926 0,928 0,768
able to moderate the self-assessment system against the
Source: Output SEM PLS – Smart PLS 3.2.8.
payment of tax or with a t-statistic value of 2.150> 1.96 or a p-
value of 0.032 <0.05. This result shows that H3 was accepted.
The value of Cronbach Alpha and composite reliability
Overall, tax control with a t-statistic value of 6,636 or the
produced by all constructs is very good, or above> 0.70, and
largest of the other exogenous variables is the dominant
so it can be concluded that all construct indicators are reliable
variable influencing and able to be a moderating variable or
or meet the reliability test. Likewise, the AVE value generated
strengthening the relationship between the self-assessment
by all reflexive constructs is above> 0.50, so that it meets the
system and the payment of tax.
requirements of convergent validity and reliability, (Chinn,
1998), Chin (2010b), (Hair, Ringle and Sarstedt, 2011), (Hair
et al., 2012). 5 DISCUSSION
The results of the SEM PLS approach analysis show that the
4.4 Path Coefficient self-assessment system and tax control simultaneously have a
The path coefficient results from the model can be displayed positive and significant effect on payment tax with an r-square
as follows: level of 0.658 or also show the contribution of influence of
Table 3 Path Coefficients 65.8%. Furthermore, the partial effect of each variable
described as follows:
Orginal Sample Standard
T Statistics P
Sample Mean Deviation
(|O/STDEV|) Values
5.1 The Impact of Self-Assessment System on Paying of
(O) (M) (STDEV) Tax.
Moderating The analysis shows that the valuation analysis itself has a
Effect 1
-> Payment 0.102 0.098 0.047 2.150 0.032
positive and significant effect on tax payments, and this proves
of Tax that H1 or the first hypothesis is accepted. The higher the
Self- influence of the self-assessment system can be done, then
Assessment higher tax payment. This shows, through the self-assessment
System ->
0.403 0.405 0.075 5.375 0.000 system, taxpayers feel more independent and able to manage
Payment of time for tax administration more freely without any element of
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pressure but also have reasonable accountability. The findings authorities or ombudsman. Through supervision conducted in
of this study are also able to confirm the results of the Kaur layers, it shows that tax control is able to run well so that the
study (2016), where the self-assessment system can have an ultimate goal to achieve taxpayer payments from taxpayers is
impact on taxpayers and can run well in Asian countries, the getting better. This is in line with the opinion expressed by
majority of which use this system. This system is also in line Leon Yudkin (1971), where through an independent committee
with the local culture so that it is acceptable by taxpayers. or ombudsman, it will be better able to help taxpayers solve
However, the results of this study contradict the findings of tax administration problems that are relatively complicated so
previous studies conducted by Loo et al. (2010), where that it will have an impact on the smooth operation of tax
through a taxation self-assessment system, many taxpayers in payments. Besides, the tax office has actively provided
Malaysia do not have the competence to do their taxation. guidance and counseling as well as tax consultations. Thus
Based on the study results and its comparison with previous this will be able to be a good intermediary and strengthen the
researchers, it can be seen that the taxation system with a relationship between the tax self-assessment system and the
self-assessment system generally can be applied in Asian paying of tax. Through improvements to the tax control
countries, except for certain countries. There is influenced by system, it will also be able to increase the awareness of
the state system in force and cultural elements that have been taxpayers to pay tax according to the self-assessment system
integrating into society. Seeing the fact that the realization of that they have done independently.
tax payment has not reached the target also shows that not all
taxpayers have implemented the system's self-assessment 6 CONCLUSION
procedures properly. Taxpayers tend to consider the self Based on the discussion results above, it can be concluded
assessment system as a gap to avoid tax. that the self-assessment system has a positive and significant
effect on paying of tax. Besides, tax control also has a positive
5.2 The Impact of Tax Control on Paying of Tax. and significant effect on paying of tax. Tax control in this case
Tax control can have a positive and significant effect on paying as a mediator variable also has a positive and significant effect
off the tax. The results of this study are also able to confirm on paying of tax. This also shows that tax control can streng of
that the second hypothesis proposed or H2 is accepted. The the self-assessment system on payment of tax. The positive
results of this study are in line with the opinion in previous and significant influence of self-assessment and tax control on
research conducted by Pop Ioan (2011), where through a paying of tax, as well as tax control as a moderation between
certain regulation will be able to reduce tax evasion and tax self-assessment and paying of tax, if associated with the
avoidance, so that tax payments will proceed accordingly. Tax realization of paying of tax, also shows that income taxpayers
compliance is expected to refer more to voluntary compliance, do not yet have a high awareness towards taxation. There are
which includes the level of awareness to comply with indications of a tendency for tax fraud and avoidance by
applicable tax regulations without being accompanied by taxpayers to take advantage of the existing situation.
action activities of the tax authority and to be consistent in
carrying out something implied by the tax rules. Indicators of
tax compliance in the self-assessment system are base on ACKNOWLEDGMENT
fulfilling the taxpayer's obligation to report all income This research was supported financially by university of
accurately in the Notification Letter (SPT). Besides, based on Widyagama Mahakam Samarinda and co-authors. The author
the Regulation of the Peraturan Dirjen Pajak also wishes to thank all the respondents who participated in
Nomor170/PJ/2007 tanggal 11 Desember 2007, it shows that this study. Especially for my wife and sons… I love you all
through tax counseling, it will be for taxpayers to clarify tax forever…
issues. Therefore, a condition that is not burdensome for one
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