Faktor-Faktor Psikologis sebagai Determinan Kepatuhan Pajak: Studi Eksplorasi pada Wajib Pajak

Fitriah, Elis Anisah; Iskandar, Zulrizka; Srisayekti, Wilis; Abidin, Zainal

doi:10.15575/psy.v6i1.4701

Cited by 4 publications

(6 citation statements)

References 2 publications

(2 reference statements)

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“…The results were in line with some previous research where there was a significant relationship between psychographic variables and behavior (Lee S. T.-G., 2021;Naim, 2021). They were also consistent with the research where there was a significant relationship between variables (Fitriah & Abidin, 2019).…”

Section: K Psychographic Influence On Tax Paying Behaviorsupporting

confidence: 92%

Analyzing Factors Affects Taxpayer Compliance: The Role of Theory of Planned Behavior, Demographic and Psychographic Variables in Banjarmasin, Indonesia

Wahyuni,

Nugroho,

Murwato

2023

J. Professional Business Review

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Purpose: This research aimed to analyze the factors that most taxpayers consider when complying, using the variables of the Theory of Planned Behavior, which include attitude, subjective norms, and behavior control. Additionally, it explored the use of demographic and psychographic variables as intervening factors in compliance behavior. Theoretical framework: This research employs the Theory of Planned Behavior (TPB) to investigate the behavior of Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, subjective norms, as well as demographic and psychographic factors. Methodology: This research uses quantitative methods in the form of an experimental design to explicate phenomena and test existing hypotheses. The ultimate aim is to establish causal relationships between independent variables, including attitude, subjective norms, behavior control, intention, taxpayer behavior, and demographic and psychographic factors. The research population comprises taxpayer from the Kalimantan Selatan province, consisting of 267 respondents. Findings: The result showed that (1) attitude variables has no significant effect on intention and behavior of paying taxes, (2) behavior control variables has a significant effect on intention but has no effect on behavior, (3) subjective norms have a significant effect on intention and behavior of paying taxes, (4) demographic variables have a significant effect on intention, and (5) psychographic variables only affects intention but do not have a significant effect on behavior of paying taxes. Research, Practical & Social implications: This research employs the Theory of Planned Behavior (TPB) to investigate the behavior of Motor Vehicle Taxpayers, by analyzing their attitudes, perceptions, subjective norms, as well as demographic and psychographic factors. Originality: The novel findings of this research are in the context of taxpayer behavior to enhance subjective variables of societal norms on variables.

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Section: K Psychographic Influence On Tax Paying Behaviorsupporting

confidence: 92%

Analyzing Factors Affects Taxpayer Compliance: The Role of Theory of Planned Behavior, Demographic and Psychographic Variables in Banjarmasin, Indonesia

Wahyuni,

Nugroho,

Murwato

2023

J. Professional Business Review

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“…Berbagai faktor psikologis yang dapat memengaruhi kepatuhan pajak, diataranya adalah yang terkait dengan kepercayaan pada otoritas pajak, kamanfaatn, seperti yang dikemukakan oleh Fitriah, et al, (2019). Wajib pajak yang memiliki pemikiran bahwa e-faktur web-based akan memberikan manfaat untuk memudahkan pekerjaan mereka, maka wajib pajak akan tertarik menggunakannya secara terus menerus.…”

Section: Gambar 1 Tahapan Implementasi E-faktur Web-based Secara Nasi...unclassified

Kajian Tentang Perilaku Pengguna E-Faktur Web-Based Melalui Pendekatan Technology Acceptance Model (Tam)

Pratiwi

Sanulika

2022

j. inf. perpajak. akunt. keuang. n.a.

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This study aims to measure the extent to which taxpayers feel helped by the presence of e-faktur web-based, where to measure this the researcher uses perceived usefulness and perceived ease of use as indicators, and this research is expected to provide input for policymakers, in this case the Directorate General of Taxes regarding deficiencies or difficulties faced by taxpayers in using e-faktur web-based. The population used in this study is web-based e-invoice users and the sampling technique used is snowball sampling where the researcher chooses several research colleagues to be able to help distribute questionnaires to other respondents with the criteria determined by the researcher, namely the respondent is a taxpayer who has reported the Periodic Value Added Tax (VAT) SPT using a web-based e-invoice. This study uses a quantitative approach with primary data. The data collected was then processed using SPSS Version 25 with the Multiple Linear Regression method. This study shows the results that perceived usefulness influences on the attitude of taxpayers towards the use of e-faktur web-based, while the perception of convenience does not influence on the attitude of taxpayers towards the use of e-faktur web-based. This research is expected to be an input for policymakers, especially the Directorate General of Taxes, which is currently very aggressively reforming tax administration to provide convenience for taxpayers in fulfilling their tax compliances.

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“…Sifat kontraprestasi pajak yang tidak langsung membuat dampak penggunaan pajak menjadi sulit diukur. Hal ini seperti yang dikatakan oleh Fitriah et al, (2019) dalam penelitiannya yang berjudul Faktor-Faktor Psikologis sebagai Determinan Kepatuhan Pajak: Studi Eksplorasi pada Wajib Pajak, bahwa ada keraguan besar pada wajib pajak tentang apakah anggaran pajak dikelola dengan benar dan digunakan untuk kesejahteraan umum. Asumsi tersebut yang melatarbelakangi perilaku wajib pajak dalam melaporkan dan membayarkan pajaknya dengan benar (Fitriah et al, 2019).…”

Section: Pendahuluanunclassified

Pengaruh Pajak Terhadap Kesejahteraan Masyarakat

Matitaputty¹,

Sugiarto²,

Christy³

et al. 2021

persi

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Pengelolaan pajak diharapkan ikut mengurangi angka kemiskinan suatu negara. Kontraprestasi atas pembayaran pajak bersifat tidak langsung sehingga Wajib Pajak tidak akan mendapatkan timbal balik secara individual melainkan secara kolektif dengan penduduk lainnya. Hal ini menjadikan perlunya tinjauan akademis terkait pengaruh pajak terhadap kesejahteaan masyarakat. Tujuan penelitian ini adalah untuk melihat pengaruh pajak terhadap kesejahteraan masyarakat. Data yang akan digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Badan Pusat Statistik Provinsi Jawa Tengah. Pengaruh pajak terhadap kesejahteran dilihat melalui analisa regresi. Perkembangan penerimaan pajak tahun 2010 hingga 2019 menunjukkan trend positif. Jumlah penduduk miskin selalu mengalami penurunan walaupun di bawah 5% per tahun. Nilai pendapatan per kapita terus mengalami peningkatan dengan rata-rata pertumbuhan 8% per tahun. Penerimaan pajak memiliki hubungan negatif yang tergolong kuat terhadap jumlah penduduk miskin dan memiliki hubungan negatif yang tergolong sangat kuat terhadap prosentase jumlah penduduk miskin. Pertumbuhan penerimaan pajak memiliki memiliki hubungan negatif, yang tergolong lemah terhadap laju pertumbuhan jumlah penduduk miskin. Pajak memiliki pengaruh positif terhadap pendapatan per kapita penduduk. Penerimaan pajak memiliki hubungan positif yang sangat kuat terhadap pendapatan per kapita. Pemerintah disarankan untuk meningkatkan kesadaran pajak masyarakat baik melalui sosialisasi ataupun pembinaan lainnya

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Faktor-Faktor Psikologis sebagai Determinan Kepatuhan Pajak: Studi Eksplorasi pada Wajib Pajak

Cited by 4 publications

References 2 publications

Analyzing Factors Affects Taxpayer Compliance: The Role of Theory of Planned Behavior, Demographic and Psychographic Variables in Banjarmasin, Indonesia

Analyzing Factors Affects Taxpayer Compliance: The Role of Theory of Planned Behavior, Demographic and Psychographic Variables in Banjarmasin, Indonesia

Kajian Tentang Perilaku Pengguna E-Faktur Web-Based Melalui Pendekatan Technology Acceptance Model (Tam)

Pengaruh Pajak Terhadap Kesejahteraan Masyarakat

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