FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI ETIS PENGGELAPAN PAJAK

Zainuddin Zainuddin, Suriana Ar Mahdi, Amelia Abriani Ismail

Abstract


This study aims to determine and analyze the influence of machiavellian, love of money, tax systems, tax rates, tax audits, tax discrimination, technology and tax information on ethical perceptions of tax evasion. The population in this study were all corporate taxpayers registered at KPP Pratama Ternate. The research sample was randomly selected using random sampling method. The number of samples is 347 corporate taxpayers who are registered at KPP Pratama Ternate. This survey research instrument using a questionnaire. Data were analyzed by Smart-PLS. The results of hypothesis testing concluded that: love of money and tax discrimination have a positive effect on tax evasion ethics, while machiavellian, tax systems, tax rates, tax audits, and taxation technology and information have no effect on tax evasion ethics.


Keywords


Ethics on Tax Evasion; Machiavellian, Love Of Money; Taxation System; Tax Rates.

Full Text:

PDF

Article Metrics

Abstract views : 0| PDF views : 0

References


Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50, 179–211. https://doi.org/10.1080/10410236.2018.1493416

Alm, J., & Malézieux, A. (2020). 40 Years of Tax Evasion Games: a Meta-Analysis. In Experimental Economics. https://doi.org/10.1007/s10683-020-09679-3

Ardian, R. D., & Pratomo, D. (2015). Pengaruh Sistem Perpajakan dan Pemeriksaan Pajak Terhadap Penggelapan Pajak (Tax Evasion) Oleh Wajib Pajak Badan (Studi Pada KPP Pratama Wilayah Kota Bandung). E-Proceeding of Management, 2(3), 1–10. Retrieved from https://libraryeproceeding.telkomuniversity.ac.id/index.php/management/article/view/1903/1806

Ardyaksa, T. K., & Kiswanto. (2014). Pengaruh Keadilan, Tarif Pajak, Ketepatan Pengalokasian, Kecurangan, Teknologi Dan Informasi Perpajakan Terhadap Tax Evasion. Accounting Analysis Journal, 3(4), 475–484. https://doi.org/10.15294/aaj.v3i4.4209

Ariyanto, D., Andayani, G. A. P. W., & Putri, I. G. A. M. A. D. (2020). Influence of justice, culture and love of money towards ethical perception on tax evasion with gender as moderating variable. Journal of Money Laundering Control, 23(1), 245–266. https://doi.org/10.1108/JMLC-06-2019-0047

Asih, N. P. S. M., & Dwiyanti, K. T. (2019). Pengaruh Love Of Money, Machiavellian, dan Equity Sensitivity Terhadap Persepsi Etika Penggelapan Pajak (Tax Evasion). E-Jurnal Akuntansi, 26, 1412. https://doi.org/10.24843/eja.2019.v26.i02.p21

Ayu, V., & Sari, P. (2017). Pengaruh Tax Amnesty, Pengetahuan Perpajakan, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. 6(2).

Aziz, T. I., & Taman, A. (2015). Pengaruh Love Of Money dan Machiavellian Terhadap Persepsi Etis Mahasiswa Akuntansi. Jurnal Nominal, IV(2), 31–44.

Budiarto, D. S., Nurmalisa, F., & Yennisa. (2017). Hubungan Antara Religiusitas Dan Machiavellian Dengan Tax Evasion: Riset Berdasarkan Perspektif Gender. Telaah Bisnis, 17(2), 145–168. Retrieved from http://journal.stimykpn.ac.id/index.php/tb/article/view/54/42

Chaironisyah, R. W. (2018). Faktor - faktor yang mempengaruhi persepsi wajib pajak orang pribadi mengenai etika atas penggelapan pajak (tax evasion). Universitas Islam Negri (UIN) Maulana Malik Ibrahim Malang.

Ekaningtyas, R. M. (2020). Persaingan Dan Diskriminasi Upah Gender Di Industri. 17(2), 168–175.

Ervana, O. N. (2019). Pengaruh Pemeriksaan Pajak, Keadilan Pajak Dan Tarif Pajak Terhadap Etika Penggelapan Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Klaten). Akuntansi Pajak, 1(1), 80–92. https://doi.org/10.24964/japd.v1i1.802

Farhan, M., Helmy, H., & Afriyenti, M. (2019). Pengaruh Machiavellian Dan Love Of Money Terhadap Persepsi Etika Penggelapan Pajak Dengan Religiusitas Sebagai Variabel Moderasi. Jurnal Eksplorasi Akuntansi, 1(1), 470–486.

Fitriyanti, I., Fauzi, A., & Armeliza, D. (2017). Pengaruh Ketepatan Pengalokasian, Teknologi dan Informasi Perpajakan, dan Diskriminasi Terhadap Penggelapan Pajak (Tax Evasion). Ilmiah Wahana Akutansi, 12(01), 84–104.

Friskianti, Y., & Handayani, B. D. (2014). Pengaruh Self Assessment System, Keadilan, Teknologi Perpajakan, dan Ketidakpercayaan Kepada Pihak Fiskus Terhadap Tindakan Tax Evasion. Accounting Analysis Journal, 3(4), 457–465.

Górecki, M. A., & Letki, N. (2020). Social Norms Moderate the Effect of Tax System on Tax Evasion: Evidence from a Large-Scale Survey Experiment. Journal of Business Ethics, (2003). https://doi.org/10.1007/s10551-020-04502-8

Gumus, E., & Oz Yalama, G. (2013). Determinants of Tax Evasion Behavior: Empirical Evidence from Survey Data Open economy and fiscal policy View project Determinants of Tax Evasion Behavior: Empirical Evidence from Survey Data. International Business and Management.

Halim, A., Bawono, I. R., & Dara, A. (2020). Perpajakan (Konsep, Aplikasi, Contoh, dan Studi Kasus) (3rd ed.). Jakarta: Salemba Empat.

Handyani, A., & Cahyonowati, N. (2014). Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Mengenai Penggelapan Pajak. Diponegoro Journal Of Accounting, 3(3), 1–7.

Heider, F. (1958). The Psychology of Interpersonal Relations. New York: Wiley.

Indriyani, M., Nurlaela, S., & Wahyuningsih, E. M. (2016). Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi dan Kemungkinan Terdeteksinya Kecurangan Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Perilaku Tax Evasion. Prosiding Seminar Nasional IENACO, 818–825.

Ismarita, G. (2018). Pengaruh Keadilan, Tarif Pajak, Teknologi dan Informasi, Diskriminasi dan Sistem Perpajakan Terhadap Penggelapan Pajak. Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 1(1), 1–15. Retrieved from https://jom.unri.ac.id/index.php/JOMFEKON/article/view/21090/20410

King, W. R., & He, J. (2006). A meta-analysis of the technology acceptance model. Information and Management, 43(6), 740–755. https://doi.org/10.1016/j.im.2006.05.003

Lau, T. C., Choe, K. L., & Tan, L. P. (2013). The moderating effect of religiosity in the relationship between money ethics and tax evasion. Asian Social Science, 9(11), 213–220. https://doi.org/10.5539/ass.v9n11p213

Lenggono, T. O. (2019). Pengaruh Tarif Pajak, Teknologi Dan Informasi Perpajakan, Terdeteksi Kecurangan, Dan Ketepatan Pengalokasian Pajak Terhada Tax Evasion. Jurnal Sosoq, 7(1), 43–50. Retrieved from https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/13915

McGee, R. W. (2006). Three views on the ethics of tax evasion. Journal of Business Ethics, 67(1), 15–35. https://doi.org/10.1007/s10551-006-9002-z

Mira, & Khalid, A. (2016). Pengaruh Self Assessment System dan Pemeriksaan Terhadap Tax Evasion dengan Moralitas Pajak sebagai Variabel Moderat pada KPP Pratama Makassar Utara. Jurnal Ilmiah Akuntansi Peradaban, II(1), 89–107.

Modugu, K. P., & Omoye, A. S. (2014). an Appraisal of Personal Income Tax Evasion in Nigeria. Asian Economic and Financial Review, 4(1), 33–40.

Moss, J. (2005). Race Effects on the Employee Assessing Political Leadership: A Review of Christie and Geis’ (1970) Mach IV Measure of Machiavellianism. Journal of Leadership & Organizational Studies, 11(2), 26–33. https://doi.org/10.1177/107179190501100204

Paramita, A. . M. P., & Budiasih, I. G. A. N. (2016). Pengaruh Sistem Perpajakan, Keadilan, Dan Teknologi Perpajakan Pada Persepsi Wajib Pajak Mengenai Penggelapan Pajak. E-Jurnal Akuntansi Universitas Udanaya, 17(2), 1030–1056.

Permatasari, I., & Laksito, H. (2013). Minimalisasi Tax Evasion Melalui Tarif Pajak (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah KPP Pratama Pekanbaru Senapelan). Diponegoro Journal of Accounting, 2(2), 1–10.

Pohan, H. T. (2009). Analisis Pengaruh Kepemilikan Institusi, Rasio Tobin Q, Akrual Pilihan, Tarif Efektif Pajak, dan Biaya Pajak Ditunda Terhadap Penghindaran Pajak Pada Perusahaan Publik. Jurnal Informasi, Perpajakan, Akuntansi Dan Keuangan Publik, 4(2), 113–135.

Pratiwi, E., & Prabowo, R. (2019). Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi. AFRE (Accounting and Financial Review), 2(1), 8–15. https://doi.org/10.26905/afr.v2i1.3008

Prisantama, A., & Muqodim. (2016). The Influences of the Tax System, Tax Rate, Tax Audit and Tax Discrimination on Tax Evasion by Body Taxpayer. The Indonesian Journal of Accounting Research, 19(2), 161–184. Retrieved from http://www.ijar-iaikapd.or.id/index.php/ijar/article/view/408/76

Purwanto, Sulaeha, T., & Safira, H. (2018). Pengaruh Self Assessment System Dan Pemeriksaan Pajak Terhadap Tax Evasion (Studi Kasus Pada Wajib Pajak Badan Di Kantor Pelayanan Pajak Pratama Sumedang). Ekspansi, 10(2), 139–146.

Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150–169. https://doi.org/10.1016/j.intaccaudtax.2006.08.005

Robbins, S. P., & Judge, T. A. (2018). Essentials of Organizational Behavior (Fourteenth Edition). In Journal of Chemical Information and Modeling.

Shafer, W. E., & Simmons, R. S. (2008). Social responsibility, Machiavellianism and tax avoidance: A study of Hong Kong tax professionals. Accounting, Auditing and Accountability Journal, 21(5), 695–720. https://doi.org/10.1108/09513570810872978

Shafer, W. E., & Wang, Z. (2018). Machiavellianism, social norms, and taxpayer compliance. Business Ethics, 27(1), 42–55. https://doi.org/10.1111/beer.12166

Silaen, C., Basri, Y. M., & Azhari. (2015). Pengaruh Sistem Perpajakan, Diskriminasi, Teknologi Dan Informasi Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Jurnal Organisasi Dan Manajemen (JOM) Fekon, 2(2).

Sujarweni, W. (2015). Metodologi Penelitian - Bisnis dan Ekonomi. In Metodologi Penelitian. Yogyakarta: PT. Pustaka Baru.

Suminarsasi, W., & Supriyadi. (2012). Pengaruh Keadilan, Sistem Perpajakan, dan Diskriminasi terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Multiparadigma Lecture2.

Supriyati. (2017). Perspektif Mahasiswa STIE Perbanas Surabaya atas Tax Evasion. InFestasi, 13(2), 344–353. https://doi.org/10.21107/infestasi.v13i2.3513

Tang, T. L. P., & Chen, Y. J. (2008). Intelligence vs. wisdom: The love of money, machiavellianism, and unethical behavior across college major and gender. Journal of Business Ethics, 82(1), 1–26. https://doi.org/10.1007/s10551-007-9559-1

Widjaja, P. N. K., Lambey, L., & Walandouw, S. K. (2017). Pengaruh Diskriminasi dan Pemeriksaan Pajak Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak di Kota Bitung (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung). Going Concern : Jurnal Riset Akuntansi, 12(2), 541–552. https://doi.org/10.32400/gc.12.2.17961.2017

Yusra, M., & Utami, C. (2018). Pengaruh Love of Money dan machiavellian Terhadap Persepsi Etis Mahasiswa Akuntansi (Studi Empiris Pada Mahasiswa Prodi Akuntansi Universitas Malikussaleh). Akuntansi Dan Keuangan, 6(1), 11–24. https://doi.org/10.21831/nominal.v4i2.7998

Zainuddin, Z. (2017). Pengetahuan Dan Pemahaman Aturan Perpajakan, Kualitas Pelayanan Dan Persepsi Atas Efektifitas Sistem Perpajakan Terhadap Kemauan Membayar Pajak Dengan Kesadaran Membayar Pajak Sebagai Variabel Intervening. Jurnal Riset Akuntansi Terpadu. https://doi.org/10.35448/jrat.v10i2.4252




DOI: http://dx.doi.org/10.25105/jipak.v16i1.6441

Refbacks

  • There are currently no refbacks.


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