FAKTOR PREDIKTOR KEPATUHAN WAJIB PAJAK DALAM PERSPEKTIF THEORY OF PLANNED BEHAVIOR (STUDI EMPIRIS PADA KPP PRATAMA RUTENG)
Abstract
This research aims to analyze the predictor factors that influence taxpayer compliance, which are built within the theory of planned behavior model. The research was conducted on individual taxpayers registered at the Pratama Ruteng Tax Service Office, which is within the working area of the East Nusa Tenggara Regional Office of the Directorate General of Taxes. Data collection was conducted through a survey. Data analysis was performed using regression with the SPSS application. The results indicate that both taxpayer morality and tax justice perception have a positive and significant impact on taxpayer compliance. Conversely, tax complexity has a negative and insignificant effect on taxpayer compliance. These findings imply that taxpayer compliance behavior is greatly determined by the experiences and conditions of the taxpayer, particularly concerning aspects of morality, justice perception, and tax complexity.
References
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Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and. Human Decision Processes, 50, 179–211.
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Gambo, E. J., Ahmad, H., & Bello, U. (2014). The Relationship between Tax Complexity and Tax Compliance among Small and Medium Enterprises (SMEs) in Nigeria. Research Journal of Finance and Accounting, 5(12), 140-145.
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS. 21 Update PLS Regresi. Badan Penerbit Universitas. Diponegoro.
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Handoyo, S. P. P., Pangayow, B. J., Tandililing, E. M., Seralurin, Y. C., & Muslimin, U. R. (2024). Pengaruh Religiusitas, Keadilan Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Journal of Economic, Bussines and Accounting (COSTING), 7(4), 7234-7248.
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Nainggolan, J. (2024). Analisis Pengaruh Keadilan Pajak, Kesederhanaan Pajak dan
Pengetahuan Pajak Terhadap Kepatuhan Pajak Pelaku UMKM. Owner: Riset dan Jurnal Akuntansi, 8(2), 1797-1809.
Neve, L., & Imbert, C. (2019). Tax Regulation Complexity and Its Impacts on Compliance. International Journal of Taxation Studies, 15(2), 123-145.
Nurfadillah. (2021). Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi, Teknologi dan Informasi Perpajakan terhadap Persepsi Penggelapan Pajak Studi empiris pada UMKM Kec. Kembangan Kota Jakarta Bar. PRO@KSI, 1.
Octavia, M. (2024). Pengaruh Kompleksitas Pajak, Kondisi Keuangan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak (Doctoral dissertation, Prodi Akuntansi).
Obazee, O. &. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria,. IBusiness, 08(01), 1–9. https://doi.org/10.4236/ib.2016.81001.
Patty, A. C., & Tehuayo, D. B. (2024). Pengaruh Moralitas, Religiusitas, dan Sosialisasi,Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Administrasi Terapan, 3(1), 293-302.
Pratama. (2021). Pengaruh Kondisi Keuangan Pasca New Normal Jimea Ekonomi , Dan Akuntansi. Jurnal Ilmiah Mea ( Manajemen ), 7(2), 1–13.
Pratiwi, I. A. . (2014). Variabel-variabel yang Berpengaruh Terhadap penyaluran Kredit Modal Kerja UMKM di Bali Periode 2000-2013. E-Jurnal EP Unud., Vol.3 No.3.
Primasari & Hendradni. (2022). Pengaruh kompleksitas pajak, pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak. Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Volume 5.
RAKHMAWATI, F. N. (2023). Pengaruh Keadilan Pajak, Pewnerapan E-Filing dan Self Assessment System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Usahawan (Survey pada Kantor Pelayanan Pajak Pratama Cimahi) (Doctoral dissertation, Universitas Sangga Buana YPKP).
Remali, A. M., Ghani, E. K., & Said, J. (2020). The Influence of Tax Complexity on Tax Compliance Behaviour among SMEs in Malaysia. Journal of Accounting and Taxation, 12(3), 165-178.
Retnawati. (2017). Analisis Jalur, Analisis Faktor Konfirmatori dan Pemodelan Persamaan Struktural. Makalah disajikan pada kegiatan Workshop Teknik Analisis Data Fakultas Ekonomi dan Bisnis IAIN Batusangkar di Rocky Hotel Bukittinggi
Ristanti, F., Khasanah, U., & Kuntadi, C. (2022). Literature Review Pengaruh Penerapan Pajak Umkm , Sosialisasi Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. 1(2), 380–391.
Rosita & Handayani. 2023.Pengaruh Kesadaran Wajib Pajak, Moral Wajib Pajak, dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Jakarta Barat.Volume 03
Rosmawati. (2021). Persepsi Keadilan Pajak Terhadap Perilaku Kepatuhan Wajib Pajak. Amnesty: Jurnal Riset Perpajakan, 4(1), 99–113. https://doi.org/10.26618/jrp.v4i1.5311.
Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’
view. Procedia-Social and Behavioral Sciences, 109, 1069-1075.
Saad, N. (2022). Store environment, personality factors and impulse buying behaviour in Egypt: The mediating roles of shop enjoyment and impulse buying tendencies Quality of work life View project Store Environment, Personality Factors and Impulse Buying Behavior in Egypt. Journal of Business and Management Sciences, 3, 69–77.
Sugiyono. (2015). Metode Penelitian Kuantitatif Kualitatif Dan R&D.
Sularsih. (2021). Moralitas dan kesadaran terhadap kepatuhan wajib pajak UMKM dengan memanfaatkan fasilitas perpajakan dimasa pandemi Covid-19. Jurnal Paradigma Ekonomika.
Wardani, D. K., & Anugrah, W. (2023). Pengaruh Tax Morale Dan Pemahaman Tri Nga Terhadap Peningkatan Kepatuhan Calon Wajib Pajak. Jurnal Sosial Ekonomi Dan Humaniora, 9(2), 221–226. https://doi.org/10.29303/jseh.v9i2.210.
Weinzierl, M. (2018). The Surprising Power of Age-Dependent Taxes. Journal of Political Economy, 126(6), 2187-2229. doi:10.1086/699333.
Wenzel. (2020). How mindfulness shapes the situational use of emotion regulation strategies in daily life. Cognition and Emotion. 34(7), 1408–1422.
Widya, P. R., Kristianto, A. H., & Jimmi, J. (2020). Model Perilaku Anggota Klub Motor Di Bengkayang: Pendekatan Eksploratoris. Jurnal Maneksi, 9(1), 317–321. https://doi.org/10.31959/jm.v9i1.405
Yusufin, H. B., & Rakhmayani, A. (2024). Pengaruh Keadilan, Kepatuhan, Pemeriksaan, Sistem dan Diskriminasi Perpajakan Terhadap Wajib Pajak Mengenai Penggelapan Pajak. Jurnal Edueco, 7(1), 1-10.
Zaikin, M., Pagalung, G., & Rasyid, S. (2022). Pengaruh Pengetahuan Wajib Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Intervening. Owner, 7(1), 57–76.
Zaikin, R., et al. (2022). Factors Influencing Tax Compliance: An Empirical Study. International Journal of Finance and Economics
Afdalia, N., Pontoh, G., & Kartini. (2014). Theory of Planned Behavior Dan Readiness for Change. Jaai, 18(2), 110–123.
Ajzen, I., & Fishbein, M. (1973). Attitudinal and normative variables as predictors of specific behavior. Journal of Personality and Social Psychology, 27(1), 41–57. https://doi.org/10.1037/h0034440
Ajzen, I. & Fishbein, M. (1980). Understanding Attitudes and Predicting Social Behavior Englewood Cliffs. Prentice-Hall.
Ajzen. (2005). Attitudes, Personality, and Behavior (2nd ed.). Open University Press.
Ajzen, I. (1991). The Theory of Planned Behavior. Organizational Behavior and. Human Decision Processes, 50, 179–211.
Al, C. et. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment.
Alabede, J. (2011). Individual Taxpayers’ Attitude and Compliace. Behaviour in Nigeria: The Moderating Role Of Financial Condition and Risk. Ournal of Accounting and Taxation, Vol. 3(5), 91–104.
Amalia, F. A. (2020). Penerapan PP. No. 23 Tahun 2018 dan Kepatuhan Pajak: Implementasi Pelaporan Keuangan sebagai Variabel Moderasi. Jurnal Ekonomi Dan Bisnis., 15, No. 2.
Berutu, D.A., & Harto, P. (2012). Persepsi Keadilan Pajak Terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi (WPOP), 2(2003),1-10.
Cahyo. (2021).Moral Pajak, Sanksi Pajak, Penerapan E-Filling dan Kepatuhan Pajak. Jurnal Akuntansi.Vol. 31 No. 11
Dwenger, N. (2013). User Cost Elasticity of Capital Revisited. Https://Onlinelibrary.Wiley.Com/. https://onlinelibrary.wiley.com/doi/abs/10.1111/ecca.12054
Elvira, V. (2023). Pengaruh Pemahaman, Sanksi Perpajakan Dan Moralitas Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Wilayah Dki Jakarta: Pengaruh Pemahaman, Sanksi Perpajakan Dan Moralitas Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Wilayah Dki Jakarta. Journal Advancement Center for Finance and Accounting, 3(02), 143-191.
Endrasti, N. R., & Prastiwi, D. (2023). Pengarub Kompleksitas Sistem Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Gender sebagai Variabel Moderasi. Jurnal Analisa Akuntansi dan Perpajakan, 7(2), 200-219.
Fishbein. (1967). A behavior theory approach to the relations between beliefs about an object and the attitude toward the object. In M. Fishbein (Ed.), Readings in attitude theory and measurement (pp. 389–400). John Wiley & Sons.
Gambo, E. J., Ahmad, H., & Bello, U. (2014). The Relationship between Tax Complexity and Tax Compliance among Small and Medium Enterprises (SMEs) in Nigeria. Research Journal of Finance and Accounting, 5(12), 140-145.
Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS. 21 Update PLS Regresi. Badan Penerbit Universitas. Diponegoro.
Goetz, M. L. (1978). Tax Avoidance, Horizontal Equity, and Tax Reform: A Proposed Synthesis. Southern Economic Journal Goldstein, Sidney, 44, 798–812.
Handoyo, S. P. P., Pangayow, B. J., Tandililing, E. M., Seralurin, Y. C., & Muslimin, U. R. (2024). Pengaruh Religiusitas, Keadilan Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Journal of Economic, Bussines and Accounting (COSTING), 7(4), 7234-7248.
Jogiyanto. (2008). Analisis dan Desain Sistem Informasi:Pendekatan Terstruktur Teori dan Praktek Aplikasi Bisnis. Andi.
Kirchler, Erich, Christoph Kogler, dan S. M. (2014). “Cooperative Tax Compliance: From Deterrence to Deference. Current Directions in Psychological Science, 23 (2), 87–92.
Kuncoro. (2013). Metode Penelitian Kuantitatif Kualitattif Dan R&D. Erlangga.
Kurniawan, A. S., Widowati, R., & Handayani, S. D. (2022). Integration of the Theory of Reasoned Action (TRA) on Hotel Room Repurchase Intention using Online Hotel Room Booking Applications. Jurnal Manajemen Teori Dan Terapan | Journal of Theory and Applied Management, 15(1), 77–90. https://doi.org/10.20473/jmtt.v15i1.34935.
Mardalis. (2008). Metode Penelitian Suatu Pendekatan Proposal. Bumi Aksara.
Mukoffi, A., Himawan, S., Sulistyowati, Y., Sularsih, H., & Boru, A. Y. (2023). Religiusitas, Moral, Budaya Lingkungan Terhadap Kepatuhan Wajib Pajak UMKM Pada Masa Pandemi Covid-19. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 19-40.
Nainggolan, J. (2024). Analisis Pengaruh Keadilan Pajak, Kesederhanaan Pajak dan
Pengetahuan Pajak Terhadap Kepatuhan Pajak Pelaku UMKM. Owner: Riset dan Jurnal Akuntansi, 8(2), 1797-1809.
Neve, L., & Imbert, C. (2019). Tax Regulation Complexity and Its Impacts on Compliance. International Journal of Taxation Studies, 15(2), 123-145.
Nurfadillah. (2021). Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi, Teknologi dan Informasi Perpajakan terhadap Persepsi Penggelapan Pajak Studi empiris pada UMKM Kec. Kembangan Kota Jakarta Bar. PRO@KSI, 1.
Octavia, M. (2024). Pengaruh Kompleksitas Pajak, Kondisi Keuangan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak (Doctoral dissertation, Prodi Akuntansi).
Obazee, O. &. (2016). Tax Knowledge, Penalties and Tax Compliance in Small and Medium Scale Enterprises in Nigeria,. IBusiness, 08(01), 1–9. https://doi.org/10.4236/ib.2016.81001.
Patty, A. C., & Tehuayo, D. B. (2024). Pengaruh Moralitas, Religiusitas, dan Sosialisasi,Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Administrasi Terapan, 3(1), 293-302.
Pratama. (2021). Pengaruh Kondisi Keuangan Pasca New Normal Jimea Ekonomi , Dan Akuntansi. Jurnal Ilmiah Mea ( Manajemen ), 7(2), 1–13.
Pratiwi, I. A. . (2014). Variabel-variabel yang Berpengaruh Terhadap penyaluran Kredit Modal Kerja UMKM di Bali Periode 2000-2013. E-Jurnal EP Unud., Vol.3 No.3.
Primasari & Hendradni. (2022). Pengaruh kompleksitas pajak, pemeriksaan pajak dan sanksi pajak terhadap kepatuhan wajib pajak. Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Volume 5.
RAKHMAWATI, F. N. (2023). Pengaruh Keadilan Pajak, Pewnerapan E-Filing dan Self Assessment System Terhadap Kepatuhan Wajib Pajak Orang Pribadi Usahawan (Survey pada Kantor Pelayanan Pajak Pratama Cimahi) (Doctoral dissertation, Universitas Sangga Buana YPKP).
Remali, A. M., Ghani, E. K., & Said, J. (2020). The Influence of Tax Complexity on Tax Compliance Behaviour among SMEs in Malaysia. Journal of Accounting and Taxation, 12(3), 165-178.
Retnawati. (2017). Analisis Jalur, Analisis Faktor Konfirmatori dan Pemodelan Persamaan Struktural. Makalah disajikan pada kegiatan Workshop Teknik Analisis Data Fakultas Ekonomi dan Bisnis IAIN Batusangkar di Rocky Hotel Bukittinggi
Ristanti, F., Khasanah, U., & Kuntadi, C. (2022). Literature Review Pengaruh Penerapan Pajak Umkm , Sosialisasi Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak. 1(2), 380–391.
Rosita & Handayani. 2023.Pengaruh Kesadaran Wajib Pajak, Moral Wajib Pajak, dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Jakarta Barat.Volume 03
Rosmawati. (2021). Persepsi Keadilan Pajak Terhadap Perilaku Kepatuhan Wajib Pajak. Amnesty: Jurnal Riset Perpajakan, 4(1), 99–113. https://doi.org/10.26618/jrp.v4i1.5311.
Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers’
view. Procedia-Social and Behavioral Sciences, 109, 1069-1075.
Saad, N. (2022). Store environment, personality factors and impulse buying behaviour in Egypt: The mediating roles of shop enjoyment and impulse buying tendencies Quality of work life View project Store Environment, Personality Factors and Impulse Buying Behavior in Egypt. Journal of Business and Management Sciences, 3, 69–77.
Sugiyono. (2015). Metode Penelitian Kuantitatif Kualitatif Dan R&D.
Sularsih. (2021). Moralitas dan kesadaran terhadap kepatuhan wajib pajak UMKM dengan memanfaatkan fasilitas perpajakan dimasa pandemi Covid-19. Jurnal Paradigma Ekonomika.
Wardani, D. K., & Anugrah, W. (2023). Pengaruh Tax Morale Dan Pemahaman Tri Nga Terhadap Peningkatan Kepatuhan Calon Wajib Pajak. Jurnal Sosial Ekonomi Dan Humaniora, 9(2), 221–226. https://doi.org/10.29303/jseh.v9i2.210.
Weinzierl, M. (2018). The Surprising Power of Age-Dependent Taxes. Journal of Political Economy, 126(6), 2187-2229. doi:10.1086/699333.
Wenzel. (2020). How mindfulness shapes the situational use of emotion regulation strategies in daily life. Cognition and Emotion. 34(7), 1408–1422.
Widya, P. R., Kristianto, A. H., & Jimmi, J. (2020). Model Perilaku Anggota Klub Motor Di Bengkayang: Pendekatan Eksploratoris. Jurnal Maneksi, 9(1), 317–321. https://doi.org/10.31959/jm.v9i1.405
Yusufin, H. B., & Rakhmayani, A. (2024). Pengaruh Keadilan, Kepatuhan, Pemeriksaan, Sistem dan Diskriminasi Perpajakan Terhadap Wajib Pajak Mengenai Penggelapan Pajak. Jurnal Edueco, 7(1), 1-10.
Zaikin, M., Pagalung, G., & Rasyid, S. (2022). Pengaruh Pengetahuan Wajib Pajak dan Sosialisasi Pajak terhadap Kepatuhan Wajib Pajak dengan Kesadaran Wajib Pajak sebagai Variabel Intervening. Owner, 7(1), 57–76.
Zaikin, R., et al. (2022). Factors Influencing Tax Compliance: An Empirical Study. International Journal of Finance and Economics
Published
2024-12-17
How to Cite
Jehadun, M., Ng, S. and Daromes, F. (2024) “FAKTOR PREDIKTOR KEPATUHAN WAJIB PAJAK DALAM PERSPEKTIF THEORY OF PLANNED BEHAVIOR (STUDI EMPIRIS PADA KPP PRATAMA RUTENG)”, Dinamika Akuntansi Keuangan dan Perbankan, 13(2), pp. 99 - 120. doi: 10.35315/dakp.v13i2.10044.
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