The Role of Tax Base Expansion and Taxpayer Compliance in Increasing Tax Revenue in Indonesia Through the Voluntary Disclosure Program (VDP)
Abstract
This research aims to analyze the influence of tax base expansion, taxpayer compliance, and the Voluntary Disclosure Program (VDP) on tax revenue in Indonesia, utilizing Gross Regional Domestic Product (GRDP) as a control variable. The theoretical framework is built upon the Slippery Slope Framework (SSF) popularized by Kirchler et al. (2008), which asserts that tax compliance results from two primary elements: the power of authority and trust in authority. Furthermore, this study employs Compliance Theory, rooted in the rational economic model (Allingham and Sandmo, 1972), which views taxpayers as rational individuals maximizing utility based on risks and sanctions. Using an explanatory quantitative method, the study conducts a panel data regression analysis on secondary data from 2018–2024 obtained from the Directorate General of Taxes and Statistics Indonesia. The results indicate that the number of taxpayers has a positive and significant effect on tax revenue, aligning with Pratama et al. (2024) regarding the positive correlation between registered taxpayers and state revenue. The implementation of VDP also demonstrates a significant positive impact, supporting Lestari et al. (2023) in that the program encourages the voluntary disclosure of unreported tax obligations. However, taxpayer compliance was found to have no statistically significant effect on tax revenue, confirming the argument by Muhammad & Sunarto (2018) that formal administrative compliance does not necessarily reflect the material compliance required to increase revenue. Conversely, the GRDP control variable proved to be a primary determinant, consistent with Wawire (2017) and Andrejovska & Pulikova (2018), who argue that fiscal capacity depends heavily on economic activity and the community's ability to pay. The study concludes that strengthening state revenue requires a balance between massive tax base expansion and building public trust through transparent policies.
Downloads
References
Aisyah, L., Lesmana, M., Sauqi, M., & Alimuddin, A. (2022). Analysis of The Effect of Gross Domestic Product (GDP) and Total Population on State Tax Revenue (2016-2020). Islamic Economics Journal, 8(1). https://doi.org/10.21111/iej.v8i1.7503
Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: A Theoretical Analysis. Journal of Public Economics, 1, 323–338. https://doi.org/10.1103/PhysRevE.71.062403
Alshira’h, A. F., Alsqour, M., Lutfi, A., Alsyouf, A., & Alshirah, M. (2020). A Socio-Economic Model of Sales Tax Compliance. Economies, 8(88). https://doi.org/10.3390/economies8040088
Amanah, S., Fauziati, P., & Puttri, D. (2018). Pengaruh Jumlah Wajib Pajak dan Jumlah Surat Pemberitahuan terhadap Penerimaan Pajak Penghasilan (Studi Empiris pada KPP Pratama Bukittinggi Periode 2014-2016). JSHP ( Jurnal Sosial Humaniora dan Pendidikan), 2(1), 11–18. https://doi.org/10.32487/jshp.v2i1.285
Amelia Lestari, Nabilah Ifawani, & A.Dwy Juasnita. (2023). Penerapan Voluntary Disclosure Dalam Meningkatkan Kepatuhan Wajib Pajak. Indonesian Journal of Taxation and Accounting, 1(2), 155–176. https://doi.org/10.61220/ijota.v1i2.2023d8
Andrejovská, A., & Puliková, V. (2018). Tax Revenues in the Context of Economic Determinants. Montenegrin Journal of Economics, 14(1), 133–141. https://doi.org/10.14254/1800-5845/2018.14-1.10
Anggraini, D. P. (2022). Pengaruh Jumlah Wajib Pajak dan Inflasi Terhadap Penerimaan Pajak Penghasilan di Indonesia. Journal of Management and Economics Research, 1(1), 11–19. https://doi.org/10.62866/jomer.v1i1.46
Ayem, S., Primastiwi, A., & Dwiartono, R. A. R. (2021). Pengaruh Jumlah Wajib Pajak Terdaftar Terhadap Penerimaan Pajak Penghasilan Dengan Penerbitan Surat Tagihan Pajak Sebagai Variabel Moderasi. Media Akuntansi Perpajakan, 6(2), 17–29. https://doi.org/10.52447/map.v6i2.5120
Babatunde, O. A., Ibukun, A. O., & Oyeyemi2, O. G. (2017). Taxation Revenue and Economic Growth in Africa. Journal of Accounting and Taxation, 9(2), 11–22. https://doi.org/10.5897/jat2016.0236
Basheer, M. F., Ahmad, A. A., & Hassan, S. G. (2019). Impact of economic and financial factors on tax revenue: Evidence from the middle east countries. Accounting, 5(2), 53–60. https://doi.org/10.5267/j.ac.2018.8.001
Benedek, D., Grote, M., Jackson, G., Markevych, M., Sofrona, L., & Waerzeggers, C. (2022). Voluntary Disclosure Programs — Design, Principles, and Implementation Considerations. In International Monetary Fund, Publication Services. https://doi.org/10.5089/9798400206184.005
Benk, S., & Budak, T. (2012). Power and Trust as Determinants of Voluntary Versus Enforced Tax Compliance: Empirical Evidence for The Slippery Slope Famework from Turkeyra. African Journal of Business Management, 6(4). https://doi.org/10.5897/ajbm11.2157
Cahyonowati, N., & Darsono. (2018). Perkembangan Model Penelitian Kepatuhan Pajak. Simak, 16(01), 01–11. https://doi.org/10.35129/simak.v16i01.8
Dalimunthe1, M. Z., & Lubis, A. W. (2023). Analisis Pengaruh Jumlah Wajib Pajak Terdaftar dan Jumlah SPT Terlapor terhadap Penerimaan Pajak Penghasilan KPP Pratama Rantau Prapat. VISA: Journal of Vision and Ideas, 3(3), 210–218. https://doi.org/10.47467/visa.v3i3.1594
Dare, C., Jansen, A., & Plessis, S. du. (2018). Taxpayers’ behavioural responses to Voluntary Disclosure Programmes: evidence from South Africa. In Economic Research South Africa.
Desideria, E., & Ngadiman. (2019). Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Dari Wajib. Jurnal Multiparadigma Akuntansi, I(2), 355–363.
Ghozali, I. & Ratmono. D. (2017). Analisismultivariat dan Ekonometrika Teori, Konsep, dan Aplikasi Dengan Eview 1. Semarang: Badan Penerbit Universitas Diponegoro.
Ghozali, I. (2017). Aplikasi Analisis Multivariat Dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
Gobachew, N., Debela, K. L., & Shibiru, W. (2017). Determinants of Tax Revenue in Ethiopia. Economics, 6(6), 58–64. https://doi.org/10.11648/j.eco.20170606.11
Gojali, A., & Tarmidi, D. (2023). The Influence of External Taxpayer Factors on Tax Compliance to Join the Voluntary Disclosure Program. Saudi Journal of Economics and Finance, 7(08), 374–391. https://doi.org/10.36348/sjef.2023.v07i08.002
Hamid, N. abd, Sanusi, S., Adzlan, M. A. N., Roslan, N. M., & Ayob, A. A. (2022). Reforming the Malaysian Tax System: the Effects of Special Voluntary Disclosure Programme (SVDP), Role of Inland Revenue Board Malaysia (Irbm), and Demographics of Taxpayers on Malaysian Tax Awareness. Asian Journal of Accounting and Governance, 18, 57–67. https://doi.org/10.17576/ajag-2022-18-04
Hanum, Z. (2018). Analisis Penyam paian SPT Masa dan Jumlah Wajib P b Pajak Badan Dalam Meningkatkan Penerimaan Pajak Penghasilan ilan Pasal 21 di KPP Pratama Medan Belawan Zulia. Jurnal Ilmu Ekonomi dan Studi Pembangunan, 18(2), 123–133.
Hartono, T. R. (2019). Pengaruh Inflasi dan Pertumbuhan Penduduk Terhadap Prosentase Penerimaan Pajak Menurut Produk Domestik Bruto. Jurnal Ekonomi : Journal of Economic, 10(1), 19–28.
Hasanah, U., Na’im, K., Elyani, E., & Waruwu, K. (2021). Analisis Perbandingan Tax Amnesty Jilid I dan Jilid II (Program Pengungkapan Sukarela) Serta Peluang Keberhasilannya. Owner: Riset & Jurnal Akuntansi, 5(2), 706–716. https://doi.org/10.33395/owner.v5i2.565
Hofmann, E., Hoelzl, E., & Kirchler, E. (2012). Preconditions of Voluntary Tax Compliance: Knowledge and Evaluation of Taxation, Norms, Fairness, and Motivation to Cooperate. Journal of Psychology, 216(4), 209–217. https://doi.org/10.1027/0044-3409.216.4.209
Imelda, S., & Wibowo, D. H. (2022). Pengaruh Program Pengungkapan Sukarela (Tax Amnesty Jilid Ii) dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Pada Kpp Pratama Jakarta Menteng Satu). Transparansi : Jurnal Ilmiah Ilmu Administrasi, 5(2), 41–47. https://doi.org/10.31334/transparansi.v5i2.2712
Indraswono, C. (2019). Pengaruh Jumlah Wajib Pajak Orang Pribadi Dan Badan Terhadap Penerimaan Pajak Indonesia Dengan Kepatuhan Pelaporan Pajak Sebagai Variabel Pemoderasi. Modus, 31(2), 120–138.
Isbahi, M. B., Zuana, M. M. M. ., & Mariana, E. R. . (2022). The Technology Strategy in Website Communication Media in Improving Business Activities. Majapahit Journal of Islamic Finance and Management, 1(2), 126–138. https://doi.org/10.31538/mjifm.v1i2.17
Isbahi, M. B., Zuana, M. M. M., & Toha, M. (2024). The Multi-Social Relation of the Cattle Industry in the Plaosan Subdistrict Animal Market of Magetan Regency. Malacca: Journal of Management and Business Development, 1(1), 31–46. https://doi.org/10.69965/malacca.v1i1.51
Ischabita, N., Hardiwinoto, & Nurcahyono. (2022). Pengaruh Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, Penagihan Pajak, Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak. JAPP: Jurnal Akuntansi, Perpajakan, dan Portofolio, 02(02), 01–13.
Kirchler, E., Hoelzl, E., & Wahl, I. (2008a). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/J.JOEP.2007.05.004
Kirchler, E., Hoelzl, E., & Wahl, I. (2008b). Enforced Versus Voluntary Tax Compliance: The “Slippery Slope” Framework. Journal of Economic Psychology, 29, 210–225. https://doi.org/10.1016/j.joep.2007.05.004
Linawati, L., & Djaddang, S. (2024). Tax Compliance Berbasis Slippery Slope Model: A Systematic Literature Review of Correlations. Jurnal Greenation Ilmu Akuntansi, 2(2), 80–90. https://doi.org/10.38035/jgia.v2i2.69
Mahmuda, M., & Mooduto, W. I. S. (2023). Menakar Tingkat Kepatuhan Wajib Pajak Melalui Program Pengungkapan Sukarela. Jambura Accounting Review, 4(1), 56–65.
Maria, S., & Arfianti, R. I. (2023). The Effect of Population , Gross Regional Domestic Product and Inflation on Local Tax Revenues in DKI Jakarta Province. Journal of International Conference Proceedings (JICP), 6(1), 232–241.
Mebratu, A. A. (2024). Theoretical Foundations of Voluntary Tax Compliance: Evidence from A Developing Country. Humanities and Social Sciences Communications, 11, 1–8. https://doi.org/10.1057/s41599-024-02903-y
Minh Ha, N., Tan Minh, P., & Binh, Q. M. Q. (2022). The determinants of tax revenue: A study of Southeast Asia. Cogent Economics and Finance. https://doi.org/10.1080/23322039.2022.2026660
Misra, F. (2019). Tax Compliance: Theories, Research Development and Tax Enforcement Models. Accounting Research Journal of Sutaatmadja (ACCRUALS), 03(02), 189–204.
Mrombo, J. (2024). The Effects of voluntary tax disclosure programme on improving tax compliance and revenue generation - a case study of Nairobi County .
Mulyati, Y., Sari, D., & Purnamasari, D. (2024). Kebijakan Tax Amnesty dan Program Pengungkapan Sukarela (PPS) Serta Implikasinya Terhadap Penerimaan Pajak dan Tax Ratio di Indonesia. Edunomika, 8(2), 1–11.
OECD. (2015). Update on Voluntary Disclosure Programmes. In OECD. https://doi.org/10.1787/460c9ea4-en
Olivia Jessica Yusuf Kastolani, & Ardiyanto, M. D. (2017). Pengaruh Tingkat Kepatuhan Wajib Pajak dan Pemeriksaan Terhadap Penerimaan Pajak Penghasilan. Diponegoro Journal of Accounting, 6(3), 1–10.
Olusegun, A., & Omotayo, O. (2023). Tax Registration and Tax Revenue Generation in Nigeria: Account of Allingham and Sandmo Theory. International Journal of Economics and Financial Management, 8(3), 40–53. https://doi.org/10.56201/ijefm.v8.no3.2023.pg40.53
Permana, N., & Nursaidah. (2019). Pengaruh Produk Domestik Bruto,Inflasi dan Angkatan Kerja Terhadap Penerimaan Pajak di Indonesia Tahun 2012-2017. Journal of Accounting, Management & Entrepreneurship, 17(1), 125–140.
Praminia, A. A. S. I., Pradnyani, N. L. P. N. D. A., & Pramitari, I. G. A. A. (2022). Effectiveness Of Voluntary Disclosure Program On Tax Revenues and Tax Payers Compliance in Bali. Repository Politeknik Negeri Bali.
Pratama, S., Lubis, T. A., & Hulu, D. (2024). Pengaruh Pemeriksaan Pajak, Sosialisasi Pajak Dan Jumlah Wajib Pajak Terhadap Penerimaan Pajak Penghasilan Badan. Jurnal Dinamika Manajemen, 12(1), 26–40.
Raja, Wi. C. L., Situngkir, A., Sibarani, P., & Napitupulu, I. H. (2024). Pengaruh Program Pengungkapan Sukarela, Kepatuhan Wajib Pajak, dan Pemeriksaan Pajak Terhadap Penerimaan Pajak (Studi Empiris KPP Pratama Medan Timur). Jurnal Keuangan dan Manajemen Akuntansi, 06(4), 92–115.
Rakhmadhani, V. (2020). Pengaruh Tingkat Kepatuhan Wajib Pajak dan Penagihan Pajak Terhadap Penerimaan Pajak. Ekonam: Jurnal Ekonomi, 02(1), 12–18. http://ejournal.uicm-unbar.ac.id/index.php/ekonamRakhmadhani.
Riyadi, S. P., Setiawan, B., & Alfarago, D. (2021). Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, dan Pemungutan Pajak terhadap Penerimaan Pajak Penghasilan Badan. Jurnal Riset Akuntansi & Perpajakan (JRAP), 8(02), 57–67. https://doi.org/10.35838/jrap.2021.008.02.16
Romadhon, F., & Diamastuti, E. (2020). Tax Compliance: A Theoretical Analysis Based on the Perspective of Attribution Theory. Jurnal Ilmiah Esai, 14(1), 17–35. https://jurnal.polinela.ac.id/ESAI
Rosida, R. F., & Ashari, M. H. (2024). Tax Revenue Achievement: Between Tax Amnesty and the Voluntary Disclosure Program at KPP Pratama Batu. International Journal of Economic Research and Financial Accounting (IJERFA), 2(4), 1128–1142. https://doi.org/10.55227/ijerfa.v2i4.172
Sastri, I. I. D. A. M. M., Datrini, L. K., & Pertamawati, N. P. (2023). Intensification of Taxation and Increasing Taxpayer Compliance through the Voluntary Disclosure Program. International Journal of Social Science and Education Research Studies, 03(06), 1103–1109. https://doi.org/10.55677/ijssers/v03i6y2023-16
Sau, M. T. (2019). Pengaruh Jumlah Wajib Pajak Badan, Pemeriksaan Pajak, Tingkat Kepatuhan Wajib Pajak Badan Terhadap Penerimaan Pajak Penghasilan di KPP Pratama Tambora. Jurnal Ekonomi dan Bisnis Airlangga, 29(1), 25–36. https://doi.org/10.20473/jeba.V29I12019.6013
Septiani, T., & Apriliawati, Y. (2023). Analisis Pelaksanaan Program Pengungkapan Sukarela Terhadap Penerimaan Pajak di Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat I. Indonesian Accounting Literacy Journal, 4(1), 39–51.
Seran, F. X., Setiadi, P. B., & Rahayu, S. (2022). The Effect of Taxpayer Awareness, Taxpayer Numbers, Tax Billing, and Taxpayer Compliance to Tax Revenue. World Journal of Advanced Research and Reviews, 14(3), 523–531. https://doi.org/10.30574/wjarr.2022.14.3.0611
Setianingrum, F., Hutabarat, F., & Purba, H. (2024). Pengaruh Penerapan Sistem E-Filing, Kualitas Teknologi Informasi Terhadap Tingkat Kepatuhan Pajak. Journal of Economic, Bussines and Accounting (COSTING), 7(6), 979–993. https://journal.ipm2kpe.or.id/index.php/COSTING/article/view/12590
Setiawan, A., & Mulya, A. S. (2024). Analisis Kebijakan Hukum Pajak Nasional Dalam Program Pengungkapan Sukarela (PPS) Terhadap Prinsip Keadilan dan Persepsi Penerimaan Pajak. Jurnal NERACA PERADABAN, 4(2), 180–194.
Sihaloho, E. D. (2020). Analisis Pengaruh Penerimaan Pajak terhadap Pertumbuhan Ekonomi Indonesia: Pendekatan Vektor Autoregressive. Forum Ekonomi, 22(2), 202–209. http://journal.feb.unmul.ac.id/index.php/FORUMEKONOMI
Sinapayan, B. (2018). Perceptions of Malaysian Tax Professionals on Voluntary Disclosure Programme Participation.
Siregar, R., Nasution, I. R., & Arifin, M. A. (2019). The Effect of Corporate Taxpayer Compliance, the Increase of Corporate Taxpayers’ Number and Tax Audits on Income Tax Receipts of Article 25 with Taxation Sanctions as a Moderating Variable in KPP Pratama Medan Petisah. Budapest International Research and Critics Institute (BIRCI-Journal) : Humanities and Social Sciences, 2(4), 385–400. https://doi.org/10.33258/birci.v2i4.589
Sulistyorini, E., & Latifah, N. (2022). Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, dan Penagihan Pajak Terhadap Penerimaan Pajak Penghasilan Badan (Studi Kasus di KPP Pratama Pati Tahun 2016-2019). Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis dan Akuntansi, 01(01), 105–112.
Suryadi, T. L., & Subardjo, A. (2019). Pengaruh Kepatuhan Wajib Pajak, Penagihan Pajak Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak. Jurnal Ilmu dan Riset Akuntansi, 8(4). https://doi.org/10.33062/jib.v8i02.328
Tahar, A., & Bandi, B. (2024). Determinants of Enforced and Voluntary Tax Compliance: Adopting Slippery Slope Framework. Journal of Accounting and Investment, 25(2), 621–636. https://doi.org/10.18196/jai.v25i2.20886
Vientino, M. S., & Galela, M. R. (2022). Studi Komparatif Penerapan Voluntary Disclosure Program di Indonesia, Malaysia, dan Singapura. Jurnal Pajak Indonesia, 6(2), 375–396.
Waluyo. (2016). The Effect of Addition of Taxpayers Number, Tax Audit, Tax Billing, and Taxpayers Compliance Toward Tax Revenue. The Accounting Journal of BINANIAGA, 01(1), 37–44. //c/Users/ASUS/Downloads/75-133-3-PB
Wawire, N. H. W. (2017). Determinants of Value Added Tax Revenue in Kenya. Journal of Economics Library, 4(3), 322–344.
Widati, S., Mulyana, A., & Hidayat, T. (2022). Penagihan Pajak, Pemeriksaan Pajak dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Wajib Pajak Prang Pribadi (Studi Empiris Pada WPOP di KPP Pratama Cianjur). Jurnal Akuntansi Bisnis Pelita Bangsa, 7(2), 113–125. https://doi.org/10.37366/akubis.v7i02.692
Wurangian, M., Sondakh, J. J., & Manossoh, H. (2021). Motivasi Dan Kepatuhan Wajib Pajak Orang Pribadi Pasca Tax Amnesty (Studi Empiris Pada KPP Pratama Manado). Jurnal Riset Akuntansi dan Auditing “GOODWILL,” 12(2), 264–275. https://ejournal.unsrat.ac.id/index.php/goodwill/article/view/36409
Yasa, I. N. P., & Martadinata, I. P. H. (2018). Taxpayer Compliance from the Perspective of Slippery Slope Theory: An Experimental Study. Jurnal Akuntansi dan Keuangan, 20(2), 53–61. https://doi.org/10.9744/jak.20.2.53-61
Yasin, M., & Safitri, M. (2021). Kepatuhan Wajib Pajak (WP) dalam Melaporkan SPT Tahunan di Masa Pandemi Covid-19 Pada KPP Pratama Mataram Barat. Jurnal Aplikasi Perpajakan, 2(1).
Yuniarti, A. (2023). Pengaruh Inflasi, Pemeriksaan Pajak dan Jumlah Wajib Pajak Terhadap Penerimaan Pajak Penghasilan Pada KP2KP Sengkang Melalui KPP Pratama Watampone. INNOVATIVE: Journal Of Social Science Research, 3(1), 584–599.
Yunita, E., & Anita, N. (2023). The Effectiveness of the Voluntary Disclosure Program in Enhancing Voluntary Compliance among Individual Taxpayers. Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit, 10(2), 132–144. http://journal2.uad.ac.id/index.php/reksa/article/view/8527
Zulfi, M. R., & Wijaya, S. (2024). Factors Affecting The Local Taxes Rev
Copyright (c) 2026 Sitatun Nahriah, Firman Tatariyanto, Sugiyanto Sugiyanto
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
