THE NEXUS OF SELF-ASSESSMENT, MONEY ETHICS, AND TAX SANCTIONS IN TAX COMPLIANCE
Kata Kunci:
Self assessment system, money ethics, tax sanctions, tax evasion
Abstrak
This research seeks to explore and examine the connection between self-assessment systems, money ethics, and tax sanctions on individuals' views regarding tax evasion. Primary data were gathered using questionnaires distributed at the North Makassar KPP Pratama research location, involving a sample of 100 taxpayers. Quantitative methods were employed to test the analytical model using multiple linear regression. The findings indicate that the self-assessment system negatively impacts tax evasion, while money ethics have a positive impact. Conversely, tax sanctions do not have a significant effect on tax evasion. Overall, self-assessment systems, money ethics, and tax sanctions collectively influence taxpayers' views on tax evasion. This research is crucial for further examination as it can provide valuable insights for the government in formulating tax regulations.
Referensi
Afkarina, I. (2018). Pengaruh Self Assessment System , Biaya Kepatuhan Dan Keadilan Terhadap Persepsi Wajib Pajak Mengenaik Tax Evasion. Universitas Brawijaya, 1–119.
Ajzen, I. 1991. The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50: 179–211.
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Intan Maharani, G. A. A., Made Endiana, I. D., & Diah Kumalasari, P. (2021). Pengaruh Moral Wajib Pajak, Sanksi Pajak, Sistem Pajak, Pemeriksaan Pajak Dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Etika Atas Tax Evasion. Jurnal Kharisma, 3(1), 63–72. www.kemenkeu.go.id
Irianto, Edy Slamet., Sugihastuti., Jurdi syarifuddin. 2012. Kebijakan Fiskal dan Pengelolaan Pajak di Indonesia. Yogyakarta: Aswaja Pressindo.
Kementerian Keuangan Republik Indonesia. 2022. Kementerian Keuangan Gelar Pajak Bertutur 2022, https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/Kementerian-Keuangan-Gelar-Pajak-Bertutur-2022-%281%29, diakses pada 12 September 2023.
Kon@Sapawi, M N A., Hamid, N A., Shamsuddin, R., & Norizan, S. (2022, June 16). Determinants of Tax Compliance among Micro Business: Malaysian Perspective. https://doi.org/10.6007/ijarafms/v12-i2/14289.
Kusuma, D I. (2021, December 15). Analisis Peranan Konsultan Pajak Terhadap, Kepatuhan Wajib Pajak dalam Melaksanakan Kewajiban Perpajakan. https://sostech.greenvest.co.id/index.php/sostech/article/download/263/365
Maghfiroh D, & Fajarwati D. (2016). Persepsi Wajib Pajak Mengenai Pengaruh Keadilan, Sistem Perpajakan, Dan Sanksi Perpajakan Terhadap Penggelapan Pajak (Survey terhadap UMKM di Bekasi). Jrak, 7(1), 39–55.
Novitasari, F., Drestalita, N C., & Maryati, S. (2020, November 1). The impacts of Terhadap infrastructure development on economic growth (case study: DKI Jakarta, Banten Province and West Java Province). https://hcvalidate.perfdrive.com/fb803c746e9148689b3984a31fccd902//
Oktaviani, R. M., Srimindarti, C., Ramawati, P., & Udin, U. (2020). Does Religiosity and Morality Undermine Student Perceptions of Money Ethics on Tax Evasion? International Journal of Tourism, 5, 11–17.
Razif, R., & Rasyidah, A. (2020). Pengaruh Self Assessment System, Money Ethics, Dan Teknologi Dan Informasi Perpajakan Terhadap Persepsi Wajib Pajak Badan Mengenai Tax Evasion (Studi Kasus Pada KPP Pratama Langsa). Al Mashaadir : Jurnal Ilmu Syariah, 1(1). https://doi.org/10.52029/jis.v1i1.5
Santana, R., Tanno, A., & Misra, F. (2020). Pengaruh Keadilan, Sanksi Pajak Dan Pemahaman Perpajakan Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak. Jurnal Benefita, 5(1), 113. https://doi.org/10.22216/jbe.v5i1.4939
Sari, N. P. P., Sudiartana, I. M., & Dicriyani, N. L. G. M. (2021). Pengaruh Keadilan Pajak, Sistem Perpajakan, Tarif Pajak dan Sanksi Perpajakan Terhadap Persepsi Wajib Pajak Badan Mengenai Etika Penggelapan Pajak (Tax Evasion). Jurnal Kharisma, 3(1), 140–149.
Sejati FR., Sonjaya.Y., Pratiwi. D., dan Wahyuni, S. 2023. Apa Saja Faktor Penentu Penggelapan Pajak. Studi Pada Wajib Pajak Pribadi di Kota Jayapura. Jproceeding of National Conference On Accounting and Finance, 5(2023): 243-258.
Sunuputri, G A., & Hasmarini, M I. (2023, March 30). Analisis Pengaruh Pembangunan Infrastruktur dan Investasi Terhadap PDRB di Provinsi Sumatera Selatan. Ekonomis : journal of economics and business, 7(1), 577-577. https://doi.org/10.33087/ekonomis.v7i1.694.
Tang, T.L.P., & Chiu, R. K. 2003. Income, Money Ethic, Pay Satisfaction, Commitment, and Unethical Behavior: Is the Love of Money the Root of Evil for Hong Kong Employees?. Journal of Business Ethics, 46(1): 13-30.
Valentina, Amelia Sandra, G. E. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Atas Penggelapan Pajak. Jurnal Akuntansi, 8(1). https://doi.org/10.46806/ja.v8i1.574
Vivian Seputro, J., & Ratih, S. (2022). Pengaruh Money Ethics, Religiusitas, Tax Morale, dan Keadilan Pajak Terhadap Persepsi Wajib Pajak Mengenai Tax Evasion. ETNIK: Jurnal Ekonomi Dan Teknik, 1(6), 411–420. https://doi.org/10.54543/etnik.v1i6.86
https://ekbis.sindonews.com/read/860417/33/sri-mulyani-pajak-adalah-instrumen-gotong-royong-1660878488 (19 Agustus 2022, diakses 18 September 2023)
Ajzen, I. 1991. The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes, 50: 179–211.
Ghozali, Imam. 2018. Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Semarang: Badan Penerbit Universitas Diponegoro.
Intan Maharani, G. A. A., Made Endiana, I. D., & Diah Kumalasari, P. (2021). Pengaruh Moral Wajib Pajak, Sanksi Pajak, Sistem Pajak, Pemeriksaan Pajak Dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Etika Atas Tax Evasion. Jurnal Kharisma, 3(1), 63–72. www.kemenkeu.go.id
Irianto, Edy Slamet., Sugihastuti., Jurdi syarifuddin. 2012. Kebijakan Fiskal dan Pengelolaan Pajak di Indonesia. Yogyakarta: Aswaja Pressindo.
Kementerian Keuangan Republik Indonesia. 2022. Kementerian Keuangan Gelar Pajak Bertutur 2022, https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/Kementerian-Keuangan-Gelar-Pajak-Bertutur-2022-%281%29, diakses pada 12 September 2023.
Kon@Sapawi, M N A., Hamid, N A., Shamsuddin, R., & Norizan, S. (2022, June 16). Determinants of Tax Compliance among Micro Business: Malaysian Perspective. https://doi.org/10.6007/ijarafms/v12-i2/14289.
Kusuma, D I. (2021, December 15). Analisis Peranan Konsultan Pajak Terhadap, Kepatuhan Wajib Pajak dalam Melaksanakan Kewajiban Perpajakan. https://sostech.greenvest.co.id/index.php/sostech/article/download/263/365
Maghfiroh D, & Fajarwati D. (2016). Persepsi Wajib Pajak Mengenai Pengaruh Keadilan, Sistem Perpajakan, Dan Sanksi Perpajakan Terhadap Penggelapan Pajak (Survey terhadap UMKM di Bekasi). Jrak, 7(1), 39–55.
Novitasari, F., Drestalita, N C., & Maryati, S. (2020, November 1). The impacts of Terhadap infrastructure development on economic growth (case study: DKI Jakarta, Banten Province and West Java Province). https://hcvalidate.perfdrive.com/fb803c746e9148689b3984a31fccd902//
Oktaviani, R. M., Srimindarti, C., Ramawati, P., & Udin, U. (2020). Does Religiosity and Morality Undermine Student Perceptions of Money Ethics on Tax Evasion? International Journal of Tourism, 5, 11–17.
Razif, R., & Rasyidah, A. (2020). Pengaruh Self Assessment System, Money Ethics, Dan Teknologi Dan Informasi Perpajakan Terhadap Persepsi Wajib Pajak Badan Mengenai Tax Evasion (Studi Kasus Pada KPP Pratama Langsa). Al Mashaadir : Jurnal Ilmu Syariah, 1(1). https://doi.org/10.52029/jis.v1i1.5
Santana, R., Tanno, A., & Misra, F. (2020). Pengaruh Keadilan, Sanksi Pajak Dan Pemahaman Perpajakan Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak. Jurnal Benefita, 5(1), 113. https://doi.org/10.22216/jbe.v5i1.4939
Sari, N. P. P., Sudiartana, I. M., & Dicriyani, N. L. G. M. (2021). Pengaruh Keadilan Pajak, Sistem Perpajakan, Tarif Pajak dan Sanksi Perpajakan Terhadap Persepsi Wajib Pajak Badan Mengenai Etika Penggelapan Pajak (Tax Evasion). Jurnal Kharisma, 3(1), 140–149.
Sejati FR., Sonjaya.Y., Pratiwi. D., dan Wahyuni, S. 2023. Apa Saja Faktor Penentu Penggelapan Pajak. Studi Pada Wajib Pajak Pribadi di Kota Jayapura. Jproceeding of National Conference On Accounting and Finance, 5(2023): 243-258.
Sunuputri, G A., & Hasmarini, M I. (2023, March 30). Analisis Pengaruh Pembangunan Infrastruktur dan Investasi Terhadap PDRB di Provinsi Sumatera Selatan. Ekonomis : journal of economics and business, 7(1), 577-577. https://doi.org/10.33087/ekonomis.v7i1.694.
Tang, T.L.P., & Chiu, R. K. 2003. Income, Money Ethic, Pay Satisfaction, Commitment, and Unethical Behavior: Is the Love of Money the Root of Evil for Hong Kong Employees?. Journal of Business Ethics, 46(1): 13-30.
Valentina, Amelia Sandra, G. E. (2019). Analisis Faktor-Faktor Yang Mempengaruhi Persepsi Wajib Pajak Atas Penggelapan Pajak. Jurnal Akuntansi, 8(1). https://doi.org/10.46806/ja.v8i1.574
Vivian Seputro, J., & Ratih, S. (2022). Pengaruh Money Ethics, Religiusitas, Tax Morale, dan Keadilan Pajak Terhadap Persepsi Wajib Pajak Mengenai Tax Evasion. ETNIK: Jurnal Ekonomi Dan Teknik, 1(6), 411–420. https://doi.org/10.54543/etnik.v1i6.86
https://ekbis.sindonews.com/read/860417/33/sri-mulyani-pajak-adalah-instrumen-gotong-royong-1660878488 (19 Agustus 2022, diakses 18 September 2023)
Diterbitkan
2024-06-22
##submission.howToCite##
Joham, C. M., Darmawati, D., & Nurleni. (2024). THE NEXUS OF SELF-ASSESSMENT, MONEY ETHICS, AND TAX SANCTIONS IN TAX COMPLIANCE. Assets: Jurnal Ekonomi, Manajemen, Dan Akuntansi, 14(1), 79-94. https://doi.org/10.24252/assets.v14i1.46566
Bagian
Volume 14 Nomor 1, Juni 2024
##submission.copyrightStatement##
##submission.license.cc.by-nc-sa4.footer##
