Kewajiban Moral, Keadilan Pajak, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak

https://doi.org/10.35912/jakman.v5i4.3348
Published: Sep 27, 2024

Abstract:

Purpose: This study aims to determine the variables that affect taxpayer compliance such as moral obligations, tax fairness, and trust in government among MSMEs in DKI Jakarta.

Methodology: This study used a quantitative methodology to assess variables related to research through respondent questionnaires about tax compliance to MSME’s in DKI Jakarta. Using statistical software SmartPLS 4.0, data were analysed using PLS-SEM techniques with outer and inner models.

Results: Moral obligation, tax fairness, and trust in government variables comprise the 23 items that contain the variable dimensions used to assess the validity of their effects on purchasing decisions. The results show that moral obligation affects taxpayer compliance. Meanwhile, tax fairness and trust in government do not affect taxpayer compliance among MSMEs in DKI Jakarta.

Limitations: The limitations of this research include the variables used, a limited number of respondents which prevents the results from being generalized, and the potential for biased results due to the use of questionnaires for data collection.

Contribution: This research is intended to provide an evaluation for the government to enhance public trust and tax fairness and broaden readers' understanding.

Keywords:
1. MSMEs
2. Moral Obligation
3. Tax Fairness
4. Tax Compliance
5. Trust
Authors:
1 . Ishma Annisa
2 . Suparna Wijaya
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How to Cite
Annisa, I., & Suparna Wijaya. (2024). Kewajiban Moral, Keadilan Pajak, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak . Jurnal Akuntansi, Keuangan, Dan Manajemen, 5(4), 341–355. https://doi.org/10.35912/jakman.v5i4.3348
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Vol. 5 No. 4 (2024): September
Articles
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References

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    Ari, D. P. S. (2019). Analisis Perilaku Patuh Pajak Orang Pribadi Berdasarkan Theory of Planned Behavior Dan Kepercayaan Terhadap Pemerintah. Profit, 13(01), 32–38. https://doi.org/10.21776/ub.profit.2019.013.01.4

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    Brata, J. D., Yuningsih, I., & Kesuma, A. I. (2017). Pengaruh Kesadaran Wajib Pajak , Pelayanan Fiskus , dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas di Kota Samarinda. Forum Ekonomi, 19(1), 69–81. https://doi.org/https://doi.org/10.30872/jfor.v19i1.2114

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    Ghani, H. H. A., Hamid, N. A., Sanusi, S., & Shamsuddin, R. (2020). The Effect of Tax Knowledge , Compliance Costs , Complexity and Morale Towards Tax Compliance among Self-Employed in Malaysia. Global Business and Management Research: An International Journal, 12(1), 18–32.

    Guzel, S. A. (2018). The Effect of the Variables of Tax Justice Perception and Trust in Government on Tax Compliance: The Case of Turkey. Journal of Behavioral and Experimental Economics Received. https://doi.org/10.1016/j.socec.2018.12.006

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    Hauptman, L., Žmuk, B., & Pavi?, I. (2024). Tax Compliance in Slovenia: An Empirical Assessment of Tax Knowledge and Fairness Perception. Journal of Risk and Financial Management, 17(3). https://doi.org/10.3390/jrfm17030089

    Jimenez, P., & Iyer, G. S. (2016). Advances in Accounting , incorporating Advances in International Accounting Tax compliance in a social setting?: The in fl uence of social norms , trust in government , and perceived fairness on taxpayer compliance. International Journal of Cardiology, 1–10. https://doi.org/10.1016/j.adiac.2016.07.001

    Lemeshow, L., Pramono, D., & Kusnanto, K. (1997). Besar sampel dalam penelitian kesehatan. Gajah Mada Universitas Press.

    Kassa, E. T. (2021). Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers. Journal of Innovation and Entrepreneurship, 10(1). https://doi.org/10.1186/s13731-020-00142-4

    Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004

    Margaretha, V., Chandra, F. O., Sitardja, M., & Podomoro, U. A. (2020). Pengaruh tax equity terhadap tax compliance melalui trust in government. Jurnal Akuntansi Keuangan Dan Manajemen, 1(3), 155–168. https://doi.org/10.35912/jakman.v1i3.19

    Mawardi, Y. A., Tenriwaru, & Sinring, B. (2023). The Influence of Moral Obligations, Service Quality, Tax Audit, and Tax Sanctions on Personal Taxpayer Compliance. SIMAK, 21(01), 56–71. https://doi.org/10.35129/simak.v21i01.425

    Monalika, H. P., & Haninun. (2020). Pengaruh reformasi administrasi perpajakan terhadap kepatuhan wajib pajak: Studi kasus di KPP Pratama Kedaton Bandar Lampung (The effect of taxation administration reform to tax mandatory compliance: Case study in tax office Kedaton Bandar Lampung). Jurnal Akuntansi Keuangan Dan Manajemen, 1(2), 135–154.

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    Mulya, A. S. (2019). Faktor-faktor yang mempengaruhi usaha mikro kecil dan menengah dalam membayar pajak penghasilan. Jurnal Akuntansi, Keuangan, Dan Manajemen, 1(1), 53–65. https://doi.org/10.35912/jakman.v1i1.6

    Mulyadin, S., & Anasta, L. (2024). Pengaruh Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem pada Kepatuhan Wajib Pajak. Goodwood Akuntansi Dan Auditing Reviu, 2(2), 89–107. https://doi.org/10.35912/gaar.v2i2.3085

    Nabila, Z. D., & Isroah, I. (2019). Pengaruh Kewajiban Moral Dan Lingkungan Sosial Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pengusaha. Nominal: Barometer Riset Akuntansi Dan Manajemen, 8(1), 47–58. https://doi.org/10.21831/nominal.v8i1.24498

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    Pratiwi, A., Khairunnisa, A. A., Ramadhandy, A. D., & Savitri, A. E. (2024). Efektivitas Kepatuhan Wajib Pajak, Pemeriksaan Pajak dan Penagihan Pajak terhadap Penerimaan Pajak. Studi Akuntansi, Keuangan, Dan Manajemen, 3(2), 107–117. https://doi.org/10.35912/sakman.v3i2.2258

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    Suyanto, Intansari, P. P. L. A., & Endahjati, S. (2016). Tax Amnesty. Jurnal Akuntansi, 4(2), 9–22. https://doi.org/10.1007/978-1-4614-7883-6_24-2

    Syahdan, S. A., & Rani, A. P. (2014). Dimensi Keadilan Atas Pemberlakuan PP No. 46 Tahun 2013 Dan Peningkatan Kepatuhan Wajib Pajak. Jurnal InFestasi, 10(1), 64–72. https://doi.org/https://doi.org/10.21107/infestasi.v10i1.512

    Taing, H. B., & Chang, Y. (2021). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313

    Tambun, S., & Ananda, N. A. (2022). Pengaruh kewajiban moral dan digitalisasi layanan pajak terhadap kepatuhan Wajib Pajak dengan nasionalisme sebagai pemoderasi. Owner: Riset & Jurnal Akuntansi, 6, 3158–3168. https://doi.org/https://doi.org/10.33395/owner.v6i3.999

    Wiharsianti, E. A., & Hidayatulloh, A. (2023). Kepatuhan Wajib Pajak Orang Pribadi: Love of Money, Machiavellianisme, Dan Kepercayaan Pada Pemerintah. Jurnal Aplikasi Akuntansi, 7(2), 395–407. https://doi.org/10.29303/jaa.v7i2.186

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  33. Taing, H. B., & Chang, Y. (2021). Determinants of Tax Compliance Intention: Focus on the Theory of Planned Behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
  34. Tambun, S., & Ananda, N. A. (2022). Pengaruh kewajiban moral dan digitalisasi layanan pajak terhadap kepatuhan Wajib Pajak dengan nasionalisme sebagai pemoderasi. Owner: Riset & Jurnal Akuntansi, 6, 3158–3168. https://doi.org/https://doi.org/10.33395/owner.v6i3.999
  35. Wiharsianti, E. A., & Hidayatulloh, A. (2023). Kepatuhan Wajib Pajak Orang Pribadi: Love of Money, Machiavellianisme, Dan Kepercayaan Pada Pemerintah. Jurnal Aplikasi Akuntansi, 7(2), 395–407. https://doi.org/10.29303/jaa.v7i2.186
  36. Windia, R. A., & Meiliana, R. (2022). Pengaruh Kepercayaan Kepada Pemerintah, Kebijakan Insentif Pajak, Dan Manfaat Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Institut Informatika dan Bisnis Darmajaya). Institut Informatika dan Bisnis Darmajaya. Retrieved from http://repo.darmajaya.ac.id/id/eprint/14197
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