Moral Pajak: Sebuah Opsi Peningkatan Kepatuhan Pajak Masyarakat Muslim

Abstract

This study aims to determine the significance of taxpayer internal factors to comply with applicable tax laws. Variable religiosity and nationalism become exogenous variables to define tax morale, while tax morale will define tax compliance. Samples taken over 200 individual taxpayers whose Islam religion. Data analysis was done using Structural Equation Model (SEM) by dividing the step into outer test and inner test. The results showed that statistically religiosity influence tax morale, but on the contrary, nationalism is not shown significant results. Tax morale on tax compliance showed positive results and significant. Based on these results, can be concluded that religiosity still plays an important role in moslem society’s decision making. Thus, if the tax policy makers can touch the side ofreligiosity of the moslem societies, that in fact as majority in this country, it is expected that tax revenues can be increased.

Tax Compliance Option during the Pandemic: Moral, Sanction, and Tax Relaxation (Case Study of Indonesian MSMEs Taxpayers)

“…Taxpayers' moral is a strong encouragement within the individuals, who believes that tax obligation is mandatory which should be fulfilled by every individual for the sustainability of the governance and the development of the Republic of Indonesia (Pertiwi, 2017). Tax moral is an internal motivation from within the taxpayers to comply with their taxation obligation so they could contribute voluntarily to the state.…”

“…However, the existing fact shows that tax compliance of the majority of taxpayers is still coerced compliance. Taxpayers are obedient in order to avoid tax sanctions (Pertiwi, 2017). Tax sanction is the guarantee that the taxation norm will comply.…”

“…Tax moral is a motivation within an individual (internal) to pay taxes (Pertiwi, 2017). The moral is a value or principle on right or wrong, which is built in a person by the influence of family and social environment.…”

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“…Is the low tax ratio in Indonesia, and its declining trend from 2012 to 2017, a manifestation of the lack of tax compliance, the latter being the level in which a taxpayer meets or fails to meet the prevailing taxation regulations in his or her country? (Pertiwi, 2017). According to Sutedi (2013, p. 227), there are two kinds of obedience:…”

Pengaruh Tax Morale Terhadap Niat Untuk Patuh Calon Wajib Pajak Dengan Kesadaran Pajak Sebagai Variabel Moderasi

“…Melalui hal ini, tentunya masing-masing individu berperan penting dalam membuat keputusan taat pajak atau tidak karena hal ini dipengaruhi oleh prinsip atau nilai yang dianut individu yang bersangkutan [9]. Pembayaran pajak tidak terlepas dari tingkah laku wajib pajak maka tindakan patuh terhadap pajak sangat dipengaruhi moralitas pajak yang dimilki oleh tiap individu [10]. Keputusan bijak yang mengutamakan moralitas dalam menentukan berbagai keputusan akan bersikap patuh dibandingkan individu yang lain dalam pembayaran pajak [4].…”