Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Mengenai Etika Atas Penggelapan Pajak (Tax Evasion)

Abstract

The purpose of this study is to examine the effect of tax fairness, tax system, tax discrimination, technology and information of taxation on taxpayer perception about the ethics of tax evasion. The data used in this study wereprimary data. The primarydata were obtained from questionnaires distributed to individual taxpayers in Bengkulu City. The number of questionnaires that distributed were 110, but only 108 questionnaires that could be proceed.The data were analyzed by using multiple linear regression analysis with SPSS program.

Determinan Persepsi Mahasiswa Mengenai Penggelapan Pajak dengan Penerapan Teknologi Informasi sebagai Variabel Moderasi

“…Menurut Ridwan & Sudrajat (2022) menjelaskan penggelapan pajak adalah suatu cara untuk menghindari atau berusaha untuk tidak membayar pajak secara adil, bahkan terkadang membayar kurang dari jumlah yang diwajibkan. Tindakan penggelapan pajak ini dapat mengakibatkan berkurangnya pendapatan pajak yang diharapkan oleh pemerintah, yang merupakan faktor penyebab tidak tercapainya tujuan penerimaan pajak di Indonesia.…”

“…Menurut Setyawati (2021) suatu kegiatan yang menyebabkan wajib pajak gagal memenuhi tanggung jawab perpajakannya disebut diskriminasi pajak. Menurut Ridwan & Sudrajat (2022) diskriminasi pajak dapat dicontohkan dengan perlakuan tidak adil terhadap semua wajib pajak atau dengan kebijakan perpajakan yang menunjukkan pilih kasih terhadap individu tertentu. Dalam kasus-kasus ini, diskriminasi yang dilakukan oleh fiskus akan menimbulkan persepsi negatif terhadap mereka.…”

Machiavellian, Equity Sensitivity, and Law Enforcement on the Perception of Tax Evasion Ethics

“…Sri Ayem (2018) and Marthadilova et al (2018) state that law enforcement has a negative effect on tax evasion. In other words, the higher the level of law enforcement, the lower the level of tax evasion because it is considered unethical.…”

“…In order to maximize tax revenue, an easier and more effective tax collection system is needed so that taxpayers can carry out their tax obligations, known as the Self-Assessment System. In this system, taxpayers are given the power to determine the amount of tax paid, deposit, and report their taxes, and the tax authorities do not intervene; they only check and supervise (Marthadilova, Ratnawati, and Andreas 2018). By implementing this Self-Assessment System, the government trusts taxpayers to make tax payments voluntarily, responsibly, and with sincerity.…”

“…The better and more consistent the level of law enforcement, the more taxpayers will perceive that tax evasion is an unethical act. Taxpayers consider tax evasion illegal and unlawful because they understand that legal consequences will be received if they commit tax evasion (Marthadilova et al 2018). In other words, the higher the level of tax law enforcement, the lower the practice of tax evasion.…”