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)

Authors

  • Anggraeni Dwijayanti Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Padjadjaran, Indonesia
  • Memed Sueb Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Padjadjaran, Indonesia
  • Arie Pratama Fakultas Ekonomi dan Bisnis Universitas Padjadjaran, Indonesia

Keywords:

Taxpayer Religiosity, Tax Justice, and Taxpayer Compliance.

Abstract

The low tax revenue ratio reflects the low level of taxpayer compliance, because the increasing level of compliance will encourage the tax revenue ratio and vice versa. A number of non-economic factors that influence tax compliance behavior are related to religious value (religiosity) and tax justice. This research is a quantitative research developed with a descriptive verification method with a time horizon that is cross section /one shot. The unit of analysis in this study is an individual taxpayer registered at the Regional Office of the Directorate General of Taxes, West Java 1 in 2019. The data analysis technique used in this study uses multiple linear regression. The results showed that taxpayer religiosity and tax justice had a positive and significant effect on taxpayers partially. he magnitude influence of religiosity and tax justice on taxpayers is 73.2%, and 26.8% is contribute from the other variables.

References

Allport, G. W. and Ross, J. M. (1967) ‘Personal religious orientation and prejudice’, Journal of Personality and Social Psychology, 5(4), pp. 432–443. doi: 10.1037/h0021212.

Bradley, C. F. (1994) An empirical investigation of factors affecting corporate tax compliance behavior. University of Alabama.

Brotodihardjo, R. S. (1993) Pengantar Ilmu Hukum Pajak. Bandung: PT. Eresco.

Delamontagne, R. G. and Greenville (2010) ‘High religiosity and societal dysfunction in the United States during the first decade of the twenty-first century’, Evolutionary Psychology, 8(4), pp. 617–657. doi: 10.1177/147470491000800407.

Gujarati, D. . (1995) Basic Econometric. 3rd Editio. McGraw Hill, Inc.

Lubis, R. K. (2019) Memperbaiki Kinerja Tax Ratio: Sebuah Pendekatan Makro, Pajak.go.id. Available at: https://pajak.go.id/index.php/id/artikel/memperbaiki-kinerja-tax-ratio-sebuah-pendekatan-makro.

Mohdali, R. and Pope, J. (2014) ‘The influence of religiosity on taxpayers’ compliance attitudes Empirical evidence from a mixed-methods study in Malaysia’, Accounting Research Journal, 27(1), pp. 71–91.

Mokosolang, C., Prang, J. and Mananohas, M. (2015) ‘Analisis Heteroskedastisitas Pada Data Cross Section dengan White Heteroscedasticity Test dan Weighted Least Squares’, d’CARTESIAN, 4(2), p. 172. doi: 10.35799/dc.4.2.2015.9056.

Musgrave, R. A. and Musgrave, P. (1984) Public Finance in Theory and Practice. New York: McGraw-Hill Inc.

Nurmantu, S. (2005) Pengantar Perpajakan. Jakarta: Granit.

Rahayu, N. (2017) ‘Pengaruh Pengetahuan Perpajakan, Ketegasan Sanksi Pajak, Dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak’, Riset Akuntansi dan Keuangan Indonesia, 1(1), pp. 15–30. doi: 10.23917/reaksi.v3i2.6743.

Saragih, A. H., Dessy, D. and Hendrawan, A. (2020) ‘Analisis Pengaruh Religiusitas Terhadap Kepatuhan Pajak WaAnalisis Pengaruh Religiusitas Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi Beragama Kristen Protestanib Pajak Orang Pribadi Beragama Kristen Protestan’, JPAK : Jurnal Pendidikan Akuntansi dan Keuangan, 8(1), pp. 1–14. doi: 10.17509/jpak.v8i1.16810.

Simanjuntak, P. (2008) Pengaruh Time budget pressure dan Resiko Kesalahan terhadap Penurunan Kualitas Audit (Reduced Audit Quality). Semarang: Universitas Diponegoro.

Simanjuntak, T. H. and Mukhlis, I. (2012) ‘Analysis of Tax Compliance and Impacts on Regional Budgeting and Public Welfare’, Administrative Science & Organization, 19(3), pp. 194–205.

Thomas, C. (2012) ‘Assessing Tax Fairness Dimensions in a Small Developing Economy’, Business and Economics Journal, 3(1).

Torgler, B. (2006) ‘The importance of faith: Tax morale and religiosity’, Journal of Economic Behavior and Organization, 61(1), pp. 81–109. doi: 10.1016/j.jebo.2004.10.007.

Utama, A. and Wahyudi, D. (2016) ‘Pengaruh Religiusitas terhadap Perilaku Kepatuhan Wajib Pajak Orang Pribadi di Provinsi DKI Jakarta’, Jurnal Lingkar Widyaiswara, Edisi. 3 N(2), pp. 1–13. doi: 10.1016/S0040-4020(00)00446-4.

Welch, M. R. et al. (2005) ‘“But everybody does it...â€: The effects of perceptions, moral pressures, and informal sanctions on tax cheating’, Sociological Spectrum, 25(1), pp. 21–52. doi: 10.1080/027321790500103.

Widodo, W., Djefris, D. and Wardhani, E. A. (2010) Moralitas, Budaya dan Kepatuhan Pajak. Bandung: Alfabeta

Downloads

Published

2021-07-13

How to Cite

Dwijayanti, A., Sueb, M., & 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(1), 136–141. Retrieved from https://jurnal.stie-aas.ac.id/index.php/jap/article/view/2235

Issue

Vol. 22 No. 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

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

Similar Articles

<< < 1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.