ANALISIS DETERMINAN TAX MORALE PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM)

DOI:

https://doi.org/10.29303/akurasi.v4i2.119

Authors

  • Nurhidayati
  • Hanik Susilawati Muamarah a:1:{s:5:"en_US";s:33:"Polytechnic State of Finance STAN";}
  • Riani Budiarsih

Keywords:

moral pajak, kepercayaan, norma

Abstract

Penelitian ini mendiskusikan tentang determinan yang membentuk moral pajak (tax morale) pelaku Usaha Mikro Kecil dan Menengah (UMKM), dengan fokus pada faktor-faktor yang mempengaruhi kepatuhan sukarela wajib pajak UMKM.  Kepercayaan terhadap pemerintah, pengetahuan perpajakan, dan norma diprediksi  merupakan pembentuk utama kepatuhan sukarela wajib pajak yang mempengaruhi tax morale pelaku UMKM.  Pengujian dilakukan terhadap 66 pelaku UMKM yang merupakan peserta Program Beli Kreatif Lokal, menggunakan teknik simple random sampling yang selanjutnya dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa kepercayaan terhadap pemerintah dan norma berpengaruh signifikan terhadap tax morale pelaku UMKM, sedangkan pengetahuan perpajakan tidak berpengaruh signifikan terhadap tax morale pelaku UMKM. Hasil penelitian ini mengimplikasikan bahwa pemerintah harus dapat menumbuhkan kepercayaan masyarakat agar terbentuk tax morale pada pelaku UMKM. 

Downloads

Download data is not yet available.

References

Aktan, C. V. (2006). Vergi Psikolojisinin Temelleri ve Vergi Ahlaki (Fundamentals of Tax Psychology and Tax Morals) (C. C. Aktan, D. Dileyici, & I. Y. Vural, Eds.). Ankara, 125-137.

Alasfour, F., Samy, M., & Bampton, R. (2017). The Determinants of Tax morale and Tax Compliance: Evidence from Jordan. Advanced in Taxation, 23, 125–171. /doi:10.1108/S1058-749720160000023005

Alm, J., Sanchez, I., & De Juan, A. (1995). Economic and NonEconomic Factors in Tax Compliance. KYKLOS: International Review for Social Science, 48, 1–18. https://doi.org/10.1111/j.1467-6435.1995.tb02312.x

Alm, J., & Torgler, B. (2006). Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology, 27, 224–246. https://doi.org/10.1016/j.joep.2005.09.002

Andreoni, J., Erard, B., & Feinstein, J. (1998). Tax Compliance. Journal of Economic Literature, 818–860. DOI: 10.1007/978-3-8349-8282-7_12

Baso R, & Surianto. (2020). Pengaruh Persepsi atas Pelayanan Pajak dan Norma Subyektif Terhadap Kepatuhan Wajib Pajak UMKM di KPP Pratama Makassar. Jurnal Mirai Management, 6(1), 311-329. DOI: https://doi.org/10.37531/mirai.v5i3.751

Carolina, V. (2009). Pengetahuan Pajak. Jakarta: Salemba Empat.

Cialdini, R. B., & Trost, M. R. (1998). Social influence: Social norms, conformity, and compliance. In D. T. Gilbert, S. T. Fiske, & G. Lindzey (Eds.), The handbook of social psychology (pp. 151–192). McGraw-Hill.

Cullis, J. G., & Lewis, A. (1997). Why people pay taxes: From a conventional economic model to a model of social convention. Journal of Economic Psychology, 18, 305–321. https://doi.org/10.1016/S0167-4870(97)00010-X

Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior & Organization, 70, 447–457. doi:10.1016/j.jebo.2008.02.010

Direktorat Jenderal Pajak. (2019). Laporan Kinerja Direktorat Jenderal Pajak 2019. Jakarta. Retrieved from https://www.pajak.go.id/id/laporan-kinerja-tahun-2019

Dörrenberg, P., & Peichl, A. (2018). Tax Morale and the Role of Social Norms and Reciprocity: Evidence from a Randomized Survey Experiment. CESifo Working Paper Series No. 7149, Available at SSRN: https://Ssrn.Com/Abstract=3237993.

Eichenberger, R., & Frey, B. (2002). Democratic Governance in a Globalized World. Kyklos, 55(2).

Endaryanti, R. . (2017). Pengaruh Kualitas Pelayanan, Sanksi Perpajakan, Biaya Kepatuhan Pajak, Penerapan E-Filing dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak: Studi Empiris pada KPP Pratama Surakarta. Universitas Muhammadiyah Surakarta.

Goksu, G. G., & Sahpaz, K. I. (2015). Comparison of Tax morale of Turkish and Spanish Higher Education Students: The Samples of Sakarya University and the University of Zaragoza. Procedia-Social and Behavioral Sciences, 186, 222–230.

Horodnic, I. A. (2018). Tax morale and institutional theory: a systematic review. International Journal of Sociology and Social Policy, 38, 868–886.

Inasius, F. (2019). Factors Influencing SME Tax Compliance: Evidence from Indonesia. International Journal of Public Administration, 42(5), 367–379.

Kasipillai, J. (2000). Taxpayer knowledge index as a clue for non-compliance. Journal on Pakistan’s Taxation Laws, 81(3).

Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced Versus Voluntary Tax Compliance: The “Slippery Slope” Framework. Journal of Economic Psychology, 29, 210–225.

Koumpias, A. M., Leonardo, G., & Martinez-Vazquez, J. (2020). Trust in Government Institutions and Tax Morale. International Center for Public Policy Working Paper 20-01

Lago-Peñas, I., & Lago-Peñas, S. (2010). The determinants of tax morale in comparative perspective: Evidence from European countries. European Journal of Political Economy, 26(4), 441–453.

Levi, M., & Stoker, L. (2000). Political trust and trustworthiness. Annual Review of Political Science, 3(1), 475–507. https://doi.org/10.1146/annurev.polisci.3.1.475

Luttmer, E. F. P., & Singhal, M. (2014). Tax morale. Journal of Economic Perspectives, 28(4), 149–168. DOI: 10.1257/jep.28.4.149

MUC Consulting. (2019). Kontribusi Pajak UMKM Masih Sangat Rendah. Retrieved from https://mucglobal.com/id/news/1723/kontribusi-pajak-umkm-masih-sangat-rendah diakses 20 September 2020

OECD. (2013). What Drives Tax Morale. Retrieved from OECD (2013), What drives tax morale? http://www.oecd.org/ctp/tax-global/what-drives-tax%02morale.pdf.

Orviska, M., & Hudson, J. (2003). Tax Evasion, Civic Duty, and the Law Abiding Citizen. European Journal of Political Economy, 19, 83–102.

Paetzold, J., & Winner, H. (2016). Taking the high road? Compliance with commuter tax allowances and the role of evasion spillovers. Journal of Public Economics, 143, 1–14. DOI: 10.1016/j.jpubeco.2016.08.001

Paxton, P., & Smith, J. A. (2008). America’s Trust Fall. Greater Good Magazine, Science-Based Insight for a Meaningful Life.

Rodriguez-Justicia, D., & Theilen, B. (2018). Education and tax morale. Journal of Economic Psychology, 64, 18–48.

Saad, N. (2012). Perceptions of Tax Fairness and Tax Compliance Behaviour: A Comparative Stud. Jurnal Pengurusan (UKM Journal of Management) 36. DOI:10.17576/pengurusan-2012-36-08

Saputri, D. A., & Sulistia, E. (2019). Pengaruh Pengetahuan Peraturan Perpajakan dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak KPPP Bandung Karees. Competitive, 14(2), 60-71.

Sarwono, J. (2005). Teori dan Praktek Riset Pemasaran dengan SPSS. Yogyakarta: CV. Andi Offset.

Spiteri, J., & Briguglio, M. (2018). Does Good Governance Foster Trust in Government? An Empirical Analysis. Governance and Regulations’ Contemporary Issues 99, 121–137. https://doi.org/https://doi.org/10.1108/S1569-375920180000099006

Susmiatun, & Kusmuriyanto. (2014). Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Perpajakan dan Keadilan Perpajakan terhadap Kepatuhan Wajib Pajak UMKM di Kota Semarang. Accounting Analysis Journal, 3(3), 378-386. https://doi.org/10.15294/aaj.v3i3.4220

Susyanti, J., & Noor Shodiq, A. (2019). Why is Tax Knowledge and Tax Understanding Important? JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen, 16(2), 187-194.

Torgler, B. (2004). Tax Morale, Trust, and Corruption: Empirical Evidence from Transition Countries (No. No. 2004-05). Basel.

Twum, K. K., Amaniampong, M. K., Assabil, E. N., Adombire, M. A., Edisi, D., & Akuetteh, C. (2020). Tax Knowledge and Tax Compliance of Small and Medium Enterprises In Ghana. South East Asia Journal of Contemporary Business, Economics, and Law, 21(5).

Wenzel, M. (2004). An analysis of norm processes in tax compliance. Journal of Economic Psychology, 25(2), 213–228.

Yousaf, M., Ihsan, F., & Ellahi, A. (2015). Exploring the impact of good governance on citizens’ trust in Pakistan. Government Information Quarterly, 33(1), 200-209.

Downloads

Published

2021-12-23

How to Cite

Nurhidayati, Muamarah, H. S., & Budiarsih, R. (2021). ANALISIS DETERMINAN TAX MORALE PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 4(2), 257–272. https://doi.org/10.29303/akurasi.v4i2.119

Issue

Vol. 4 No. 2 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2021

Section

Articles

License

Authors who publish in Akurasi: Jurnal Studi Akuntansi dan Keuangan agree to the following terms:

  • Authors retain the copyright of their articles.
  • Authors grant Akurasi: Jurnal Studi Akuntansi dan Keuangan the right of first publication.
  • Articles are licensed under the Creative Commons Attribution-ShareAlike 4.0 International License (CC BY-SA 4.0).
  • This license allows anyone to copy, distribute, display, and adapt the articles for any purpose, including commercial use, as long as proper credit is given to the author(s) and the source, and derivative works are distributed under the same license.
  • All published articles are open access and may be used for educational, research, and scientific purposes.

License: CC BY-SA 4.0 License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.