Mampukah Moralitas Memoderasi Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor?
Abstract
The study aims to determine the effect of morality in moderating tax awareness, tax literacy, and money ethics on motor vehicle tax compliance at the SAMSAT Special Region of Yogyakarta. The variables used in this study are tax awareness, tax literacy, money ethics, and morality which in this case are the moderating variables. The selection of the research sample used a purposive sampling method and 75 respondents were obtained. The analysis tool used multiple linear regression and Moderated Regression Analysis (MRA). The results of data analysis show that tax awareness and tax literacy have a positive effect on tax compliance. Meanwhile, money ethics has no influence on tax compliance. In addition, it was found that morality is able to moderate taxpayer awareness in a negative direction. However, morality is not able to moderate tax literacy and money ethics towards compliance in paying motor vehicle taxes.
Keywords: Tax Compliance; Tax Awareness; Tax Literacy; Money Ethic; Morality.
Downloads
Download data is not yet available.
References
Adhiambo, O. J. (2019). Factors Affecting Tax Compliance Among Small Scale Traders in Nakuru Town, Kenya. 65. https://ir-library.ku.ac.ke/bitstream/handle/123456789/19769/Factors Affecting Tax Compliance
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/https://doi.org/10.1016/0749-5978(91)90020-T
Al-Rahamneh, N. M., & Bidin, Z. Bin. (2022). The Moderating Role of Moral Obligation on the Relationship between Non -Economic Factors and Tax Evasion among SMEs: A Conceptual Framework. Universal Journal of Accounting and Finance, 10(2), 425–432. https://doi.org/10.13189/ujaf.2022.100206
Angraini, D., & Khairani, S. (2018). Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor (Studi Kasus pada WPOP Kendaraan Bermotor di Kota Palembang). Jurnal Jurusan Akuntansi STIE Multi Data Palembang, 1–14.
Ariyanto, D., Andayani, G. A. P. W., & Putri, I. G. A. M. A. 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
Bornman, M., & Wassermann, M. (2018). Tax Literacy in The Digital Economy M Com (Taxation) CA(SA). EJournal of Tax Research, xx, 1–17.
Budiarto, D. S., Yennisa, Y., & Widyaningrum, R. (2018). Does Religiosity Improve Tax Compliance? An empirical research based from gender. Jurnal Dinamika Akuntansi, 10(1), 82–90. https://doi.org/10.15294/jda.v10i1.12997
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
Dataku DIY (2022). Pajak Daerah. http://bappeda.jogjaprov.go.id/dataku/data_dasar/index/34-ringkasan-apbd
Dwi, Y., Paramita, D. P., & Prananditya, A. (2018). Pengaruh Pemahaman Peraturan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Resiko Sebagai Variabel Moderating. Journal of Accounting.
Farandy, M. R. (2018). Pengaruh Sanksi Administrasi, Kesadaran Wajib Pajak, Tingkat Pendapatan dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Journal of Chemical Information and Modeling, 53(9), 1–119.
Farikha, N. A. (2021). Pengaruh Literasi Perpajakan Terhadap Pembayaran Pajak Bumi dan Bangunan (PBB) di Kelurahan Kalingangsa Kecamatan Margadana Kota Tegal.
Fauziati, P., Minovia, A. F., Muslim, R. Y., & Nasrah, R. (2016). The Impact of Tax Knowledge on Tax Compliance Case Study in Kota Padang, Indonesia Akademia Baru. Journal of Advanced Research in Business and Management Studies ISSN, 2(1), 22–30. www.kemenkopmk.go.id
Hair Jr, J. F., Anderson, R. E. T., R.L.., & Black, W. C. (1995). Multivariate Data Anlysis with Reading. New Jersey. Englewood Cliffs: Plentice-Hall.
Kemp, S. E., Hort, J., & Hollowood, T. (2018). Descriptive analysis in sensory evaluation.
Keraf, A. S. (1993). Etika Bisnis: Membangun Citra Bisnis sebagai Profesi Luhur.
Musfira. (2021). Analisis Literasi Pajak terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan (PBB) di Mannanti Kecamatan Tellu Limpoe Kabupaten Sinjai. In Angewandte Chemie International Edition, 6(11), 951–952.
Nugroho, A., Andini, R., & Kharis. (2016). Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Perpajakan Wajib Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Penghasilan (Studi Kasus pada KPP Semarang Candi). 2(2).
Oentoro, R. D. S. (2016). Pengaruh Money Ethics Terhadap Kecurangan Pajak Dengan Moralitas Sebagai Variabel Moderasi. Jurnal Universitas Bengkulu.
Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. IBusiness, 08(01), 1–9. https://doi.org/10.4236/ib.2016.81001
Parwati, N. M. S., Muslimin, Adam, R., Totanan, C., Yamin, N. Y., & Din, M. (2021). The Effect of Tax Morale on Tax Evasion in The Perspective of Tri Hita Karana and Tax Framing. Accounting, 7(6), 1499–1506. https://doi.org/10.5267/j.ac.2021.3.014
Pratama, P. A. S., Musmini, L. S., & Wahyuni, M. A. (2020). Pengaruh Money Ethics, Etika Wajib Pajak, Religiusitas Instrinsik dan Ekstrinsik dan Tax Morale Terhadap Persepsi Wajib Pajak Mengenai Tax Evasion (Studi Empiris pada Kantor Pelayanan Pajak Pratama Kota Singaraja). JIMAT Universitas Pendidikan Ganesha, 11(1), hlm: 44-55, ISSN: 2614-1930.
Razak, A. H. (2019). Jumlah Kendaraan di Jogja Terus Bertambah, Rekayasa Lalu Lintas Jadi Solusi. Harianjogja.Com.
Robbins, B., & Kiser, E. (2020). State Coercion, Moral Attitudes, and Tax Compliance: Evidence from a National Factorial Survey Experiment of Income Tax Evasion. Social Science Research, 91(July), 102448. https://doi.org/10.1016/j.ssresearch.2020.102448
Rorong, E. N., Kalangi, L., & Runtu, T. (2017). Pengaruh Kebijakan Tax Amnesty, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Manado. Going Concern : Jurnal Riset Akuntansi, 12(2), 175–187. https://doi.org/10.32400/gc.12.2.17480.2017
Rustiyaningsih, S. (2017). Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak. Widya Warta, 01(01), 114–128.
Sari, M. (2019). Pengaruh Money Ethics dan Keadilan Pajak Terhadap Tax Evasion. In FEB UIN Syarif Hidayatullah.
Susyanti, J., & Anwar, S. A. (2020). Efek Sikap Wajib Pajak, Kesadaran Wajib Pajak, Pengetahuan Perpajakan terhadap Kepatuhan Pajak di Masa Covid-19. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship. https://doi.org/10.30588/jmp.v3i1.84
Taing, H. B., & Chang, Y. (2021). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
Tambun, S., & Witriyanto, E. (2016). Pengaruh Tingkat Pemahaman Perpajkaan Terhadap Kepatuhan Wajib Pajak. 1(2), 86–94.
Tang, T. L.-P., & Chiu, R. K. (2003). Income, Money Ethic, Pay Satisfaction, Commitment, and Unethical Behavior: Is the Love of Money the Root of Evil for Hong Kong Employees? Journal of Business Ethics, 46(1), 13–30. https://doi.org/10.1023/A:1024731611490
Torgler, B. (2003). Tax Morale: Theory and Empirical Analysis of Tax Compliance. PhD Thesis, 1–668.
Wardani, D. K., & Asis, M. R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Program SAMSAT CORNER Terhadap Kepatuhan. Akuntansi Dewantara, 1(2), 106–116.
Wardani, D. K., & Rumiyatun, R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Akuntansi, 5(1), 15. https://doi.org/10.24964/ja.v5i1.253
Widodo, Y. T. (2011). Analisis Pengaruh Sikap Atas Peningkatan Kualitas Pelayanan Perpajakan Terhadap Niat Berperilaku Patuh Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Sidoarjo Utara.
Yuliati, N. N., & Fauzi, A. K. (2020). Literasi Pajak, Kualitas Pelayanan, Sanksi Perpajakan Dan Kepatuhan Wajib Pajak Umkm. Akutansi Bisnis & Manajemen ( ABM ), 27(2). https://doi.org/10.35606/jabm.v27i2.668
Yunia, N. N. S., Kusuma, I. N., & Sudiartana, I. M. (2021). Pengaruh Pemahaman Peraturan Pajak, Kualitas Pelayanan Fiskus, Sanksi Pajak, Kesadaran Wajib Pajak dan Penurunana Tarif Pajak UMKM PP No. 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi. Jurnal Kharisma, 3(1), 106–116.
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/https://doi.org/10.1016/0749-5978(91)90020-T
Al-Rahamneh, N. M., & Bidin, Z. Bin. (2022). The Moderating Role of Moral Obligation on the Relationship between Non -Economic Factors and Tax Evasion among SMEs: A Conceptual Framework. Universal Journal of Accounting and Finance, 10(2), 425–432. https://doi.org/10.13189/ujaf.2022.100206
Angraini, D., & Khairani, S. (2018). Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor (Studi Kasus pada WPOP Kendaraan Bermotor di Kota Palembang). Jurnal Jurusan Akuntansi STIE Multi Data Palembang, 1–14.
Ariyanto, D., Andayani, G. A. P. W., & Putri, I. G. A. M. A. 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
Bornman, M., & Wassermann, M. (2018). Tax Literacy in The Digital Economy M Com (Taxation) CA(SA). EJournal of Tax Research, xx, 1–17.
Budiarto, D. S., Yennisa, Y., & Widyaningrum, R. (2018). Does Religiosity Improve Tax Compliance? An empirical research based from gender. Jurnal Dinamika Akuntansi, 10(1), 82–90. https://doi.org/10.15294/jda.v10i1.12997
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
Dataku DIY (2022). Pajak Daerah. http://bappeda.jogjaprov.go.id/dataku/data_dasar/index/34-ringkasan-apbd
Dwi, Y., Paramita, D. P., & Prananditya, A. (2018). Pengaruh Pemahaman Peraturan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Resiko Sebagai Variabel Moderating. Journal of Accounting.
Farandy, M. R. (2018). Pengaruh Sanksi Administrasi, Kesadaran Wajib Pajak, Tingkat Pendapatan dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Journal of Chemical Information and Modeling, 53(9), 1–119.
Farikha, N. A. (2021). Pengaruh Literasi Perpajakan Terhadap Pembayaran Pajak Bumi dan Bangunan (PBB) di Kelurahan Kalingangsa Kecamatan Margadana Kota Tegal.
Fauziati, P., Minovia, A. F., Muslim, R. Y., & Nasrah, R. (2016). The Impact of Tax Knowledge on Tax Compliance Case Study in Kota Padang, Indonesia Akademia Baru. Journal of Advanced Research in Business and Management Studies ISSN, 2(1), 22–30. www.kemenkopmk.go.id
Hair Jr, J. F., Anderson, R. E. T., R.L.., & Black, W. C. (1995). Multivariate Data Anlysis with Reading. New Jersey. Englewood Cliffs: Plentice-Hall.
Kemp, S. E., Hort, J., & Hollowood, T. (2018). Descriptive analysis in sensory evaluation.
Keraf, A. S. (1993). Etika Bisnis: Membangun Citra Bisnis sebagai Profesi Luhur.
Musfira. (2021). Analisis Literasi Pajak terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan (PBB) di Mannanti Kecamatan Tellu Limpoe Kabupaten Sinjai. In Angewandte Chemie International Edition, 6(11), 951–952.
Nugroho, A., Andini, R., & Kharis. (2016). Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Perpajakan Wajib Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Penghasilan (Studi Kasus pada KPP Semarang Candi). 2(2).
Oentoro, R. D. S. (2016). Pengaruh Money Ethics Terhadap Kecurangan Pajak Dengan Moralitas Sebagai Variabel Moderasi. Jurnal Universitas Bengkulu.
Oladipupo, A. O., & Obazee, U. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria. IBusiness, 08(01), 1–9. https://doi.org/10.4236/ib.2016.81001
Parwati, N. M. S., Muslimin, Adam, R., Totanan, C., Yamin, N. Y., & Din, M. (2021). The Effect of Tax Morale on Tax Evasion in The Perspective of Tri Hita Karana and Tax Framing. Accounting, 7(6), 1499–1506. https://doi.org/10.5267/j.ac.2021.3.014
Pratama, P. A. S., Musmini, L. S., & Wahyuni, M. A. (2020). Pengaruh Money Ethics, Etika Wajib Pajak, Religiusitas Instrinsik dan Ekstrinsik dan Tax Morale Terhadap Persepsi Wajib Pajak Mengenai Tax Evasion (Studi Empiris pada Kantor Pelayanan Pajak Pratama Kota Singaraja). JIMAT Universitas Pendidikan Ganesha, 11(1), hlm: 44-55, ISSN: 2614-1930.
Razak, A. H. (2019). Jumlah Kendaraan di Jogja Terus Bertambah, Rekayasa Lalu Lintas Jadi Solusi. Harianjogja.Com.
Robbins, B., & Kiser, E. (2020). State Coercion, Moral Attitudes, and Tax Compliance: Evidence from a National Factorial Survey Experiment of Income Tax Evasion. Social Science Research, 91(July), 102448. https://doi.org/10.1016/j.ssresearch.2020.102448
Rorong, E. N., Kalangi, L., & Runtu, T. (2017). Pengaruh Kebijakan Tax Amnesty, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Kpp Pratama Manado. Going Concern : Jurnal Riset Akuntansi, 12(2), 175–187. https://doi.org/10.32400/gc.12.2.17480.2017
Rustiyaningsih, S. (2017). Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak. Widya Warta, 01(01), 114–128.
Sari, M. (2019). Pengaruh Money Ethics dan Keadilan Pajak Terhadap Tax Evasion. In FEB UIN Syarif Hidayatullah.
Susyanti, J., & Anwar, S. A. (2020). Efek Sikap Wajib Pajak, Kesadaran Wajib Pajak, Pengetahuan Perpajakan terhadap Kepatuhan Pajak di Masa Covid-19. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship. https://doi.org/10.30588/jmp.v3i1.84
Taing, H. B., & Chang, Y. (2021). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
Tambun, S., & Witriyanto, E. (2016). Pengaruh Tingkat Pemahaman Perpajkaan Terhadap Kepatuhan Wajib Pajak. 1(2), 86–94.
Tang, T. L.-P., & Chiu, R. K. (2003). Income, Money Ethic, Pay Satisfaction, Commitment, and Unethical Behavior: Is the Love of Money the Root of Evil for Hong Kong Employees? Journal of Business Ethics, 46(1), 13–30. https://doi.org/10.1023/A:1024731611490
Torgler, B. (2003). Tax Morale: Theory and Empirical Analysis of Tax Compliance. PhD Thesis, 1–668.
Wardani, D. K., & Asis, M. R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, dan Program SAMSAT CORNER Terhadap Kepatuhan. Akuntansi Dewantara, 1(2), 106–116.
Wardani, D. K., & Rumiyatun, R. (2017). Pengaruh Pengetahuan Wajib Pajak, Kesadaran Wajib Pajak, Sanksi Pajak Kendaraan Bermotor, Dan Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor. Jurnal Akuntansi, 5(1), 15. https://doi.org/10.24964/ja.v5i1.253
Widodo, Y. T. (2011). Analisis Pengaruh Sikap Atas Peningkatan Kualitas Pelayanan Perpajakan Terhadap Niat Berperilaku Patuh Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Sidoarjo Utara.
Yuliati, N. N., & Fauzi, A. K. (2020). Literasi Pajak, Kualitas Pelayanan, Sanksi Perpajakan Dan Kepatuhan Wajib Pajak Umkm. Akutansi Bisnis & Manajemen ( ABM ), 27(2). https://doi.org/10.35606/jabm.v27i2.668
Yunia, N. N. S., Kusuma, I. N., & Sudiartana, I. M. (2021). Pengaruh Pemahaman Peraturan Pajak, Kualitas Pelayanan Fiskus, Sanksi Pajak, Kesadaran Wajib Pajak dan Penurunana Tarif Pajak UMKM PP No. 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak Dengan Preferensi Risiko Sebagai Variabel Moderasi. Jurnal Kharisma, 3(1), 106–116.
Published
2022-12-26
How to Cite
RAHMA, Faradiba Alivia et al.
Mampukah Moralitas Memoderasi Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor?.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 12, p. 3535-3551, dec. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/88830>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i12.p05.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
