Faktor-Faktor Yang Mempengaruhi Persepsi Etis Penggelapan Pajak

Abstract

<p><em>This study aims to determine and analyze the influence of machiavellian, love of money, tax systems, tax rates, tax audits, tax discrimination, technology and tax information on ethical perceptions of tax evasion. The population in this study were all corporate taxpayers registered at KPP Pratama Ternate. The research sample was randomly selected using random sampling method. The number of samples is 347 corporate taxpayers who are registered at KPP Pratama Ternate. This survey research instrument using a questionnaire. Data were analyzed by Smart-PLS. The results of hypothesis testing concluded that: love of money and tax discrimination have a positive effect on tax evasion ethics, while machiavellian, tax systems, tax rates, tax audits, and taxation technology and information have no effect on tax evasion ethics.</em></p>

The Voluntary Disclosure Dilemma: Unraveling the Compliance-Evasion Causality in Tax Administration

“…Based on the explanation above, it is known that taxpayers in determining their attitudes and behavior in carrying out tax obligations are based on individual reasons or intentions to minimize tax payments, which is indicated by the behavioral tendency to commit tax evasion (Sasmita & Kimsen, 2023;Umaimah, 2021;Zainuddin et al, 2021;Ispriyarso 2019). This tendency of tax evasion can be seen from the behavior of taxpayers who choose not to pay taxes in advance and prefer to wait for future tax amnesty policies in order to pay taxes that are considered cheaper through ransom payments (Ispriyarso 2019).…”

“…Based on the literature review that has been conducted, there are several factors that become reasons or causes that can lead to tax evasion behavior (reasoned action). These factors include perceptions of fairness, discrimination and the tax system (Sasmita & Kimsen, 2023), the nature of love of money or the assumption of taxpayers that tax payment is something that is not useful and causes losses (Umaimah, 2021;Zainuddin et al, 2021) and the existence of legal uncertainty in the application of tax amnesty sanctions (Ispriyarso, 2019). These factors form a tendency for taxpayer behavior not to pay taxes first and prefer to wait for another tax amnesty policy in the future because the ransom payment from the tax amnesty program is considered cheaper (Ispriyarso, 2019).…”

“…Analyzing the behavior and characteristics of individual taxpayers reveals multiple determinants influencing their propensity towards tax evasion (Ekaputra et al, 2022;Nathalie & Setiawan, 2024). These factors encompass perceptions of fairness, experiences of discrimination, and attitudes towards the tax system (Sasmita & Kimsen, 2023), a predilection for material wealth or the belief among taxpayers that tax payments are futile and financially detrimental (Umaimah, 2021;Zainuddin et al, 2021), as well as the taxpayers' income levels, which reflect their economic capabilities (Randiansyah et al, 2021). Furthermore, the inclination to evade taxes is also shaped by the manner in which tax regulations are applied and executed by governmental authorities, including the quality of public services, the efficacy of the implemented tax system, and the enforcement of penalties for non-compliance (Kamil, 2021).…”

Analisis Faktor-Faktor yang Memengaruhi Tindakan Penggelapan Pajak (Studi Literatur Tahun 2018-2023)

“…Salah satu upaya untuk memenuhi kebutuhan tersebut adalah dengan meningkatkan penerimaan pajak negara, yang merupakan sumber utama dalam APBN (Ekaputra et al, 2022;Erawati & Wibowo, 2023;Ernandi et al, 2023;Lestari et al, 2022;Mujiyati et al, 2018;Puspita et al, 2021;Riswandari & Bagaskara, 2020;Sundari, 2019). Pajak merupakan kontribusi wajib kepada negara yang bersifat memaksa berdasarkan undang-undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan negara bagi kemakmuran rakyat (Natalia & Riswandari, 2021;Resmi, 2019;Sudarwadi et al, 2021;Suryaputri & Averti, 2019;Tazkiyannida & Hidayatulloh, 2023;Zainuddin et al, 2021).…”

“…Theory of Planned Behaviour (TPB) merupakan pengembangan dari Theory of Reasoned Action (TRA) yang diteliti sebelumnya oleh Fishbein dan Ajzen pada tahun 1975 (Fitria & Wahyudi, 2022;Zainuddin et al, 2021). Theory of Planned Behaviour (TPB) menyatakan bahwa faktor utama teori ini adalah niat seseorang, yang tercermin dalam tingkat keinginan dan usaha yang dilakukan untuk melakukan suatu perilaku.…”