Persepsi Wajib Pajak Mengenai Penggelapan Pajak, Keadilan Sistem Perpajakan Dan Tax Amnesty Pada Kepatuhan Perpajakan
Abstract
Taxes are the main source of state revenue. Individual taxpayers (WP) have a low contribution to tax revenue in Bali Province. Taxpayer data at the North Badung Pratama Tax Service Office (KPP) explains that there is a delay in submitting the annual SPT, although every year it has begun to decrease. This condition indicates a non-compliant attitude of the WP. This study aims to analyze the effect of perceptions of tax evasion, tax justice, Tax Amnesty on tax compliance. The sample in the study was determined by simple random sampling technique. The number of research samples is 100 taxpayers. PLS SEM analysis. The results showed that the higher the perception of tax evasion, the greater the tax non-compliance. The perception of fairness of the taxation system has no effect on tax compliance. The more taxpayers carry out Tax Amnesty, the smaller the initial level of compliance with the tax system.
Keywords : Tax evasion; Fairness of the Taxation System; Tax Amnesty; Tax Compliance.
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References
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Andarini, P. (2010). Dampak dimensi keadilan pajak terhadap tingkat kepatuhan wajib pajak badan. Skripsi (Semarang: UniversitasDiponegoro), 1–97.
Balipost. (2019, March). Cuma Segini, Persentase Kontribusi WP OP di Bali.
Basri, Yesi M. Surya, Raja. Fitriasari, Resy. Novriyan, Rahmat. Tania, T. S. (2014). Studi ketidakpatuhan pajak : faktor yang mempengaruhinya (kasus pada wajib pajak orang pribadi yang terdaftar di kpp pratama tampan pekanbaru). Http://Repository.Unri.Ac.Id/Xmlui/Handle/123456789/6491.
Berutu, D. A., & Harto, P. (2013). Persepsi Keadilan Pajak Terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi (Wpop). Diponegoro Journal of Accounting, 0(0), 265–274.
Cahyonowati, N. (2011). Model Moral Dan Kepatuhan Perpajakan. JAAI, 15(2), 161–177.
Chau, G., & Leung, P. (2009). A critical review of Fischer tax compliance model : A research synthesis. Journal of Accounting and Taxation, 1(2), 034–040,
Chin, W. W., & Todd, P. A. (1995). On the use, usefulness, and ease of use of structural equation modeling in mis research: A note of caution. MIS Quarterly: Management Information Systems, 19(2), 237–246. https://doi.org/10,2307/249690
Dhanayanti, Meli; Suardana, A. (2017). Pengaruh Persepsi Wajib Pajak Mengenai Penggelapan Pajak Dan Keadilan Sistem Perpajakan Pada Kepatuhan Pajak. E-Jurnal Akuntansi, 20(2), 1504–1533. https://doi.org/10,24843/EJA.2017.v20,i02.p23
Doran, M. (2009). Scholarship @ georgetown law scholarship @ georgetown law 2009 tax penalties and tax compliance tax penalties and tax compliance article tax penalties and tax compliance. Harvard Journal on Legislation, 161, 111–161. https://scholarship.law.georgetown.edu/facpub/915http://ssrn.com/https://scholarship.law.georgetown.edu/facpub
Inasius, F., Darijanto, G., Gani, E., & Soepriyanto, G. (2020). Tax Compliance After the Implementation of Tax Amnesty in Indonesia. SAGE Open, 10(4). https://doi.org/10,1177/2158244020968793
Kartini, U. (2018). Pengaruh Tax Amnesty dan Sanksi Perpajakan terhadap Pepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Kabupeten Purworejo pada Tahun 2016. Universitas Negeri Yogyakarta.
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McGee, R. W., Ho, S. S. M., & Li, A. Y. S. (2006). A Comparative Study on Perceived Ethics of Tax Evasion: Hong
Kong vs. the United States. Word Business Ethics Forum, Hong Kong and Macau, 1–25. https://doi.org/10,2139/ssrn.930533
Otekunrin, A. O., Nwanji, T. I., Eluyela, D. F., Inegbedion, H., & Eleda, T. (2021). E-tax system effectiveness in reducing tax evasion in Nigeria. Problems and Perspectives in Management, 19(4), 175–185. https://doi.org/10,21511/ppm.19(4).2021.15
Picur, R. D., & Riahi-Belkaoui, A. (2006). The impact of bureaucracy, corruption and tax compliance. Review of Accounting and Finance, 5(2), 174–180, https://doi.org/10,1108/14757700610668985
Retyowati, F. D. (2016). Analisis Faktor-faktor yang Mempengaruhi Ketidakpatuhan Wajib Pajak yang Terdaftar di KPP Pratama Sukoharjo. In Skripsi.
Riyanto, Wujarso, Saprudin, R. D. N. (2020). Pengaruh Pengetahuan Perpajakan dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Jakarta. Jurnal STEI Ekonomi, 29(02), 44–56. http://eprints.kwikkiangie.ac.id/id/eprint/1036
Surahman, W., & Putra, U. Y. (2018). Faktor-Faktor Persepsi Wajib Pajak Terhadap Etika Penggelapan Pajak. Jurnal REKSA: Rekayasa Keuangan, Syariah Dan Audit, 5(1), 1. https://doi.org/10,12928/j.reksa.v5i1.140
Surono, S., & Hidayat, N. (2014). Faktor Penggelapan Pajak, Interaksi Fiskus dengan Wajib Pajak dan Kepatuhan Pajak di Kantor Pelayanan Pajak Pratama Bogor. Jurnal Riset Akuntansi & Perpajakan (JRAP), 1(02), 136–148. https://doi.org/10,35838/jrap.v1i02.72
Susmiantu., & Kusmuriyanto. (2014). Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Perpajakan Dan Keadilan Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Semarang. Accounting Analysis Journal, 3(3), 378–386. https://doi.org/10,15294/aaj.v3i3.4220
Suwikyo, Edi. 2019. Hingga Juli 2019, Kepatuhan Wajib Pajak Baru 67,2 Persen. Bisnis.com. https://ekonomi.bisnis.com/read/20190807/259/1133668/hingga-juli-2019-kepatuhan-wajib-pajak-baru-672-persen
Published
2021-11-05
How to Cite
MERKUSIWATI, Ni Ketut Lely Aryani; SUARYANA, I Gusti Ngurah Agung.
Persepsi Wajib Pajak Mengenai Penggelapan Pajak, Keadilan Sistem Perpajakan Dan Tax Amnesty Pada Kepatuhan Perpajakan.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 12, p. 3207-3220, nov. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/77913>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i12.p13.
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