The Effect of Tax Literacy, Tax Justice, and Tax Law Enforcement on Non-Employee Taxpayer Compliance Through Tax Morale as an Intervening Variable
DOI:
https://doi.org/10.37385/ijedr.v5i2.3844Keywords:
Tax literacy, Tax justice, Tax law enforcement, Taxpayer compliance, Tax moraleAbstract
Taxes have an important role for Indonesia, one of the main functions of taxes is that taxes are a source of state revenue intended for the realization of the welfare and prosperity of the nation. Self Assessment System requires a change in attitude (awareness) of taxpayers to pay taxes voluntarily (voluntary compliance). Voluntary compliance with tax obligations is the backbone of the Self Assessment System. The high and low level of people's compliance in paying taxes is influenced by internal factors and also external factors. In this study, the internal factors that will be examined are tax literacy and tax morale factors, while the external factors studied are the variables of Tax Justice and Tax Law Enforcement. The research method used is to use descriptive research methods through a quantitative approach. The data collection technique used in this study, namely primary data. This study uses Path Analysis in testing data. Primary data obtained through questionnaire techniques distributed to 60 non-employee individual taxpayers in the Cibeunying Pratama KPP area. And will be tested using SPSS v.26. Based on the results of the path analysis test, it is known that tax literacy, tax justice, and tax law enforcement have no indirect effect on non-employee taxpayer compliance through tax morale at KPP Pratama Cibeunying.
References
Agun, W. A. N. U., Datrini, L. K., & Amlayasa, A. A. B. (2022). Kepatuhan Wajib Pajak dalam Memenuhi Kewajiban Perpajakan Orang Pribadi. WICAKSANA: Jurnal Lingkungan Dan Pembangunan, 6(1), 23–31.
Alexander, P., Balavac, M., Mukherjee, S., Lymer, A., & Massey, D. (2018). Improving tax literacy and tax morale of young adults. Department of Accounting, Finance & Economic, Bournemouth University.
Alm, J., & Torgler, B. (2006). Culture Difference and Tax Morale in Europe and the United States. Journal of Economic Psychology, 27(2), 224–246.
Anggraeni Dwijayanti, M. S., & Pratama, A. (2021). Pengaruh Religiusitas Dan Keadilan Pajak Pada Sikap Kepatuhan Wajib Pajak (Survei pada Wajib Pajak Orang Pribadi Pada Kantor Wilayah Direktorat Jenderal Pajak Jawa Barat I). Jurnal Akuntansi Dan Pajak, 22(01), 136.
Ardin, A. T., Adiningsih, C. N., Sofyan, D. R., & Irawan, F. (2022). Tinjauan Hukum Administrasi Negara Terhadap Kepatuhan Wajib Pajak Dalam Program Pengungkapan Sukarela. Journal of Law, Administration, and Social Science, 2(1), 33–44.
Castañeda, N. (2023). Fairness and Tax Morale in Developing Countries. Studies in Comparative International Development, 1–25. https://doi.org/10.1007/S12116-023-09394-Z
Catrine. (2020). Apa Bedanya Tax Avoidance Dan Tax Evasion? Pajakku.Com. https://www.pajakku.com/read/5f6ad6402712877582239046/Apa-Bedanya-Tax-Avoidance-dan-Tax-Evasion-
Faqir, A. A. (2023). Rafael Alun Minta Maaf Kasus Penganiayaan Mario Dandy Coreng Reputasi Kemenkeu. Merdeka.Com. https://www.merdeka.com/uang/rafael-alun-minta-maaf-kasus-penganiayaan-mario-dandy-coreng-reputasi-kemenkeu.html
Fauziah, N. (2016). Faktor-Faktor Yang Mempengaruhi Fraud Pada Satuan Kerja Pemerintah Daerah Kabupaten Temanggung. AAJ: Accounting Analysis Journal, 5(2).
Hanba, O., Hanba, B., Andrushko, O., Denysovskyi, M., & Olytskyi, O. (2022). Trust, trust relations, legal relations: Correlation, interrelation and manifestation in the work of law enforcement agencies of modern European States. Amazonia Investiga, 11(58), 212–221. https://doi.org/10.34069/Ai/2022.58.10.23
Hidayat, A. S., Yunus, N. R., & Helmi, M. I. (2023). Law Enforcement Ethics and Morality Contribution in Reducing the Culture of Corruption. Education, 3(4), 608–618. https://doi.org/10.55677/ijssers/V03I4Y2023-11
Kasper, M. (2016). How do institutional, social, and individual factors shape tax compliance behavior? Evidence from 14 Eastern European countries. Evidence From, 14.
Laksmi, K. W., Ariwangsa, I. G. N. O., Lasmi, N. W., & Sianipar, A. D. (2022). Pengaruh faktor-faktor Internal Diri Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(3), 1355–1359.
Larasati, S. V. (2022). Peran hukum pajak dalam meningkatkan kepatuhan wajib pajak membayar pajak. Jurnal Humaya: Jurnal Hukum, Humaniora, Masyarakat, Dan Budaya, 2(1), 60–66.
Liputan6. (2022). Hadi Poernomo Ungkap Penyebab Tax Ratio Indonesia Masih Rendah. Liputan6. https://www.liputan6.com/bisnis/read/4611977/hadi-poernomo-ungkap-penyebab-tax-ratio-indonesia-masih-rendah
Nurcahya, S. D., & Kuniawati, L. (2022). Determinan Tax Morale Pada Orang Pribadi non Karyawan Studi Empiris Pada Mitra Go-Jek Indonesia. Jurnal Kajian Ilmiah Perpajakan Indonesia, 4(1), 82–106. https://doi.org/10.52869/St.V4i1.101
Nurmantu, S. (2005). Pengantar Perpajakan. Granit.
Paat, M. I., Sondakh, J. J., & Budiarso, N. S. (2021). Pengaruh Keadilan Distributif Dan Moralitas Pajak Terhadap Kepatuhan Wajib Pajak Dengan Variabel Intervening Kepuasan Wajib Pajak Hotel Di Kota Manado. JURNAL RISET AKUNTANSI DAN AUDITING" GOODWILL", 12(2), 354–365.
Pratiwi, R. Y. (2023). Arti Penting Pajak Bagi Negara Dan Masyarakat. Pajak.Com. https://www.pajak.com/komunitas/opini-pajak/arti-penting-pajak-bagi-negara-dan-masyarakat/
Rodriguez-Justicia, D., & Theilen, B. (2018). Education and tax morale. Journal of Economic Psychology, 64, 18–48.
Sigit. (2020). Penerapan E-System Perpajakan. Pajakku.Com. https://www.pajakku.com/Read/5dae7b994c6a88754c08803e/penerapan-e-system-perpajakan
Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Tahar, A., & Rachman, A. K. (2014). Pengaruh faktor internal dan faktor eksternal terhadap kepatuhan wajib pajak. Journal of Accounting and Investment, 15(1), 56–67.
Wassermann, M., & Bornman, M. (2020). Tax knowledge for the digital economy. Journal of Economic and Financial Sciences, 13(1), 1–11.
Yuliati, N. N., & Fauzi, A. K. (2020). Literasi pajak, kualitas pelayanan, sanksi perpajakan dan kepatuhan wajib pajak UMKM. Akutansi Bisnis & Manajemen (ABM), 27(2).
Yusuf, A. E. (2023). Dilema Moral Dalam Pengambilan Keputusan. Binus University Charter Building Development Center. https://binus.ac.id/Character-Building/2023/08/Dilema-Moral-Dalam-Pengambilan-Keputusan/
