Self Assessment System, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan pada Persepsi Tax Evasion
Abstract
Tax evasion is a phenomenon that occurs in Indonesia. The perception of tax evasion views that the tax money paid is not used properly. The aim of this study is to empirically examine the effect of the self-assessment system, discrimination, and the possibility of detecting fraud on the perception of tax evasion. The research was conducted at KPP Pratama West Denpasar. Purposive sampling technique was used in this study and a sample of 100 individual taxpayers (WPOP) was found. Data analysis in this research used multiple linear regression analysis techniques. The results showed that the self-assessment system and the possibility of detecting fraud had a negative effect on perceptions of tax evasion, while discrimination had a positive effect on perceptions of tax evasion. The implication of this research is to provide support for the theory of planned behavior and attribution theory related to the factors that influence the perception of taxpayers in tax evasion.
Keywords: Self Assessment System; Discrimination; Possibility Of Detecting Fraud; Perceptions In Tax Evasion
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References
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Damayanti; D.; Nasir; A.; & Paulus; S. (2017). Pengaruh Keadilan; Self Assessment System; Diskriminasi; dan Kemungkinan Terdeteksinya Kecurangan Terhadap Persepsi Wajib Pajak dalam Tindakan Penggelapan Pajak (Studi Empiris pada Wajib Pajak Badan yang Terdaftar di KPP Pratama Tampan Pekanbaru). JOM Fekon; 4(1); 426–440. https://jom.unri.ac.id/index.php/JOMFEKON/article/view/12289/11934
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Mehrara; M.; & Farahani; Y. G. (2016). The study of the effects of tax evasion and tax revenues on economic stabilities in oecd countries. World Scientific News; 33; 43–55.
Nickerson; I.; Pleshko; L.; & McGee; R. W. (2009). Presenting the dimensionality of an ethics scale pertaining to tax evasion. Journal of Legal; Ethical and Regulatory Issues; 12(1); 1–14.
Noviyanti; & Ferdous; S. M. A. (2020). The Effect of Tax Sanctions ; Self-Assessment System ; E-Commerce ; and AEoI toward Tax Avoidance of Online Business in Indonesia. Psychology and Education Journal; 57; 2000–2008.
Owusu; G. M. Y.; Bekoe; R. A.; Anokye; F. K.; & Anyetei; L. (2020). What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana. International Journal of Public Administration; 43(13); 1143–1155. https://doi.org/10.1080/01900692.2019.1665686
Paramita; A. . M. P.; & Budiasih; I. G. A. N. (2016). Pengaruh Sistem Perpajakan; Keadilan; dan Teknologi Perpajakan Pada Persepsi Wajib Pajak Mengenai Penggelapan Pajak. Jurnal Akuntansi; 17(2); 1030–1056.
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Reskino; Rini; R.; & Novitasari; D. (2014). Persepsi Mahasiswa Akuntansi Mengenai Penggelapan Pajak. InFestasi; 10(1); 49–63.
Robbins; S. P.; & Judge; T. (2015). Essentials of organizational behavior (Fifteenth). Pearson Education.
Sa’diyah; I. (2016). Pengaruh Keadilan; Sistem Perpajakan; Diskriminasi; dan Kemungkinan Terdeteksi Kecurangan Terhadap Presepsi Wajib Pajak Mengenai Perilaku Etika Penggelapan Pajak (Tax Evasion). Universitas Muhammadiyah Gresik.
Sari; T. maya. (2015). Pengaruh keadilan; self assessment system; diskriminasi; pemahaman perpajakan; pelayanan aparat pajak ; dan kemungkinan terdeteksi kecurangan terhadap tindakan tax evasion (Studi kasus pada KPP Pratama Semarang Candisari). Doctoral dissertation Universitas Negeri Semarang.
Sariani; P.; Wahyudi; M. A.; & Sulindawati; N. L. G. E. (2016). Pengaruh Keadilan; Sistem Perpajakan; Diskriminasi; dan Biaya Kepatuhan terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion) Pada KPP Pratama Singaraja. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi S1); 6(3); 1–11.
Seralurin; Y. C.; & Ermawati; Y. (2019). Influence of self-assessment system; taxation understanding; and discrimination toward ethics of tax evasion. International Research Journal of Management; IT and Social Sciences; 6(5); 267–278. https://doi.org/10.21744/irjmis.v6n5.745
Sugiyono; D. (2018). Metode penelitian kuatintatif; kualitatif dan R & D/Sugiyono. Bandung: Alfabeta; 15(2010).
Suminarsasi; W.; & Supriyadi. (2011). Pengaruh Keadilan; Sistem Perpajakan; dan Diskriminasi Terhadap Persepsi Wajib Pajak mengenai Etika Penggelapan Pajak (Tax Evasion). Simposium Nasional Akuntansi XV Universitas Gajah Mada Yogyakarta.
Winarsih; E. (2018). Pengaruh Sistem Perpajakan; Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak. Jurnal Ilmiah Mahasiswa Akuntansi; 1(1); 55–69.
Ariyanto; D. (2020). Influence of justice; culture and love of money towards ethical perception on tax evasion with gender as moderating variable. Journal of Money Laundering Control; 23(1); 245–266. https://doi.org/10.1108/JMLC-06-2019-0047
Asrinanda; Y. D. (2018). The Effect of Tax Knowledge; Self Assessment System; and Tax Awareness on Taxpayer Compliance. International Journal of Academic Research in Business and Social Sciences; 8(10); 539–550. https://doi.org/10.6007/ijarbss/v8-i10/4762
Bø; E. E.; Lambert; P. J.; & Thoresen; T. O. (2012). Horizontal inequity under a dual income tax system: Principles and measurement. International Tax and Public Finance; 19(5); 625–640. https://doi.org/10.1007/s10797-011-9198-4
Chan; P. Y.; Moorthy; K.; & Soon; W. C. K. (2017). Taxpayers’ perceptions on tax evasion behaviour: An empirical study in Malaysia. International Journal of Law and Management; 59(3); 413–429.
Damayanti; D.; Nasir; A.; & Paulus; S. (2017). Pengaruh Keadilan; Self Assessment System; Diskriminasi; dan Kemungkinan Terdeteksinya Kecurangan Terhadap Persepsi Wajib Pajak dalam Tindakan Penggelapan Pajak (Studi Empiris pada Wajib Pajak Badan yang Terdaftar di KPP Pratama Tampan Pekanbaru). JOM Fekon; 4(1); 426–440. https://jom.unri.ac.id/index.php/JOMFEKON/article/view/12289/11934
Dewanta; M. A.; & Machmuddah; Z. (2019). Gender; Religiosity; Love of Money; and Ethical Perception of Tax Evasion. Jurnal Dinamika Akuntansi Dan Bisnis; 6(1); 71–84. https://doi.org/10.24815/jdab.v6i1.10990
Dewi; N. K. T. J.; & Merkusiwati; N. (2017). Faktor-faktor yang memengaruhi persepsi wajib pajak mengenai etika atas penggelapan pajak (tax evasion). E-Jurnal Akuntansi Universitas Udayana; 18(3); 2534–2564.
Faradiza; S. A. (2018). Persepsi Keadilan; Sistem Perpajakan dan Diskriminasi Terhadap Etika Penggelapan Pajak. Akuntabilitas; 11(1). https://doi.org/10.15408/akt.v11i1.8820
Friskianti; Y.; & Handayani; B. D. (2014). Pengaruh self assessment system; keadilan; teknologi perpajakan; dan ketidakpercayaan kepada pihak fiskus terhadap tindakan tax evasion. Accounting Analysis Journal; 3(4).
Ghozali; I. (2018). Aplikasi Analisis Multivariate Dengan Progran IBM SPSS Edisi 9. Undip. Abadi Tejokusumo.
Indriyani; M.; Nurlaela; S.; & Wahyuningsih; E. M. (2016). Pengaruh Keadilan; Sistem Perpajakan; Diskriminasi dan Kemungkinan Terdeteksinya Kecurangan Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Perilaku Tax Evasion. Prosiding Seminar Nasional IENACO; 818–825.
Kaulu; B. (2021). Determinants of Tax Evasion Intention using the Theory of Planned Behavior and the Mediation role of Taxpayer Egoism. Fudan Journal of the Humanities and Social Sciences; 0123456789. https://doi.org/10.1007/s40647-021-00332-8
Korndörfer; M.; Krumpal; I.; & Schmukle; S. C. (2014). Measuring and explaining tax evasion: Improving self-reports using the crosswise model. Journal of Economic Psychology; 45; 18–32. https://doi.org/10.1016/j.joep.2014.08.001
Mansor; M.; & Gurama; Z. (2016). International Journal of Economics and Financial Issues The Determinants of Tax Evasion in Gombe State Nigeria. International Journal of Economics and Financial Issues; 6(S7); 11–13.
Mardiasmo. (2018). Perpajakan Edisi Terbaru 2018. Penerbit Andi.
McGee; R.; Aljaaidi; K. S.; & Musaibah; A. S. (2012). The Ethics of Tax Evasion: A Survey of Administrative Sciences’Students in Yemen. International Journal of Business and Management; 7(16); 1–12. https://doi.org/10.5539/ijbm.v7n16p1
Mehrara; M.; & Farahani; Y. G. (2016). The study of the effects of tax evasion and tax revenues on economic stabilities in oecd countries. World Scientific News; 33; 43–55.
Nickerson; I.; Pleshko; L.; & McGee; R. W. (2009). Presenting the dimensionality of an ethics scale pertaining to tax evasion. Journal of Legal; Ethical and Regulatory Issues; 12(1); 1–14.
Noviyanti; & Ferdous; S. M. A. (2020). The Effect of Tax Sanctions ; Self-Assessment System ; E-Commerce ; and AEoI toward Tax Avoidance of Online Business in Indonesia. Psychology and Education Journal; 57; 2000–2008.
Owusu; G. M. Y.; Bekoe; R. A.; Anokye; F. K.; & Anyetei; L. (2020). What Factors Influence the Intentions of Individuals to Engage in Tax Evasion? Evidence from Ghana. International Journal of Public Administration; 43(13); 1143–1155. https://doi.org/10.1080/01900692.2019.1665686
Paramita; A. . M. P.; & Budiasih; I. G. A. N. (2016). Pengaruh Sistem Perpajakan; Keadilan; dan Teknologi Perpajakan Pada Persepsi Wajib Pajak Mengenai Penggelapan Pajak. Jurnal Akuntansi; 17(2); 1030–1056.
Ramli; I.; Arifin; A. Z.; & Yanuar. (2020). Taxation System; Tax Sanctions; Justice; Discrimination; and Probability of Cheat Detect Impact on Taxpayer Perception Regarding Tax Evasion Ethics (Study at Primary KPP in Yogyakarta). 439(Ticash 2019); 528–533. https://doi.org/10.2991/assehr.k.200515.089
Reskino; Rini; R.; & Novitasari; D. (2014). Persepsi Mahasiswa Akuntansi Mengenai Penggelapan Pajak. InFestasi; 10(1); 49–63.
Robbins; S. P.; & Judge; T. (2015). Essentials of organizational behavior (Fifteenth). Pearson Education.
Sa’diyah; I. (2016). Pengaruh Keadilan; Sistem Perpajakan; Diskriminasi; dan Kemungkinan Terdeteksi Kecurangan Terhadap Presepsi Wajib Pajak Mengenai Perilaku Etika Penggelapan Pajak (Tax Evasion). Universitas Muhammadiyah Gresik.
Sari; T. maya. (2015). Pengaruh keadilan; self assessment system; diskriminasi; pemahaman perpajakan; pelayanan aparat pajak ; dan kemungkinan terdeteksi kecurangan terhadap tindakan tax evasion (Studi kasus pada KPP Pratama Semarang Candisari). Doctoral dissertation Universitas Negeri Semarang.
Sariani; P.; Wahyudi; M. A.; & Sulindawati; N. L. G. E. (2016). Pengaruh Keadilan; Sistem Perpajakan; Diskriminasi; dan Biaya Kepatuhan terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion) Pada KPP Pratama Singaraja. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi S1); 6(3); 1–11.
Seralurin; Y. C.; & Ermawati; Y. (2019). Influence of self-assessment system; taxation understanding; and discrimination toward ethics of tax evasion. International Research Journal of Management; IT and Social Sciences; 6(5); 267–278. https://doi.org/10.21744/irjmis.v6n5.745
Sugiyono; D. (2018). Metode penelitian kuatintatif; kualitatif dan R & D/Sugiyono. Bandung: Alfabeta; 15(2010).
Suminarsasi; W.; & Supriyadi. (2011). Pengaruh Keadilan; Sistem Perpajakan; dan Diskriminasi Terhadap Persepsi Wajib Pajak mengenai Etika Penggelapan Pajak (Tax Evasion). Simposium Nasional Akuntansi XV Universitas Gajah Mada Yogyakarta.
Winarsih; E. (2018). Pengaruh Sistem Perpajakan; Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak. Jurnal Ilmiah Mahasiswa Akuntansi; 1(1); 55–69.
Published
2023-04-30
How to Cite
KUMALA DEWI, Ni Made Ratih; SARI, Maria Mediatrix Ratna.
Self Assessment System, Diskriminasi, dan Kemungkinan Terdeteksinya Kecurangan pada Persepsi Tax Evasion.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 4, p. 955-967, apr. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/84103>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i04.p06.
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