PERILAKU KEPATUHAN WAJIB PAJAK YANG DIPERSEPSIKAN MELALUI FAKTOR DETERRENCE, KEADILAN DAN NORMA SOSIAL



Lisa Amelia Herman(1*), Aminar Sutra Dewi(2), Mike Kusuma Dewi(3)

(1) Sekolah Tinggi Ilmu Ekonomi "KBP" Padang
(2) Sekolah Tinggi Ilmu Ekonomi "KBP" Padang
(3) Sekolah Tinggi Ilmu Ekonomi "KBP" Padang
(*) Corresponding Author

Abstract


This study aims to analyze the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms against tax compliance behavior. Data were collected using survey methods to request responses to 342 non-employee private taxpayers enrolled in KPP Pratama Padang I West Sumatera on their perceptions regarding the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms of tax compliance behavior. This study uses multiple linear regression analysis which reveals that deterrence factor, procedural justice, distributive justice, retributive justice partially significant have a positive effect on tax compliance. While social norms found no effect on tax compliance. It is therefore recommended that tax authorities should strive to increase deterrence factors in the context of prevention, procedural justice perceptions, distributive justice and retributive justice in terms of tax sanctions and systems involved in the delivery of tax penalties.

Penelitian ini bertujuan untuk menganalisis pengaruh deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Data dikumpulkan menggunakan metode survei untuk meminta tanggapan kepada 342 Wajib Pajak Orang Pribadi Non-Karyawan yang terdaftar di KPP Pratama Padang I Sumatera Barat tentang persepsi terkait pengaruh deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Penelitian ini menggunakan analisis regresi linear berganda yangmengungkapkan bahwa deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif secara parsial signifikan berpengaruh positif terhadap kepatuhan pajak. Sedangkan norma sosial ditemukan tidak berpengaruh terhadap kepatuhan pajak. Oleh karena itu, disarankan agar otoritas pajak harus berjuang untuk meningkatkan deterrence factor dalam rangka pencegahan, persepsi keadilan prosedural, keadilan distributif dan keadilan retributif  dalam hal sanksi pajak dan sistem yang terlibat dalam penyampaian sanksi pajak.


Keywords


compliance; deterrence; justice; social norms

Full Text:

PDF INDONESIA

References


Bobek, D. D., Roberts, R. W., & Sweeney, J. T. (2014). The Social Norms of Tax Compliance : Evidence from Australia , Singapore , and the United States. Journal of Business Ethics, DOI 10.1007/s10551-006-9219-X, (February 2007), 2–17. http://doi.org/10.1007/s10551-006-9219-x

Chow, C. Y. (2004). Gearing up for the self assessment tax regime for individuals. Tax Nasional (2nd Quarter), 20–23.

Damayanti, T. W., Sutrisno, Subekti, I., & Baridwan, Z. (2015). Trust and Uncertainty Orientation: An Efforts to Create Tax Compliance in Social Psychology Framework. Procedia - Social and Behavioral Sciences, 211(September), 938–944. http://doi.org/10.1016/j.sbspro.2015.11.124

Doyle, E., Gallery, K., & Coyle, M. (2009). Procedural justice principles and tax compliance in Ireland: a preliminary exploration in the context of reminder letters. Journal of Finance and Management in Public Services, 8(1), 49–62. Retrieved from http://www.cipfa.org/-/media/files/policy and guidance/the journal of finance and management in public services/vol 8 no 1/jour_vol8_no1_d.pdf

Faizal, S. M., Palil, M. R., Maelah, R., & Ramli, R. (2017). Perception on justice, trust and tax compliance behavior in Malaysia. Kasetsart Journal of Social Sciences, 38(3), 226–232. http://doi.org/10.1016/j.kjss.2016.10.003

Gangl, K., Hofmann, E., & Kirchler, E. (2015). New Ideas in Psychology Tax authorities â€TM interaction with taxpayers : A conception of compliance in social dilemmas by power and trust. New Ideas in Psychology, 37, 13–23. http://doi.org/10.1016/j.newideapsych.2014.12.001

Gangl, K., Torgler, B., Kirchler, E., & Hofmann, E. (2014). Effects of supervision on tax compliance: Evidence from a field experiment in Austria. Economics Letters, 123(3), 37–382. http://doi.org/10.1016/j.econlet.2014.03.027

Hartner, M., Rechberger, S., Kirchler, E., & Schabmann, A. (2008). Procedural Fairness and Tax Compliance. Economic Analysis and Policy, 38(1), 137–152. http://doi.org/10.1016/S0313-5926(08)50010-5

Hofmann, E., Voracek, M., Bock, C., & Kirchler, E. (2017). Tax compliance across sociodemographic categories: Meta-analyses of survey studies in 111 countries. Journal of Economic Psychology, 62, 63–71. http://doi.org/10.1016/j.joep.2017.06.005

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225.

Kogler, C., Batrancea, L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychologie, 34, 169–180.

Mahangila, D. N., & Holland, K. (2015). Analysis of Procedural and Retributive Justice in Tax Compliance. ORSEA Journal, 5(1), 113–160.

Mangoting, Y., Sukoharsono, E. G., Rosidi, & Nurkholis. (2015). Developing a Model of Tax Compliance from Social Contract Perspective: Mitigating the Tax Evasion. Procedia - Social and Behavioral Sciences, 211(September), 966–971. http://doi.org/10.1016/j.sbspro.2015.11.128

Mas’ud, A., Manaf, N. A. A., & Saad, N. (2014). Do Trust and Power Moderate Each Other in Relation to Tax Compliance? Procedia - Social and Behavioral Sciences, 164(August), 49–54. http://doi.org/10.1016/j.sbspro.2014.11.049

Meşca, S. L. (2013). The Dynamics of Tax Compliance. Procedia - Social and Behavioral Sciences, 92(Lumen), 535–539. http://doi.org/10.1016/j.sbspro.2013.08.714

Mohdali, R., Isa, K., & Yusoff, S. H. (2014). The Impact of Threat of Punishment on Tax Compliance and Non-compliance Attitudes in Malaysia. Procedia - Social and Behavioral Sciences, 164(August), 291–297. http://doi.org/10.1016/j.sbspro.2014.11.079

Murphy, K. (2003). Procedural justice and tax compliance. Australian Journal of Social Issues, 38(379–408).

Saad, N. (2012). Tax Non-Compliance Behaviour: Taxpayers View. Procedia - Social and Behavioral Sciences, 65(ICIBSoS), 344–351. http://doi.org/10.1016/j.sbspro.2012.11.132

Sinnasamy, P., Bidin, Z., & Ismail, S. S. S. (2015). A Proposed Model of Non-compliance Behaviour on Excise Duty: A Moderating Effects of Tax Agents. Procedia - Social and Behavioral Sciences, 211(September), 299–305. http://doi.org/10.1016/j.sbspro.2015.11.038

Tajib, E. (2007). Pengaruh Etika Wajib Pajak, Norma-norma Sosial dan Kesadaran Wajib Pajak terhadap Tingkat Kepatuhan Wajib Pajak Orang Pribadi pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Bagian Timur I. Univeristas Airlangga Surabaya.

Tyler, T. R. (2006). Psychological perspectives on legitimacy and legitimation. Annual Review of Psychology, 57, 375–400. http://doi.org/http://doi.org/10.1146/annurev.psych.57.102904.190038

Verboon, P., & Goslinga, S. (2009). The role of fairness in tax compliance. Netherlands Journal of Psychology, 65(4), 136–145. http://doi.org/10.1007/BF03080136

Verboon, P., & Van Dijke, M. (2011). When do severe sanctions enhance compliance? The role of procedural fairness. Journal of Economic Psychology, 32(120–130).

Wenzel, M. (2002a). Tax Compliance and the Psychology of Justice: Mapping the Field. Taxing Democracy, 41–70.

Wenzel, M. (2002b). The impact of outcome orientation and justice concerns on tax compliance: The role of taxpayers’ identity. Journal of Applied Psychology, 87(4), 629.

Zain, M. (2003). Manajemen Perpajakan (I). Jakarta: Salemba Empat.


Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Lisa Amelia Herman, Aminar Sutra Dewi, Mike Kusuma Dewi

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Published by LLDIKTI Wilayah X

Khatib Sulaiman Street Padang
West Sumatera, Indonesia
Phone: +62751705637
Fax: +62751705637
Email: [email protected]

E ISSN 2477-7862