FAKTOR-FAKTOR PERSEPSI WAJIB PAJAK TERHADAP ETIKA PENGGELAPAN PAJAK
DOI:
https://doi.org/10.12928/j.reksa.v5i1.140Keywords:
tax evation understanding, subjectiven norm, religiosity, love of money, taxpayer’s perception ethic, tax evasionAbstract
This study examines the effect of taxation understanding, subjective norm, love of money and religiousity on taxpayers’ perception on tax evasion ethics. Primary data were obtained through direct survey using questionnaires. Using multiple regression analysis, four hypotheses were tested. The results show that only two hypotheses are supported revealing that taxation understanding and religiousity have positive effect on taxpayers’ perception on tax evasion ethics.Â
References
Azziz, Toriq Ibnu. (2015).“Pengaruh Love Of Money dan Machiavellian Terhadap Persepsi Etis Mahasiswa Akuntansiâ€. Skripsi. Universitas Negeri Yogyakarta [online]. Didapatkan: http://eprints.uny.ac.id/28887/1/SKRIPSI%20FULL.pdf [3 Mei 2017].
Basri, Yesi Mutia. 2014. Efek Moderasi Religuisitas dan Gender Terhadap Hubungan Etika Uang ( Love Of Money) dan Kecurangan Pajak (Tax Evasion). Jurnal. Riau. Universitas Riau [online]. Didapatkan: https://ojs.unud.ac.id/index.php/jiab/article/view/16818/11086 [9 Maret 2016].
Basri, Yesi Mutia. 2015. Pengaruh Dimensi Budaya dan Religuitas Terhadap Kecurangan Pajak. Jurnal. Riau. Universitas Riau [online]. Didapatkan: http://download.portalgaruda.org/article.php?article=437540&val=337&title=PENGARUH%20DIMENSI%20BUDAYA%20DAN%20RELIGIUSITAS%20TERHADAP%20KECURANGAN%20PAJAK [19 Maret 2016].
Basri, Yesi Mutia. 2015. Pengaruh Gender, Religuitas dan Love Of Money Pada Persepsi Etika Penggelapan Pajak Mahasiswa Akuntansi. Tesis. Riau. Universitas Riau [online]. Didapatkan: https://ojs.unud.ac.id/index.php/jiab/article/download/16818/11086/ [17 April 2016].
Bidin, Zainol and Shamsudin, Faridahwati Mohd. (2013). “Using Theory of Reasoned Action to Explain Taxpayer Intention to Comply with Goods and Services Tax (GST)â€. 06010 Sintok, Kedah, Malaysia. University Utara Malaysia [online]. Didapatkan: https://www.idosi.org/mejsr/mejsr17(3)13/20.pdf [27 Mei 2016].
Fauzan. 2015. Pengaruh Religuitas dan Ethical Climate Terhadap Ethical Behavior. Jurnal. Malang. Universitas Kajuruhan [online]. Didapatkan: http://ejournal.unikama.ac.id/index.php/JEKO/article/view/1095 [7 April 2016].
Ghozali, Imam. 2016. “Aplikasi Analisis Multivariate Dengan Program IBM SPSS 23, Edisi 8â€. Semarang: Universitas Diponegoro.
Hafizhah, Ihsanul. 2016. “Pengaruh Etika Uang (Money Ethics) Terhadap Kecurangan Pajak (Tax Evasion) Dengan Religuitas, Gender, dan Materialisme Sebagai Variable Moderasiâ€. Jurnal. Riau. Universitas Riau [online]. Didapatkan: http://jom.unri.ac.id/index.php/JOMFEKON/article/viewFile/11770/11418 [7 Oktober 2016].
Indriantoro, N., & Bambang, S. (2014). Metodologi Penelitian Bisnis Untuk Akuntansi dan Manajemen (edisi 1). Yogyakarta: BPFE.
Izza, Nur Ika Alfi dan Hamzah, Ardi. “Etika Penggelapan Pajak Perspektif Agama: Sebuah Studi Interpretatif â€. Jurnal. Surabaya [online]. Didapatkan: https://smartaccounting.files.wordpress.com/2011/03/etika-penggelapan-pajak-perspektif-agama-sebuah-studi-interpretatif.pdf [10 Maret 2016].
Liberti, Pandiangan. 2014. Administrasi Perpajakan. Jakarta: Penerbit Erlangga.
Mardiasmo. 2004. Perpajakan. Yogyakarta: Andi Yogyakarta.
Marsyahrul, Tony. 2005. Pengantar Perpajakan.Jakarta: PT Grasindo.
Mutia, Sri Putri Tita. (2014). “Pengaruh Sanksi Perpajakan, Kesadaran Perpajakn, Pelayanan Fiskus, dan Tingkat Pemahaman Terhadap Kepatuahan Wajib Pajak Orang Pribadiâ€. Jurnal. Universitas Negeri Padang [online]. Didapatkan: http://ejournal.unp.ac.id/students/index.php/akt/article/view/902 [7 Desember 2016].
Oktaviani, Rachmawati Meita. 2015. Determinan Kepatuhan Wajib Pajak Badan Dengan Niat Sebagai Pemedasi Dari Perspektif Planned. Jurnal. Universitas Stikubank Semarang [online]. Didapatkan: https://media.neliti.com/media/publications/24218-ID-determinan-kepatuhan-wajib-pajak-badan-dengan-niat-sebagai-pemediasi-dari-perspe.pdf [22 Mei 2017].
Pramudito, Sigit Priadi. <http://wartakota.tribunnews.com/2015/12/02/inilah-penyebab-dirjen-pajak-mengundurkan-diri>. Diunduh [September 2016].
Rahmawaty, Stella. 2014. Pengaruh Pengetahuan, Modernisasi Strategi Direktoral Jenderal Pajak, Sanksi Perpajakan dan Religiusitas Yang Dipersepsikan Terhadap Kepatuhan Perpajakan. Jurnal. Malang. Universitas Brawijaya [online]. Didapatkan: http://download.portalgaruda.org/article.php?article=274096&val=6467&title=Pengaruh%20Pengetahuan [7 April 2016].
Ramdhani, Neila. Didapatkan: http://neila.staff.ugm.ac.id/wordpress/?p=147. [31 Mei 2017].
Resmi, Siti. 2014. Perpajakan: Teori dan Kasus. Yogyakarta. Penerbit Salemba Empat.
Ridwan, Ahmad. 2014. Sensitivitas Etika Wajib Pajak Atas Tax Evasion. Jurnal. Surakarta. Jawa Tengah. Universitas Sebelas Maret Surakarta [online]. Didapatkan: https://digilib.uns.ac.id/dokumen/detail/37493/Sensitivitas-Persepsi-Wajib-Pajak-Badan-Atas-Tax-Evasion-Studi-Kasus-Di-Kantor-Pelayanan-Pajak-Pratama-Surakarta [ 9 Maret 2016].
Rosianti, Camelia dan Mangoting, Yenny. 2014. Pengaruh Money Ethics terhadap Tax Evasion dengan Intrinsic dan Extrinsic Religiosity sebagai Variabel Moderating. Jurnal. Universitas Kristen Petra [online]. http://download.portalgaruda.org/article.php?article=336705&val=6512&title=Pengaruh%20Money%20Ethics%20terhadap%20Tax%20Evasion%20dengan%20Intrinsic%20dan%20Extrinsic%20Religiosity%20sebagai%20Variabel%20Moderating [11 April 2016].
Sambodo, Agus. 2015. Pajak Dalam Entitas Bisnis. Jakarta: Salemba Empat.
Sugiyono. 2011. Metode Penelitian Bisnis. Bandung: CV Alfabeta.
Syahril, Farid. 2013. Pengaruh Tingkat Pemahaman Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Tingkat Kepatuhan Wajib Pajak PPh Orang Pribadi. Skripsi. Universitas Negeri Padang. Diunduh http://ejournal.unp.ac.id/students/index.php/akt/article/view/639 [29 Mei 2017].
Tribun.com
Undang-undang Nomor 16 Tahun 2009 Tentang Ketentuan Umum dan Tata Cara Perpajakan
Waluyo. 2011. Perpajakan Indonesia. Jakarta: Salemba Empat.
Wanarta, Feby Eileen dan Mangoting, Yenny. 2014. Pengaruh Sikap Ketidakpatuhan Pajak, Norma Subjektif, dan Kontrol Perilaku yang Dipersepsikan terhadap Niat Wajib Pajak Orang Pribadi untuk Melakukan Penggelapan Pajak. Jurnal. Universitas Kristen Petra [online]. Didapatkan: http://download.portalgaruda.org/article.php?article=336725&val=6512&title=Pengaruh%20Sikap%20Ketidakpatuhan%20Pajak,%20Norma%20Subjektif,%20dan%20Kontrol%20Perilaku%20yang%20Dipersepsikan%20terhadap%20Niat%20Wajib%20Pajak%20Orang%20Pribadi%20untuk%20Melakukan%20Penggelapan%20Pajak [9 Desember 2016].
Wicaksono, Muhammad Ary. 2014. Pengaruh Persepsi Sistem Perpajakan, Keadilan Pajak, Diskriminasi Pajak dan Pemahaman Perpajakan Terhadap Perilaku Penggelapan Pajak. Semarang. Universitas Diponegoro [online]. Didapatkan: http://eprints.undip.ac.id/45118/1/06_WICAKSONO.pdf [5 Desember 2016].
Downloads
Published
Issue
Section
License
- Authors retain copyright and grant the JURNAL REKSA right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgment of the work's authorship and initial publication in JURNAL REKSA.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in JURNAL REKSA.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).