Analisis Perilaku Wajib Pajak Terhadap Niat Menggunakan E-Filling dan Kepatuhan Wajib Pajak (Studi Pada Wajib Pajak Dengan Profesi Sebagai Dosen)

Muhammad Abadan Syakura

Abstract


To improve taxpayer compliance, the government has improved the tax administration system in order to facilitate taxpayers such as by developing IT-based tax administration system such as e-filing for SPT PPh and e-invoice for VAT. However, it still can not improve taxpayer compliance. This study aims to determine what affects the compliance behavior of the taxpayers (especially those who work as teachers) with mediated by the intention of using e-filling. Based on the phenomenon of taxpayer noncompliance and inconsistent results of the above research, this research tries to empirically test the tax compliance model using variables of tax administration complexity, tax knowledge, and satisfaction by focusing on taxpayer compliance of individual lecturer profession in Samarinda City. Taxpayer compliance is reflected in the behavior of taxpayers / individuals in fulfilling their tax obligations. This study uses the theory of planned behavior to observe what factors affect the behavior of taxpayers who prioritize the benefits of tax paid. This study obtains empirical evidence that tax knowledge and satisfaction affect the intention of using e-filling and taxpayer compliance. While the complexity of taxation does not affect the intention of using e-filling. In addition, the intention of using e-filling proven to mediate the knowledge and taxpayer's satisfaction in influencing taxpayer compliance. The results of this study can be used by tax authorities to be able to improve the performance and services provided to taxpayers in order to improve voluntary compliance.

Keywords: E-filling, Voluntary Compliance, Theory of Planned Behavior, Deterrence Theory

Full Text:

PDF

References


REFERENSI

Ajzen, I. 1991. The Theory of Planned Behaviour. Organizational Behaviour and Human Decision Processes. 50, 179-211.

Ajzen, I. 2006. Constructing a TPB Questionnaire: Conceptual and Methodological Considerations. September (Revised January, 2006). Organizational Behavior and Human Decision Processes, 50, 179-211.

Brown, Robert E. and Mazur Mark J., 2003. IRS’s Comprehensive Approach to Compliance Measurement. National Tax Journal. September 2003. Vol. 56, Iss.: 3.

Devos, K. 2012. The Impact of Tax Professionals Upon the Compliance Behavior of Australian Individual Taxpayers. Revenue Law Journal. Vol. 22 Issue.1, Article 2.

Donnell, E., Koch, B., dan Boone, J. 2005. The Influence of Domain Knowledge and Task Complexity on Tax Professional’s Compliance Recommendations. Accounting, Organizations, and Society, 30, 145-165.

Firdaus, Ahmad Heri. 2015. Perpajakan di Indonesia: sebuah Anomali? Disampaikan pada seminar nasional “Anomali Perpajakan di Indonesia” Institut Bisnis dan Informatika Kwin Kian Gie. 16 Juni 2015

Fischer, C. M., Wartick, M., dan Mark, M.M. 1992. Detection probability and taxpayer compliance: A review of the literature. Journal of Accounting Literature, 11,1-46.

Forest, A., and Sheffrin, S. M. 2002. Complexity and Compliance. An Empirical Investigation .National Tax Journal, LV No.1, 75-88.

Harinurdin, E. 2009. Perilaku Kepatuhan Wajib Pajak Badan. Bisnis dan Birokrasi, Jurnal Ilmu Administrasi dan Organisasi. Mei-Agustus 2009, hlm 96-104, Volume 16, No.2.

Hair, J.F, Black, W.C.,Babin, B.J.,Anderson, R.E.,and Tatham, R.L. 2008.

Multivariate data analysis, 6th ed.,NJ, Pearson Prentice Hall.

Hair, J.F., Ringle, C.M., Sarstedt, M., 2011. PLS-SEM: indeed a silver bullet, Journal of Marketing Theory and Practice 19 (2),pg 139-151.

Hartono, J. dan Abdillah, W. 2009. Konsep dan Aplikasi PLS (Partial Least Square) Untuk Penelitian Empiris. Yogyakarta: BPFE.

Hartono, J. 2008. Metodologi Penelitian Sistem Informasi. Yogyakarta: ANDI.

Hartono, J. 2008. Pedoman Survei Kuesioner: Mengembangkan Kuesioner, Mengatasi Bias dan Meningkatkan Respon. Yogyakarta: BPFE.

Hartono, J. 2011. Konsep dan Aplikasi Structural Equation Modeling Berbasis Varian Dalam Penelitian Bisnis. Yogyakarta: UPP STIM YKPN.

Kementerian PPn/Bappenas. Optimalisasi penerimaan pajak pembangunan. 26 Juli 2011.

Keputusan Menteri Keuangan Nomor: 235/KMK.03/2003 tentang Tata Cara Penentuan Wajib Pajak Patuh.

Keputusan Direktorat Jenderal Pajak Nomor: KEP-213/PJ/2003 tentang Tata Cara Penentuan Wajib Pajak Patuh.

Latan, H dan Ghozali, Imam. 2012. Partial Least Squares : Konsep, Teknik, dan Aplikasi SmartPLS 2.0 M3. Badan Penerbit Universitas Dipenogoro. Semarang.

Lie, Ivana dan Arja Sadjiarto. 2013. Faktor-Faktor Yang Mempengaruhi Minat Perilaku Wajib Pajak Untuk Menggunakan e-Filing. TAX & ACCOUNTING REVIEW, VOL. 3, NO.2, 2013. Universitas Kristen Petra.

Loo, E. C., Mckerchar, M., dan Hansford, A. 2009. Understanding The Compliance Behaviour of Malaysian Individual Taxpayers Using a Mixed Method Approach. Journal of the Australasian Tax Teachers Association, 4 (1), 181-202.

Hussein, Muhammad Zaki, 2015. Fakta Singkat Pajak Indonesia. Inkrispena.org/fakta-singkat-pajak-indonesia

McKerchar, Margaret. 2003. Understanding and predicting taxpayers' behavioural respons es to actions by tax administrations. OECD Papers, Vol. 3 Issue 10, p1

Mustikasari, E. 2007. Kajian Empiris Tentang Kepatuhan Wajib Pajak Badan di Perusahaan Industri Pengolahan di Surabaya. Jurnal Ekonomi dan Bisnis. Vol X No.21. 99-120

Palil, M.R. and Mustapha, A.F. 2011. The Evolution and Concept of Tax Compliance in Asia and Europe. Australian Journal of Basic and Applied Sciences, 5 (11), 557-563.

Poesoro, Adri A.L. 2015. Proyeksi Penerimaan Pajak Indonesia 2015-2019. Inside Tax.

Preacher, K.J and Hayes, A.F. 2004. SPSS and SAS procedures for estimating indirect effects in simple mediation models. Behaviour Research Methods, Instruments and Computers. 36 (4), page : 717-731.

Puspita, A.F. 2013. Analisis Keprilakuan Individu Atas Kepatuhan Wajib Pajak Badan : Model Kepatuhan Perpajakan (Studi pada Hotel di Kota Malang dan Batu). Tesis. Universitas Brawijaya. Malang.

Sakurai, Y and Braithwaite, V. 2003. Taxpayers Perceptions of Practitioners : Finding One Who is Effective and Does the Right Thing?. Journal of Business Ethics 46: pp: 375-387. Netherlands.

Sari ,Y.Y. 2009. Pengaruh Undang-undang dan Peraturan Pajak, Kebijakan Pajak, Administrasi Pajak, Kepercayaan Kepada Aparat Pajak, dan Tekanan Keuangan Terhadap Kepatuhan Wajib Pajak (Pada Wajib Pajak Badan di Kota Banjarmasin). Tesis. Universitas Brawijaya, Malang.

Surat Edaran Direktorat Jenderal Pajak Nomor: SE-13/PJ.331/2003 tentang Tata Cara Penentuan Wajib Pajak Patuh.

Tenenhaus, M., Vinzi, V. E., Chatelin, Y. M., and Lauro, C. 2005. "PLS Path Modelling". Computational Statistics and Data Analysis. Vol. 48, 159-205.

Torgler, B., Schaffner, M., and Macintyre, A. 2007. Tax Compliance, Tax Morale, and Governance Quality. International Studies Program, Working Paper 07-27. Andrew Young School. Georgia State University.

Tresno, Indra Pahala, dan Selvy Ayu Rizky. 2013. Pengaruh Persepsi Penerapan Sistem E-Filling Terhadap Tingkat Kepatuhan Wajib Pajak Badan Dengan Perilaku Wajib Pajak Sebagai Variabel Intervening dan Biaya Kepatuhan Sebagai Variabel Moderasi. (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Pulogadung Jakarta Timur). Prosiding Simposium Nasional Perpajakan 4.

Widyadinata, Yovita dan Arianto Agus Toly. 2014. Pengaruh Kualitas Sistem, Kualitas Informasi, Ketepatan Waktu, dan Kerahasiaan terhadap Kepuasan Wajib Pajak Pengguna E-Filing. TAX & ACCOUNTING REVIEW, VOL. 4, NO.1, 2014. Universitas Kristen Petra.

,http://bappeda.samarindakota.go.id/sipddata.php?idkat=20




DOI: http://dx.doi.org/10.1135/jakt.v14i1.1343

DOI (PDF): http://dx.doi.org/10.1135/jakt.v14i1.1343.g132

Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 AKUNTABEL

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

ISSN print: 0216-7743

ISSN online: 2528-1135


 

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