Pengaruh Nasionalisme, Tingkat Pendapatan, Kepercayaan Pada Otoritas Pajak Terhadap Kepatuhan Membayar Pajak Pribadi

Abstract

Individual taxpayer compliance starts from an internal decision whether to comply or not to pay the tax. It turns out that there are still individual taxpayers who do not fulfill their obligations to pay taxes. Seeing this phenomenon, this study aims to determine several factors that can influence compliance to pay personal taxes, namely nationalism, level of income, and trust in the tax authority, especially in the city of Yogyakarta. The data source used is primary data with quantitative methods from 122 respondents. The sampling method was incidental sampling, namely taking samples that were not accidentally encountered by the researcher and suitable for the sample, then processed based on the multiple linear regression analysis methods of the SPSS application version 20. The results of data processing showed that nationalism, income levels, and trust in the tax authorities were factors has a positive effect on compliance with paying personal taxes in the Yogyakarta City area. Keywords: tax; compliance; influence; quantitative; primary Kepatuhan wajib pajak orang pribadi dimulai dari keputusan internal apakah bersikap patuh atau tidak untuk membayar pajak tersebut. Ternyata masih ditemukan wajib pajak orang pribadi yang tidak memenuhi kewajibannya membayar pajak. Melihat fenomena tersebut maka penelitian ini bertujuan untuk mengetahui beberapa faktor yang dapat memengaruhi kepatuhan membayar pajak orang pribadi yaitu nasionalisme, tingkat pendapatan, dan kepercayaan pada otoritas pajak khususnya di wilayah Kota Yogyakarta. Sumber data yang digunakan adalah data primer dengan metode kuantitatif dari 122 responden. Metode pengambilan sampel melalui insidental sampling yaitu mengambil sampel yang tidak segaja ditemui oleh peneliti dan cocok untuk sampel kemudian diolah berdasarkan metode analisis regresi linear berganda dari aplikasi SPSS versi 20. Diperoleh hasil olah data yang menunjukkan bahwa faktor nasionalisme, tingkat pendapatan dan kepercayaan pada otoritas pajak berpengaruh positif terhadap kepatuhan membayar pajak orang pribadi di wilayah Kota Yogyakarta. Kata kunci: pajak; kepatuhan; berpengaruh; kuantitatif; primer

Sense of Nationalism As Moderation: Perception of Justice, Trust In The Government Relation To Tax Morale of Prospective Taxpayer

“…The study's findings demonstrate that the impact of government trust on tax morale is not mitigated by a feeling of nationalism. The study's findings refute the claim made by [45] that taxpayers with strong nationalistic feelings will voluntarily pay taxes since they understand the advantages of doing so for the government. Taxpayer nationalism has not been able to boost public confidence in the government enough to influence people's consciousness of paying taxes.…”

“…This can be followed by fostering a sense of confidence in the government and tax authorities because of their authority over coercive regulations. Due to their awareness of the advantages that taxes provide the state, taxpayers with strong nationalistic feelings will gladly pay taxes [45]. Taxpayers' sense of nationalism is said to have the power to boost public confidence in the government and raise tax awareness.…”