Etika dan Tax Evasion
Abstract
Tax Evasion is an action taken by taxpayers in reducing the obligation to pay taxes illegally. Cases of tax evasion are still common in Indonesia in recent years. This study aims to determine how the influence of tax justice, love of money, and religiosity on the ethical perception of tax evasion. As well as testing the role of gender moderation in the relationship between the independent variables and the dependent variable. Data collection in this study was carried out through a questionnaire. The population in this study are individual taxpayers who work in DKI Jakarta with purposive sampling technique. The data analysis technique used is multiple regression analysis. The results showed that the higher the tax justice and religiosity, the lower the ethical perception of tax evasion. The higher a person's love for money, the higher the ethical perception of tax evasion. Gender affects how high or low the influence of the independent variable on the dependent variable.
Keywords: Tax Evasion; Ethical Perception; Taxation; Gender; Theory of Planned Behavior
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References
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Bird, R. M., & Zolt, E. M. (2008). Tax policy in emerging countries. Environment and Planning C: Government and Policy, 26(1), 73–86. https://doi.org/10.1068/cav3
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Hofstede, G. (1980). Motivation, leadership, and organization: do American theories apply abroad? Organizational Dynamics, 42–63.
Hofstede, G. (2001). Culture ’ s Consequences : Comparing Values , Behaviours , Institutions , and Organizations Across. January 2001.
Husted, W. (1999). Culture , and Corruption. 339–359.
Ihsanul Hafizhah. (2016). The Effect of Money Ethics Toward Tax Evasion with Religiosity, Gender, and Materialism as A Moderating Variable. Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Universitas Riau, 3(1), 1652–1665.
Kompas. (2021). Pengusaha yang Diduga Gelapkan Pajak Rp 2,5 Miliar di Jambi Segera Diadili.https://regional.kompas.com/read/2021/01/21/21400311/pengusaha-yang-diduga-gelapkan-pajak-rp-25-miliar-di-jambi-segera-diadili
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McGee, R. W., Benk, S., Yüzbaşı, B., & Budak, T. (2020). Does religiosity affect attitudes toward the ethics of tax evasion? The case of Turkey. Religions, 11(9), 1–12. https://doi.org/10.3390/rel11090476
Mujiyati, M., Rohmawati, F. R., & Ririn, W. H. (2018). Determinan Persepsi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion). Riset Akuntansi Dan Keuangan Indonesia, 3(1), 1–12. https://doi.org/10.23917/reaksi.v3i1.5551
Ningsih, D. N. C., & Pusposari, D. (2016). Determinan Persepsi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) (Studi pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya). Jurnal Akuntansi, FEB, Universitas Brawijaya, 3(1), 1–21.
Permatasari, Inggrid, H. L. (2013). MINIMALISASI TAX EVASION MELALUI TARIF PAJAK , ( Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Pekanbaru Senapelan ). Diponegoro Journal of Accounting, 2(2), 1–10.
Pohan, C. A. (2013). Manajemen Perpajakan. Gramedia Pustaka Utama.
Rachmawati Meita Oktaviani, & Yulinar, A. (2018). The Effect of Money Ethics Toward Tax Evasion with Gender and Materilalistic as A Moderating Variable. Jurnal Dinamika Akuntansi.
Randiansyah, R., Nasaruddin, F., & Sari, R. (2021). Pengaruh Love of Monay, Gender, Religiusitas, Dan Tingat Pendapatan Terhadap Penggelapan Pajak (Berdasarkan Persepsi Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pajak Pratama Maros). Amnesty: Jurnal Riset Perpajakan, 4(2), 385–412. https://doi.org/10.26618/jrp.v4i2.6334
Rosianti, C., & Mangoting, Y. (2014). Pengaruh Money Ethics Terhadap Tax Evasion Dengan Intrinsic Dan Extrinsic Religiosity Sebagai Variabel Moderating. Tax & Accounting Review, 4(1), 1–11.
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Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alphabet.
Tang, T. L., & Chiu, R. K. (2003). Tang-Chiu2003 Article Income Money Ethic Pay Satisfactio. 13–30.
Tang, T. L. P., Luna-Arocas, R., Sutarso, T., & Tang, D. S. H. (2004). Does the love of money moderate and mediate the income-pay satisfaction relationship? Journal of Managerial Psychology, 19(2), 111–135. https://doi.org/10.1108/02683940410526091
Tribun Jambi. (2019). Rugikan Negara Rp3,1 Miliar, Direktur PT JJM Divonis 3 Tahun Penjara dan Denda Rp 6,2 Milyar. https://jambi.tribunnews.com/2019/05/12/rugikan-negara-rp31-miliar-direktur-pt-jjm-divonis-3-tahun-penjara-dan-denda-rp-62-milyar
Wahyu Suminarsasi, & Supriyadi. (2012). Pengaruh Keadilan, Sistem Perpajakan, Dan Diskriminasi Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Journal of the National Symposium on Accounting.
Wati, M., & Sudibyo, B. (2016). 11775-29439-1-Pb. Jurnal Economia, 12(2), 183–201.
Yamen, A. E., Mersni, H., & Ramadan, A. (2020). Tax evasion and public governance before and after the European “big bang”: a red flag for policymakers. Journal of Financial Crime. https://doi.org/10.1108/JFC-04-2020-0064
Yesi Mutia Basri. (2014). The effect of moderation on religiosity and gender on the relationship of money ethics and tax fraud. Accounting National Symposium.
Yesi Mutia Basri. (2015). The effect of gender, religiosity and love of money attitudes on the ethical perception of accounting student tax evasion. Scientific Journal of Accounting and Business.
Al-Rahamneh, N. M., & Bidin, Z. (2022). The Effect of Tax Fairness, Peer Influence, and Moral Obligation on Sales Tax Evasion among Jordanian SMEs. Journal of Risk and Financial Management, 15(9). https://doi.org/10.3390/jrfm15090407
Anderson, G. M., & Tollison, R. D. (1992). Morality and Monopoly: The Constitutional Political Economy of Religious Rules. Cato Journal, 12(2), 373–392.
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
Benk, S., McGee, R. W., & Yiizbafi, B. (2015). How religions affect attitudes toward ethics of tax evasion? A comparative and demographic analysis. Journal for the Study of Religions and Ideologies, 14(41), 202–223.
Benno Torgler. (2012). Attitudes Toward Paying Taxes in the USA: An Empirical Analysis.
Bird, R. M., & Zolt, E. M. (2008). Tax policy in emerging countries. Environment and Planning C: Government and Policy, 26(1), 73–86. https://doi.org/10.1068/cav3
Brenner, O. C., & Beutell, N. J. (1989). The effect of birth order and gender on american managers’ attitudes toward female managers. Journal of Social Psychology, 129(1), 57–64. https://doi.org/10.1080/00224545.1989.9711699
Budhiarsana, I. W., Dwirandra, A. A. N. ., & Putra, I. N. W. A. (2016). Kepuasan Sebagai Pemoderasi Pengaruh Keadilan Distributif, Penegakan Sanksi pada Kepatuhan Wajib Pajak Hotel dan Restoran. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 4, 721–748.
Budiarto, D. S., Yennisa, ., & Nurmalisa, F. (2018). Hubungan antara Religiusitas dan Machiavellian dengan Tax Evasion: Riset Berdasarkan Perspektif Gender. Telaah Bisnis, 18(1), 19–32. https://doi.org/10.35917/tb.v18i1.91
Chu, H. M., Benzing, C., & Mcgee, C. (2007). Ghanaian and Kenyan Entrepreneurs: a Comparative Analysis of Their Motivations, Success Characteristics and Problems. Journal of Developmental Entrepreneurship, 12(03), 295–322. https://doi.org/10.1142/s1084946707000691
DDTCNews. (2023). Tak Laporkan Seluruh Penjualannya dalam SPT, WP Ini Divonis Penjara. DDTCNews. https://news.ddtc.co.id/tak-laporkan-seluruh-penjualannya-dalam-spt-wp-ini-divonis-penjara-45498.
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
Dharma, L., Agusti, R., & Kurnia, P. (2016). Pengaruh Gender, Pemahaman Perpajakan Dan Religiusitas Terhadap Persepsi Penggelapan Pajak. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, 3(1), 1565–1578.
Dinas Kominfo Provinsi Jawa Timur. (2020). Kanwil Dirjen Pajak Jatim I Serahkan Dua Tersangka Penggelapan Pajak Pada Kejaksaan Surabaya. https://kominfo.jatimprov.go.id/read/umum/kanwil-dirjen-pajak-jatim-i-serahkan-dua-tersangka-penggelapan-pajak-pada-kejaksaan-surabaya
Handyani Nur Cahyonowati, ul M. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Mengenai Penggelapan Pajak. Diponegoro Journal of Accounting, 3(3), 1–7. http://ejournal-s1.undip.ac.id/index.php/accounting
Harian Jogja. (2022). Begini Modus Pidana Pajak 2 Warga DIY yang Rugikan Negara Hampir Rp100 Miliar. https://jogjapolitan.harianjogja.com/read/2022/09/22/512/1112632/begini-modus-pidana-pajak-2-warga-diy-yang-rugikan-negara-hampir-rp100-miliar
Hidayatulloh, A., & Syamsu, M. N. (2020). Religiusitas Intrinsik, Religiusitas Ekstrinsik, Dan Niat Untuk Menghindari Pajak. Jurnal Akuntansi Kajian Ilmiah Akuntansi (JAK), 7(1), 44. https://doi.org/10.30656/jak.v7i1.1534
Hofstede, G. (1980). Motivation, leadership, and organization: do American theories apply abroad? Organizational Dynamics, 42–63.
Hofstede, G. (2001). Culture ’ s Consequences : Comparing Values , Behaviours , Institutions , and Organizations Across. January 2001.
Husted, W. (1999). Culture , and Corruption. 339–359.
Ihsanul Hafizhah. (2016). The Effect of Money Ethics Toward Tax Evasion with Religiosity, Gender, and Materialism as A Moderating Variable. Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Universitas Riau, 3(1), 1652–1665.
Kompas. (2021). Pengusaha yang Diduga Gelapkan Pajak Rp 2,5 Miliar di Jambi Segera Diadili.https://regional.kompas.com/read/2021/01/21/21400311/pengusaha-yang-diduga-gelapkan-pajak-rp-25-miliar-di-jambi-segera-diadili
Lipford, J., McCormick, R. E., & Tollison, R. D. (1993). Preaching matters. Journal of Economic Behavior and Organization, 21(3), 235–250. https://doi.org/10.1016/0167-2681(93)90051-P
McGee, R. W., Benk, S., Yüzbaşı, B., & Budak, T. (2020). Does religiosity affect attitudes toward the ethics of tax evasion? The case of Turkey. Religions, 11(9), 1–12. https://doi.org/10.3390/rel11090476
Mujiyati, M., Rohmawati, F. R., & Ririn, W. H. (2018). Determinan Persepsi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion). Riset Akuntansi Dan Keuangan Indonesia, 3(1), 1–12. https://doi.org/10.23917/reaksi.v3i1.5551
Ningsih, D. N. C., & Pusposari, D. (2016). Determinan Persepsi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) (Studi pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya). Jurnal Akuntansi, FEB, Universitas Brawijaya, 3(1), 1–21.
Permatasari, Inggrid, H. L. (2013). MINIMALISASI TAX EVASION MELALUI TARIF PAJAK , ( Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Pekanbaru Senapelan ). Diponegoro Journal of Accounting, 2(2), 1–10.
Pohan, C. A. (2013). Manajemen Perpajakan. Gramedia Pustaka Utama.
Rachmawati Meita Oktaviani, & Yulinar, A. (2018). The Effect of Money Ethics Toward Tax Evasion with Gender and Materilalistic as A Moderating Variable. Jurnal Dinamika Akuntansi.
Randiansyah, R., Nasaruddin, F., & Sari, R. (2021). Pengaruh Love of Monay, Gender, Religiusitas, Dan Tingat Pendapatan Terhadap Penggelapan Pajak (Berdasarkan Persepsi Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pajak Pratama Maros). Amnesty: Jurnal Riset Perpajakan, 4(2), 385–412. https://doi.org/10.26618/jrp.v4i2.6334
Rosianti, C., & Mangoting, Y. (2014). Pengaruh Money Ethics Terhadap Tax Evasion Dengan Intrinsic Dan Extrinsic Religiosity Sebagai Variabel Moderating. Tax & Accounting Review, 4(1), 1–11.
SJ, J. J. S. (1987). Pariwisata Indonesia: sejarah dan prospeknya / James Joseph Spillane. Kanisius.
Sommers, C. H. (2003). Men--it’s in their nature. (Bird’s Eye). The American Enterprise, 14, 4+.
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alphabet.
Tang, T. L., & Chiu, R. K. (2003). Tang-Chiu2003 Article Income Money Ethic Pay Satisfactio. 13–30.
Tang, T. L. P., Luna-Arocas, R., Sutarso, T., & Tang, D. S. H. (2004). Does the love of money moderate and mediate the income-pay satisfaction relationship? Journal of Managerial Psychology, 19(2), 111–135. https://doi.org/10.1108/02683940410526091
Tribun Jambi. (2019). Rugikan Negara Rp3,1 Miliar, Direktur PT JJM Divonis 3 Tahun Penjara dan Denda Rp 6,2 Milyar. https://jambi.tribunnews.com/2019/05/12/rugikan-negara-rp31-miliar-direktur-pt-jjm-divonis-3-tahun-penjara-dan-denda-rp-62-milyar
Wahyu Suminarsasi, & Supriyadi. (2012). Pengaruh Keadilan, Sistem Perpajakan, Dan Diskriminasi Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Journal of the National Symposium on Accounting.
Wati, M., & Sudibyo, B. (2016). 11775-29439-1-Pb. Jurnal Economia, 12(2), 183–201.
Yamen, A. E., Mersni, H., & Ramadan, A. (2020). Tax evasion and public governance before and after the European “big bang”: a red flag for policymakers. Journal of Financial Crime. https://doi.org/10.1108/JFC-04-2020-0064
Yesi Mutia Basri. (2014). The effect of moderation on religiosity and gender on the relationship of money ethics and tax fraud. Accounting National Symposium.
Yesi Mutia Basri. (2015). The effect of gender, religiosity and love of money attitudes on the ethical perception of accounting student tax evasion. Scientific Journal of Accounting and Business.
Published
2023-04-30
How to Cite
AFRIYANI, Niar.
Etika dan Tax Evasion.
E-Jurnal Akuntansi, [S.l.], v. 33, n. 4, p. 1058-1072, apr. 2023.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/97533>. Date accessed: 03 may 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i04.p13.
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