Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM
Abstract
MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the East Denpasar Tax Office. Incidental sampling is used as a method of determining the sample and obtained a sample of 96 MSMEs. The data analysis technique used is multiple linear regression analysis techniques. The results showed that psychological cost and religiosity had a positive effect on the compliance of the Taxpayers of the MSME sector, while love of money had a negative effect on the compliance of the Taxpayers of the MSMEs sector.
Keywords: Psychological Cost; Religiosity; Love of Money; Corporate Compliance Tax Payer’s.
Downloads
Download data is not yet available.
References
Adhimatra, A. A. G. W., & Noviari, N. (2018). Faktor Yang Memengaruhi Kepatuhan WP Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Denpasar Timur. E-Jurnal Akuntansi Universitas Udayana, 25, 717–744.
Ajzen, I. (2011). The Theory Of Planned Behaviour: Reactions And Reflections. Psychology And Health. Https://Doi.Org/10.1080/08870446.2011.613995
Alfisyah, K. D., & Anwar, M. K. (2018). Pengaruh Religiusitas Terhadap Kinerja Karyawan Muslim Kantor Pusat Pt Perkebunan Nusantara Xi. Jurnal Ekonomi Islam, 1(2), 99–107. Https://Doi.Org/Https://Jurnalmahasiswa.Unesa.Ac.Id/Index.Php/Jei/Article/View/24058
Ali, N. R. M. (2013). The Influence Of Religiosity On Taxpayers’ Compliance Attitudes. (Unpublished Doctoral Thesis), Curtin University. (March). Https://Doi.Org/10.1108/Arj-08-2013-0061
Andhika Utama Dan Dudi. (2016). Pengaruh Religiusitas Terhadap Perilaku Kepatuhan WP Orang Pribadi Di Provinsi Dki Jakarta. Jurnal Lingkar Widyaiswara, Edisi. 3 N(2), 1–13. Https://Doi.Org/10.1016/S0040-4020(00)00446-4
Basri, Y. M. (2015). Pengaruh Gender, Religiusitas Dan Sikap Love Of Money Pada Persepsi Etika Penggelapan Pajak Mahasiswa Akuntasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 45–54.
Benk, S., Budak, T., Yüzba, B., & Mohdali, R. (2016). The Impact Of Religiosity On Tax Compliance Among Turkish Self-Employed Taxpayers. Religions, 7(4), 1–10. Https://Doi.Org/10.3390/Rel7040037
Chebusit, C., Namusonge, G. S., Biraori, O. E., & Kipkoech, E. C. (2014). Factors Affecting Tax Compliance Among Small And Medium Enterprises In Kitale. International Journal Of Recent Research In Commerce Economics And Management (Ijrrcem), 1(3), 60–75.
Daniel, A., Akowe, A., & Awaje, A. (2016). Tax Compliance Behaviour Of Small Scale Enterprises In Bassa Local Government Area Of Kogi State. Journal Of Good Governance And Sustainable Development In Africa (Jggsda), 3(1), 58–72. Retrieved From Http://Www.Rcmss.Com.
Devos, K. (2009). An Investigation Into Australian Personal Tax Evaders- Their Attitudes Towards Compliance And The Penalties For Non-Compliance An Investigation Into Australian Personal Tax Evaders- Their Attitudes. Revenue Law Journal, 19(1), Article 2.
Dewi, L. R. K., Sulindawati, N. L. G. E., & Sinarwati, N. K. (2017). Pengaruh Sikap Rasional Dan Lingkungan WP Terhadap Kepatuhan Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi (Studi Kasus Pada WP Orang Pribadi Yang Terdaftar Di Kpp Pratama Singaraja). E-Journal S1 Ak Universitas Pendidikan Ganesha, 7(1), 1–11.
Elias, R. Z., & Farag, M. (2010). The Relationship Between Accounting Students’ Love Of Money And Their Ethical Perception. Managerial Auditing Journal. Https://Doi.Org/10.1108/02686901011026369
Eragbhe, E., & Modugu, K. P. (2014). Tax Compliance Costs Of Small And Medium Scale Enterprises In Nigeria. International Journal Of Accounting And Taxation, 2(1), 63–87. Retrieved From Www.Aripd.Org/Ijat
Ermawati, N. (2018). Pengaruh Religiusitas, Kesadaran WP Dan Pengetahuan Perpajakan Terhadap Kepatuhan WP. Jurnal Akuntansi Universitas Muria Kudus. (2018), 106–122.
Evans, C. (2008). Taxation Compliance And Administrative Costs: An Overview. Research Gate, (August), 447–468.
Ghouri, A. M., Khan, N. R., & Abdul Kareem, O. B. (2016). Improving Employees Behavior Through Extension In Theory Of Planned Behavior: A Theoretical Perspective For Smes. International Journal Of Business And Management, 11(11), 196. Https://Doi.Org/10.5539/Ijbm.V11n11p196
Gitaru, K. (2017). Tax Effect Of Taxpayer Education On Tax Compliance In Kenya (A Case Study Of Sme’s In Nairobi Central Business District). Munich Personal Repec Archive, (80344), 2–62.
Hafizhah, I. (2016). Faculty Of Economics Riau University, Pekanbaru Indonesia. Pengaruh Etika Uang Terhadap Kecuranagan Pajak Dengan Religiusitas, Gender Dan Materialisme Sebagai Variabel Moderasi, 2(2), 2010–2012.
Jayawardane, D. (2015). Psychological Factors Affect Tax Compliance - A Review Paper. International Journal Of Arts And Commerce, 4(6), 131–141.
Kibiwott, M. M. (2015). Determinants Of Tax Compliance Among Small And Medium. Governement Information Qaurtely, 27(11), 87–93. Https://Doi.Org/10.14738/Abr.35.1495.Citations
Kurniawati, M., & Toly, A. A. (2014). Analisis Keadilan Pajak, Biaya Kepatuhan, Dan Tarif Pajak Terhadap Persepsi WP Mengenai Penggelapan Pajak Di Surabaya Barat. Tax & Accounting Review, 4(2), 1–12.
Lopes, C., & Martins, A. (2013). The Psychological Costs Of Tax Compliance: Some Evidence From Portugal. Journal Of Applied Business And …, 14(2), 53–61. Retrieved From Http://Www.Na-Businesspress.Com/Jabe/Lopes_Abstract.Html
Luh, N., Widia, P., & Sari, A. (2019). Pengaruh Love Of Money , Equity Sensitivity , Dan Machiavellian Pada Persepsi Etis Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana. E-Journal Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Udayana. 28, 1522–1549.
Mangoting, A. O. F. Dan Y. (2013). Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan WP Umkm. Tax & Accounting Review, 1, 18–27.
Mitayani, Saras Putri. (2019). Pengaruh Pemahaman Perpajakan, Love Of Money, Religiusitas, Norma Subjektif, Dan Kemungkinan Terdeteksi Kecurangan Terhadap Persepsi WP Mengenai Etika Penggelapan Pajak (Tax Evasion) ( Studi Kasus Pada WP Orang Pribadi Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Surakarta ). Tesis. Universitas Muhammadiyah.
Mohdali, R. (2011). The Influence Of Religiosity On Taxpayers’ Compliance Attitudes: Empirical Evidence From A Mixed-Methods Study Raihana Mohdali 1. 1–32.
Pope, J., & Mohdali, R. (2010). The Role Of Religiosity In Tax Morale And Tax Compliance. Australian Tax Forum, 25(January 2010), 369–400.
Pratama, A. (2017). Machiavellianism, Perception On Tax Administration, Religiosity And Love Of Money Towards Tax Compliance: Exploratory Survey On Individual Taxpayers In Bandung City, Indonesia. International Journal Of Economics And Business Research. Https://Doi.Org/10.1504/Ijebr.2017.087521
Prof. Dr. Mardiasmo, Mba., A. (2016). Perpajakan Edisi Terbaru 2016. In Penerbit Andi.
Putu, L., & Cahyani, G. (2019). E-Jurnal Akuntansi Universitas Udayana Pengaruh Tarif Pajak , Pemahaman Perpajakan , Dan Sanksi Perpajakan Fakultas Ekonomi Dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Pendahuluan Pajak Merupakan Salah Satu Target Utama Pemerintah Yang Dijad. E-Jurnal Akuntansi Universitas Udayana, 26, 1885–1911.
Rosianti, C., & Mangoting, Y. (2014). Pengaruh Money Ethics Terhadap Tax Evasion Dengan Intrinsic Dan Extrinsic Religiosity Sebagai Variabel Moderating. Petra Christian University Tax And Accounting Review, 4(1), 1–11.
Salim, I. (2018). The Influence Of Perception Of Tax System And Love Of Money Toward Tax Compliance On Individual Taxpayer In Kpp Pratama Tanah Abang Jakarta. Tesis. President University
Salsabila, najla ulfah. (2018). Pengaruh religiusitas, nasionalisme, kepercayaan pada otoritas, dan tax amnesty terhadap kepatuhan WP orang pribadi. Skripsi.Yogyakarta:FE Universitas Islam Indonesia. Retrieved from https://dspace.uii.ac.id/bitstream/handle/123456789/7167/Skripsi Najla Ulfah Salsabila 14312175.pdf?sequence=1
Tang, T. L. P., & Liu, H. (2012). Love of Money and Unethical Behavior Intention: Does an Authentic Supervisor’s Personal Integrity and Character (ASPIRE) Make a Difference? Journal of Business Ethics. https://doi.org/10.1007/s10551-011-1040-5
Wijaya, T. A. (2016). Analisis Pengaruh Paham Machiavellianisme dan Aspek Love of Money terhadap Persepsi Etis Mahasiswa Akuntansi Tingkat Akhir di Kota Semarang. UDINUS, Fik, 1(1), 1–2. https://doi.org/10.1021/jf901375e
Worthington, E. L., Wade, N. G., Hight, T. L., Ripley, J. S., McCullough, M. E., Berry, J. W., … O’Connor, L. (2003). The Religious Commitment Inventory-10: Development, refinement, and validation of a brief scale for research and counseling. Journal of Counseling Psychology. https://doi.org/10.1037/0022-0167.50.1.84
Ajzen, I. (2011). The Theory Of Planned Behaviour: Reactions And Reflections. Psychology And Health. Https://Doi.Org/10.1080/08870446.2011.613995
Alfisyah, K. D., & Anwar, M. K. (2018). Pengaruh Religiusitas Terhadap Kinerja Karyawan Muslim Kantor Pusat Pt Perkebunan Nusantara Xi. Jurnal Ekonomi Islam, 1(2), 99–107. Https://Doi.Org/Https://Jurnalmahasiswa.Unesa.Ac.Id/Index.Php/Jei/Article/View/24058
Ali, N. R. M. (2013). The Influence Of Religiosity On Taxpayers’ Compliance Attitudes. (Unpublished Doctoral Thesis), Curtin University. (March). Https://Doi.Org/10.1108/Arj-08-2013-0061
Andhika Utama Dan Dudi. (2016). Pengaruh Religiusitas Terhadap Perilaku Kepatuhan WP Orang Pribadi Di Provinsi Dki Jakarta. Jurnal Lingkar Widyaiswara, Edisi. 3 N(2), 1–13. Https://Doi.Org/10.1016/S0040-4020(00)00446-4
Basri, Y. M. (2015). Pengaruh Gender, Religiusitas Dan Sikap Love Of Money Pada Persepsi Etika Penggelapan Pajak Mahasiswa Akuntasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 45–54.
Benk, S., Budak, T., Yüzba, B., & Mohdali, R. (2016). The Impact Of Religiosity On Tax Compliance Among Turkish Self-Employed Taxpayers. Religions, 7(4), 1–10. Https://Doi.Org/10.3390/Rel7040037
Chebusit, C., Namusonge, G. S., Biraori, O. E., & Kipkoech, E. C. (2014). Factors Affecting Tax Compliance Among Small And Medium Enterprises In Kitale. International Journal Of Recent Research In Commerce Economics And Management (Ijrrcem), 1(3), 60–75.
Daniel, A., Akowe, A., & Awaje, A. (2016). Tax Compliance Behaviour Of Small Scale Enterprises In Bassa Local Government Area Of Kogi State. Journal Of Good Governance And Sustainable Development In Africa (Jggsda), 3(1), 58–72. Retrieved From Http://Www.Rcmss.Com.
Devos, K. (2009). An Investigation Into Australian Personal Tax Evaders- Their Attitudes Towards Compliance And The Penalties For Non-Compliance An Investigation Into Australian Personal Tax Evaders- Their Attitudes. Revenue Law Journal, 19(1), Article 2.
Dewi, L. R. K., Sulindawati, N. L. G. E., & Sinarwati, N. K. (2017). Pengaruh Sikap Rasional Dan Lingkungan WP Terhadap Kepatuhan Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi (Studi Kasus Pada WP Orang Pribadi Yang Terdaftar Di Kpp Pratama Singaraja). E-Journal S1 Ak Universitas Pendidikan Ganesha, 7(1), 1–11.
Elias, R. Z., & Farag, M. (2010). The Relationship Between Accounting Students’ Love Of Money And Their Ethical Perception. Managerial Auditing Journal. Https://Doi.Org/10.1108/02686901011026369
Eragbhe, E., & Modugu, K. P. (2014). Tax Compliance Costs Of Small And Medium Scale Enterprises In Nigeria. International Journal Of Accounting And Taxation, 2(1), 63–87. Retrieved From Www.Aripd.Org/Ijat
Ermawati, N. (2018). Pengaruh Religiusitas, Kesadaran WP Dan Pengetahuan Perpajakan Terhadap Kepatuhan WP. Jurnal Akuntansi Universitas Muria Kudus. (2018), 106–122.
Evans, C. (2008). Taxation Compliance And Administrative Costs: An Overview. Research Gate, (August), 447–468.
Ghouri, A. M., Khan, N. R., & Abdul Kareem, O. B. (2016). Improving Employees Behavior Through Extension In Theory Of Planned Behavior: A Theoretical Perspective For Smes. International Journal Of Business And Management, 11(11), 196. Https://Doi.Org/10.5539/Ijbm.V11n11p196
Gitaru, K. (2017). Tax Effect Of Taxpayer Education On Tax Compliance In Kenya (A Case Study Of Sme’s In Nairobi Central Business District). Munich Personal Repec Archive, (80344), 2–62.
Hafizhah, I. (2016). Faculty Of Economics Riau University, Pekanbaru Indonesia. Pengaruh Etika Uang Terhadap Kecuranagan Pajak Dengan Religiusitas, Gender Dan Materialisme Sebagai Variabel Moderasi, 2(2), 2010–2012.
Jayawardane, D. (2015). Psychological Factors Affect Tax Compliance - A Review Paper. International Journal Of Arts And Commerce, 4(6), 131–141.
Kibiwott, M. M. (2015). Determinants Of Tax Compliance Among Small And Medium. Governement Information Qaurtely, 27(11), 87–93. Https://Doi.Org/10.14738/Abr.35.1495.Citations
Kurniawati, M., & Toly, A. A. (2014). Analisis Keadilan Pajak, Biaya Kepatuhan, Dan Tarif Pajak Terhadap Persepsi WP Mengenai Penggelapan Pajak Di Surabaya Barat. Tax & Accounting Review, 4(2), 1–12.
Lopes, C., & Martins, A. (2013). The Psychological Costs Of Tax Compliance: Some Evidence From Portugal. Journal Of Applied Business And …, 14(2), 53–61. Retrieved From Http://Www.Na-Businesspress.Com/Jabe/Lopes_Abstract.Html
Luh, N., Widia, P., & Sari, A. (2019). Pengaruh Love Of Money , Equity Sensitivity , Dan Machiavellian Pada Persepsi Etis Mahasiswa Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Udayana. E-Journal Akuntansi Fakultas Ekonomi Dan Bisnis, Universitas Udayana. 28, 1522–1549.
Mangoting, A. O. F. Dan Y. (2013). Pengaruh Kualitas Pelayanan Petugas Pajak, Sanksi Perpajakan Dan Biaya Kepatuhan Pajak Terhadap Kepatuhan WP Umkm. Tax & Accounting Review, 1, 18–27.
Mitayani, Saras Putri. (2019). Pengaruh Pemahaman Perpajakan, Love Of Money, Religiusitas, Norma Subjektif, Dan Kemungkinan Terdeteksi Kecurangan Terhadap Persepsi WP Mengenai Etika Penggelapan Pajak (Tax Evasion) ( Studi Kasus Pada WP Orang Pribadi Yang Terdaftar Di Kantor Pelayanan Pajak Pratama Surakarta ). Tesis. Universitas Muhammadiyah.
Mohdali, R. (2011). The Influence Of Religiosity On Taxpayers’ Compliance Attitudes: Empirical Evidence From A Mixed-Methods Study Raihana Mohdali 1. 1–32.
Pope, J., & Mohdali, R. (2010). The Role Of Religiosity In Tax Morale And Tax Compliance. Australian Tax Forum, 25(January 2010), 369–400.
Pratama, A. (2017). Machiavellianism, Perception On Tax Administration, Religiosity And Love Of Money Towards Tax Compliance: Exploratory Survey On Individual Taxpayers In Bandung City, Indonesia. International Journal Of Economics And Business Research. Https://Doi.Org/10.1504/Ijebr.2017.087521
Prof. Dr. Mardiasmo, Mba., A. (2016). Perpajakan Edisi Terbaru 2016. In Penerbit Andi.
Putu, L., & Cahyani, G. (2019). E-Jurnal Akuntansi Universitas Udayana Pengaruh Tarif Pajak , Pemahaman Perpajakan , Dan Sanksi Perpajakan Fakultas Ekonomi Dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Pendahuluan Pajak Merupakan Salah Satu Target Utama Pemerintah Yang Dijad. E-Jurnal Akuntansi Universitas Udayana, 26, 1885–1911.
Rosianti, C., & Mangoting, Y. (2014). Pengaruh Money Ethics Terhadap Tax Evasion Dengan Intrinsic Dan Extrinsic Religiosity Sebagai Variabel Moderating. Petra Christian University Tax And Accounting Review, 4(1), 1–11.
Salim, I. (2018). The Influence Of Perception Of Tax System And Love Of Money Toward Tax Compliance On Individual Taxpayer In Kpp Pratama Tanah Abang Jakarta. Tesis. President University
Salsabila, najla ulfah. (2018). Pengaruh religiusitas, nasionalisme, kepercayaan pada otoritas, dan tax amnesty terhadap kepatuhan WP orang pribadi. Skripsi.Yogyakarta:FE Universitas Islam Indonesia. Retrieved from https://dspace.uii.ac.id/bitstream/handle/123456789/7167/Skripsi Najla Ulfah Salsabila 14312175.pdf?sequence=1
Tang, T. L. P., & Liu, H. (2012). Love of Money and Unethical Behavior Intention: Does an Authentic Supervisor’s Personal Integrity and Character (ASPIRE) Make a Difference? Journal of Business Ethics. https://doi.org/10.1007/s10551-011-1040-5
Wijaya, T. A. (2016). Analisis Pengaruh Paham Machiavellianisme dan Aspek Love of Money terhadap Persepsi Etis Mahasiswa Akuntansi Tingkat Akhir di Kota Semarang. UDINUS, Fik, 1(1), 1–2. https://doi.org/10.1021/jf901375e
Worthington, E. L., Wade, N. G., Hight, T. L., Ripley, J. S., McCullough, M. E., Berry, J. W., … O’Connor, L. (2003). The Religious Commitment Inventory-10: Development, refinement, and validation of a brief scale for research and counseling. Journal of Counseling Psychology. https://doi.org/10.1037/0022-0167.50.1.84
Published
2020-05-25
How to Cite
ARTHARINI, Ni Kadek Rahayu; NOVIARI, Naniek.
Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 5, p. 1344-1355, may 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/55403>. Date accessed: 04 dec. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i05.p20.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
