Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan Paksaan

Authors

  • Nora Hilmia Primasari Universitas Budi Luhur

DOI:

https://doi.org/10.30659/jai.11.1.59-72

Abstract

ABSTRACT

The problem that is being faced by the Indonesian government is due to the non-fulfillment of the target of state revenues from taxes in recent years, making voluntary tax compliance and coercive tax compliance interesting for research. The current development of the theory of tax compliance states that social-psychological factors have as important a role as deterrence factors. This study analyzes the influence, personal norms, social norms, national norms, and sanctions on voluntary compliance and coercive compliance. The population taken in this study are individual taxpayers who do independent work in the South Jakarta area. The type of data used in this study is primary data (primary data). The data used in the study were obtained from the answers to the questionnaire as many as 108 respondents. The research data were analyzed using the SEM PLS analysis tool. The results show that personal norms and social norms have a positive effect on voluntary compliance, social norms and national norms have no effect on coercive compliance, national norms have a negative effect on coercive compliance, sanction have no effect on voluntary compliance and forced compliance.


ABSTRAK

Permasalahan yang sedang dihadapi pemerintah Indonesia dikarenakan tidak terpenuhinya target penerimaan negara yang berasal dari pajak beberapa tahun belakangan ini, menjadikan kepatuhan pajak sukarela dan kepatuhan pajak paksaan menarik untuk dijadikan penelitian. Perkembangan teori tentang kepatuhan pajak saat ini, menyebutkan bahwa faktor psikologi-sosial memiliki peran yang sama pentingnya dengan faktor deterrence. Penelitian ini menganalisis pengaruh, norma personal, norma sosial, norma nasional, dan sanksi terhadap kepatuhan sukarela dan kepatuhan paksaan. Populasi yang diambil dalam penelitian ini merupakan wajib pajak orang pribadi yang melakukan pekerjaan bebas di wilayah Jakarta Selatan. Jenis data yang digunakan dalam penelitian ini yaitu data primer (primary data). Data yang digunakan dalam penelitian diperoleh dari jawaban kuesioner sebanyak 108 responden. Data penelitian dianalisis menggunakan alat analisis SEM PLS. Hasil penelitian menunjukkan bahwa norma personal dan norma sosial berpengaruh positif terhadap kepatuhan sukarela, norma sosial dan norma nasional tidak berpengaruh terhadap kepatuhan paksaan, norma nasional berpengaruh negatif terhadap kepatuhan paksaan, sanksi tidak berpengaruh kepatuhan sukarela dan kepatuhan paksaan.

Keywords: tax compliance, voluntary compliance, coercion compliance, norms, sanctions

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Published

2022-08-09

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Vol. 11 No. 1 (2022): Jurnal Akuntansi Indonesia

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