Pengaruh Sosialisasi Terhadap Tax Amnesty Dengan Risiko Offshore Investment dan Kemudahan Prosedur Sebagai Pemoderasi
Abstract
This reaserch aims to obtain empirical evidence of the effect of taxation socialization on tax amnesty as well as moderation of ease of procedures and the risk of offshore investment on the effect of tax socialization on tax amnesty. This research was conducted on taxpayers registered at the North Badung Primary Tax Service Office with a convenience sampling method. The analysis technique used is binary logistic regression with moderating regression analysis (MRA). Based on the results of this study indicate that taxation socialization has a significant positive effect on tax amnesty which means the higher the taxation socialization, the higher the tax amnesty participation. The interaction between ease of procedure and taxation socialization has a significant positive effect, which means that ease of procedure is able to strengthen the relationship between taxation socialization and tax amnesty. The interaction of offshore investment risks has a positive but not significant effect on tax amnesty which means that offshore investment risks are not able to strengthen the relationship of tax socialization to tax amnesty.
Keywords: Tax Amnesty; Ease of Procedure; Offshore Investment Risk.
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References
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Subandi, H., & Fadhil, M. I. I. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Pajak Bendahara Desa Di Kota Batu. Berkala Akuntansi Dan Keuangan Indonesia, 3(1), 1. https://doi.org/10.20473/baki.v3i1.5402
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Ananda, P. R. D., Kumadji, S., & Husaini, A. (2015). Pengaruh Sosialisasi Perpajakan, Tarif Pajak, Dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak (Studi Kasus pada UMKM yang Terdaftar sebagai Wajib Pajak di Kantor Pelayanan Pajak Pratama Batu). Jurnal Perpajakan (JEJAK) |, 6(2), 1–9.
Andreas, & Savitri, E. (2015). The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables. Procedia - Social and Behavioral Sciences, 211(September), 163–169. https://doi.org/10.1016/j.sbspro.2015.11.024
Arena, S., & Zengin, A. N. (2016). Influence of Financial Literacy and Risk Perception on Choice of Investment. 12th International Strategic Management Conference, ISMC 2016.
Arianti, B. F. (2017). The Influence of Financial Literacy, Financial Behavior and Income on Investment Decision. European Research Studies Journal, 20(3A), 635–648.
Bailey, J. J., & Kinerson, C. (2005). Regret avoidance and risk tolerance. Journal of Financial Counseling and Planning, 16(1), 23–28.
Balipost. (2019, March 18). Cuma Segini, Persentase Kontribusi WP OP di Bali.
Bell, D. E. (1982). Regret in Decision Making Under Uncertainty. Operation Research, 30, 961–981.
Boyd, B. K., Haynes, K. T., & Hitt, M. A. (2012). Contingency Hypotheses in Strategic Management Research: Use, Disuse, or Misuse? Journal of Management, 38(1).
Burhan, & Pratiwi, H. (2015). Pengaruh Sosialisasi PErpajakan, Persepsi Wajib Pajak Tentang Sanksi Terhadap Kepatuhan Wajib Pajak ORang Pribadi ( Studi Empiris pada Wajib Pajak di Kabupaten Banjarnegara ). Skripsi FE Undip, 65.
Chai, J. X., & Fan, K. K. (2016). Mobile Inverted Constructivism: Education of interaction technology in social media. Eurasia Journal of Mathematics, Science and Technology Education, 12(5), 1425–1442. https://doi.org/10.12973/eurasia.2016.1522a
Chang, H.-H., & Chen, S. W. (2008). The impact of online store environment cues on purchase intention: Trust and perceived risk as a mediator. Online Information Review, 32(6)(818–841).
Devano, S., & Rahayu, S. (2006). Perpajakan: Konsep, Teori dan Isu. Jakarta: Prenada Media Grup.
Govindarajan, V. (1988). A Contingency Approach to Strategy Implementation at the Business-Unit Level: Integrating Administrative Mechanisms with Strategy. Academy of Management Journal, 31(4).
Herryanto, M., & Toly, A. A. (2013). Pengaruh kesadaran wajib pajak, kegiatan sosialisasi perpajakan, dan pemeriksaan pajak terhadap penerimaan pajak penghasilan di KPP Pratama Surabaya Sawahan. Tax and Accounting Review, 1(1), 125–133.
Hutasoit, G. (2017). Pengaruh Tax Amnesty Terhadap Kepatuhan Wajib Pajak Di Kota Palembang. Seminar Nasional Teknologi Informasi, Bisnis, Dan Desain 2017, 2(978-602-74634-1–7), 43–48.
Jamil, N. A. (2017). Efektivitas Penerapan Tax Amnesty di Indonesia. Academica: Journal of Multidisciplinary Studies, 1(1), 2579–9711.
Jannah, S. Z., & Basuki, R. (2016). Pengaruh Pengetahuan, Penghasilan, Manfaat Atas NPWP, Sanksi, dan Sosialisasi Terhadap Kepatuhan Pemilik UMKM dalam Memiliki NPWP (Studi Di KPP Pratama Surakarta). Doctoral Dissertation, IAIN Surakarta.
Junpath, S. V. (2013). Multiple tax amnesties and compliance in South Africa. Theses and Disertation Degree of Master of Technology: Taxation, Durban University of Technology.
Kahenman, D., & Miller, D. T. (1986). Norm theory: Comparing Reality to Its Alternatives. Psychological Review, 93, 136–153.
Kemenkeu.go.id. (2019). Mengenal Rasio Pajak Indonesia. Retrieved February 25, 2019, from kemenkeu.go.id website: https://www.kemenkeu.go.id/publikasi/berita/mengenal-rasio-pajak-indonesia/
Kontan.co.id. (2018, December 12). DDTC perkirakan penerimaan pajak tahun ini maksimal hanya 92,9% dari target. Kontan.Co.Id.
Kumalasari, K. I., Wardany, A. R., & Kumalsari, S. (2017). Menuju Berakhirnya Program Tax Amnesty. Jurnal Penelitian Trori Dan Terapan Akuntansi, 8(14), 002. https://doi.org/10.32550/teknodik.v8i14.532
Marakanon, L., & Panjakajornsak, V. (2017). Perceived quality, perceived risk and customer trust affecting customer loyalty of environmentally friendly electronics products. Kasetsart Journal of Social Sciences, 38(1), 24–30. https://doi.org/10.1016/j.kjss.2016.08.012
Marcori, F. (2018). Pengaruh Kesadaran Wajib Pajak, Pelayanan Fiskus, dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Usaha Kecil Menengah (Studi Empiris pada Kantor Pelayanan Penyuluhan dan Konsultasi Perpajakan Kota Sungai Penuh). Skripsi Fakultas Ekonomi Universitas Negeri Padang.
Nopiana, P. R., & Natalia, E. Y. (2018). Analisis Sosialisasi Pajak Dan Pemanfaatan Teknologi Informasi Terhadap Kepatuhan Pelaporan Spt Wajib Pajak Di Kepulauan Riau. Jurnal Benefita, 3(2), 277. https://doi.org/10.22216/jbe.v3i2.3498
Pinatik, S., & Rais, M. M. (2015). Pengaruh Manfaat Dan Kemudahan E-Spt Terhadap Pelaporan E-Spt Oleh Wajib Pajak Pribadi Pada Kpp Pratama Bitung. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 3(1), 542–552.
Putra, A. H. P. K., Nasir, M., & Buana, A. P. (2018). Mengungkap Keberhasilan Tax Amnesty : Studi Kasus pada KPP Pajak Pratama Makassar Utara. Jurnal Akuntansi Dan Pajak, 19(1), 60. https://doi.org/10.29040/jap.v19i1.207
Rahayu, N. (2016). Pengaruh Tax Amnesty Dan Sanksi Pajak Terhadap Kepatuhan Pajak. Equilibrium, 4(2), 15–30.
Samadiartha, K. I., & Sri Darma, G. (2017). Dampak Sistem E-Filing, Pengetahuan Perpajakan, Sosialisasi Perpajakan, Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak. Jurnal Manajemen Dan Bisnis, 14(1).
Schoonhoven, C. B. (1991). Problems with Contingency Theory: Testing Assumptions Hidden within the Language of Contingency “Theory.” Administrative Science Quarterly, 26(3).
Subandi, H., & Fadhil, M. I. I. (2018). Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Pajak Bendahara Desa Di Kota Batu. Berkala Akuntansi Dan Keuangan Indonesia, 3(1), 1. https://doi.org/10.20473/baki.v3i1.5402
Sudrajat, A., & Ompusunggu, A. P. (2015). Pemanfaatan teknologi Informasi , Sosialisasi Pajak , Pengetahuan Perpajakan , dan Kepatuhan Pajak. Jurnal Riset Akuntansi Dan Perpajakan JRAP Universitas Pancasila, 2(2), 193–202.Tempo.co. (2017). Beberapa Penyebab Target Tax Amnesty Tak Tercapai. Bisnis.Tempo.Co.
Thai, M. (2015). Contingency Perspective. Wiley Encyclopedia of Management, (November 2014), 1–5. https://doi.org/10.1002/9781118785317.weom060036
Torgler, B., & A.García-Valiñas, M. (2007). The determinants of individuals’ attitudes towards preventing environmental damage. Ecological Economics, 63(2–3).
Wardani, K. D., & Wati, E. (2018). Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Pengetahuan Perpajakan sebagai Variabel Intervening (Studi Pada Wajib Pajak Orang Pribadi di KPP Pratama Kebumen). Jurnal Nominal, VII(1).
Winerungan, L. . (2013). Pengaruh Pemanfaatan Aplikasi E-SPT Masa PPN Terhadap Tingkat Kepatuhan Wajib Pajak (Studi Pada Kantor Pelayanan Pajak (KPP) Pratama Surabaya Genteng). Jurnal E-Perpajakan, Volume 1(No. 1), 960–970. https://doi.org/ISSN 2303-1174
Wirawan, I. B. N. A. P., & Noviari, N. (2017). Pengaruh Penerapan Kebijakan Tax Amnesty dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Fakultas Ekonomi dan Bisnis Universitas Udayana ( Unud ), Bali , Indonesia Fakultas Ekonomi dan Bisnis Unive. E-Jurnal Akuntansi Universitas Udayana, 21(3), 2165–2194. https://doi.org/https://doi.org/10.24843/EJA.2017.v21.i03.p17
Published
2020-02-17
How to Cite
NANDA, A.A. Istri Syania Vihira; NOVIARI, Naniek.
Pengaruh Sosialisasi Terhadap Tax Amnesty Dengan Risiko Offshore Investment dan Kemudahan Prosedur Sebagai Pemoderasi.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 2, p. 277 - 292, feb. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/54362>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i02.p01.
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