RELATIONSHIP ON TIMELINESS OF SPT REPORTING AND REPORTED INCOME IN ACCORDANCE WITH APPLICABLE PROVISIONS ON TAXPAYER COMPLIANCE

Compliance is one of the important factors in increasing revenue from the tax sector. Indonesia’s low tax ratio is an indicator that there are still many taxpayers who do not comply with tax payments and reporting. The study examines how the relationship between the timeliness of SPT reporting and reported income in accordance with applicable regulations on taxpayer compliance. The method is causality research method. The population are registered taxpayers at the KPP North Malang area. The sampling uses convenience sampling method with a total of 75 respondents. The results of hypothesis testing with multiple linear analysis show that together there is a positive relationship between the timeliness of reporting tax returns and income reported in accordance with applicable regulations on taxpayer compliance. The results of the Spearman correlation test show that there is a significant relationship between the timeliness of reporting tax returns with taxpayer compliance and there is a significant relationship between reported income in accordance with applicable regulations and taxpayer compliance.


INTRODUCTION
Taxpayer compliance is an important factor in realizing the tax revenue target.
The higher the taxpayer compliance, the tax revenue will increase, and vice versa (Kastolani & Ardiyanto, 2017). Therefore, growing taxpayer compliance should be the main agenda of the Directorate General of Taxes. Some taxpayers have poor compliance by not making and submitting periodic business activity reports, both monthly and annual reports. What is concerning is that this kind of taxpayer is the largest of all registered taxpayers. The Directorate General of Taxes should pay more serious attention to this problem so that this problem can be overcome. Taxpayer non-compliance which is worse than simply not submitting the SPT on time is the intentional non-compliance with only reporting a portion of business activities. It is what is known as tax evasion that is detrimental to the state (Yusuf & Mujahidin, 2022). The reason taxpayers do this is none other than so that the taxes paid are smaller. Therefore, it is necessary to give strict punishment so as not to violate the obligation to pay the tax.
Awareness of the existence of punishment will make taxpayers more vigilant not to fall into the disgraceful act of embezzling taxes. Paying taxes is an obligation that must be carried out by taxpayers voluntarily or forced. The greater the contribution of taxpayers in paying taxes, the more state revenues will increase (Juliani & Sumarta, 2021). By increasing state revenue, development in various fields can be carried out. The more development that can be carried out, the benefits will also be felt by taxpayers. (Siat & Toly, 2013) concluded that the factors of tax awareness, tax authorities' attitudes, tax law, and rational attitudes simultaneously and partially have a significant effect on taxpayer compliance. A similar study was conducted by (Beti et al., 2016) who concluded that taxpayer awareness (tax consciousness), taxpayer honesty (tax honesty), taxpayers' willingness to pay (tax mindedness), taxpayer discipline (tax discipline) on the level of taxpayer compliance, individual positive influence partially and simultaneously. (Jihin et al., 2021) show that understanding of tax regulations and tax sanctions has an effect on individual taxpayer compliance. Meanwhile, Hama (Hama, 2021) revealed that Taxpayer Awareness, Taxpayer Honesty, and Taxpayer Discipline have no simultaneous effect on tax avoidance. Taxpayer Awareness, Taxpayer Honesty, and Taxpayer Discipline have no partial effect on tax avoidance. Departing from the above The types of SPT can be seen from two classifications (Mardiasmo, 2001) including: a) Based on the form divided into two types: 1) SPT in paper form (hardcopy); and 2) Electronic Documents (e-SPT); b) Based on the reporting time divided into two types: 1) Annual SPT is a notification letter used by taxpayers to report the calculation and/or payment of tax payable in a tax year or part of a tax year. Annual SPT is a type of tax reporting that must be carried out by individual taxpayers and corporate taxpayers, including the Annual Income Tax SPT; 2) Periodic SPT is a notification letter used by taxpayers to report the calculation and/or payment of tax payable in a tax period.

Timeliness of SPT Reporting
In the Law on General Provisions and Tax Procedures Article 3 paragraph (3)

Income Tax Object
Income is a Tax Object. Income itself can be interpreted as any additional Relationship on Timeliness ….. 325 economic capacity received or obtained by a Taxpayer, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the wealth of the Taxpayer concerned, in whatever name and form.

Reported Income in Accordance with Applicable Regulations
In the Law on General Provisions and Tax Procedures Article 3 paragraph (1)

Taxpayer Compliance
Taxpayer compliance (WP) is the fulfillment of tax obligations carried out by taxpayers in order to contribute to the development of the country which is expected to be fulfilled voluntarily (Mandagi et al., 2014;Muflihin, 2020). Meanwhile, according to (Winerungan, 2013)  Relationship on Timeliness ….. 326

H3:
There is a positive relationship between reported income in accordance with applicable regulations and taxpayer compliance.

RESEARCH METHOD
The type of research used is correlational research. Correlation research deals with judgments between two or more phenomena. This type of research usually involves a statistical measure of the level/degree of relationship, called correlation (R & Damayanti, 2006). This study uses a convenience sampling technique (Sugiyono, 2008).
Hypothesis testing is done by using multiple linear regression test (Padilah & Adam, 2019) which is used to test the relationship of two independent variables to the dependent variable simultaneously and the Spearman correlation test to test the correlation analysis of each independent variable to the dependent variable.

Data Collection
The data in this study were collected using a questionnaire. Questionnaires are given to respondents who are taxpayers. The interpretation of the table above is with an R value of 0.737 which is getting closer to 1, the correlation between the independent variable and the dependent variable is getting stronger. Thus, the first hypothesis which states that together there is a relationship between the timeliness of SPT reporting and income reported in accordance with the provisions of taxpayer compliance, is proven. Table 1  Relationship on Timeliness ….. 327

RESULTS AND DISCUSSION
Timeliness of reporting SPT (X1) and income reported in accordance with applicable regulations (X2) on taxpayer compliance (Y) which is the dependent variable.
Based on the table above, the R Square value is 0.543, which means that the dependent variable of taxpayer compliance is influenced by 54.3% of the variables. Timeliness of reporting SPT and reported income in accordance with applicable regulations.

CONCLUSION
The study discusses the relationship between the timeliness of SPT reporting and reported income in accordance with the provisions on taxpayer compliance. Based on the results of the correlation test analysis, it can be concluded as follows: a) Timeliness of SPT reporting and income reported in accordance with the provisions jointly have a relationship with taxpayer compliance; b) There is a significant correlation between the timeliness of SPT reporting and taxpayer compliance; c) There is a significant correlation between reported income in accordance with the provisions of taxpayer compliance.
We recommend that the Directorate General of Taxes continue to appeal to taxpayers to submit their SPT reporting obligations on time and conducting tax audits on taxpayers who are suspected of not reporting their income in accordance with applicable regulations. For further researchers who are interested in continuing this research, they can