Tingkat Literasi Pajak Penghasilan Orang Pribadi Dan Determinannya (Studi Di Jakarta, Bogor, Depok, Tangerang, Dan Bekasi)

Abstract

Literasi pajak merupakan faktor krusial yang memengaruhi tingkat kepatuhan pajak dalam sistem pemungutan yang menerapkan self assessment. Masih rendahnya tingkat kepatuhan Wajib Pajak Orang Pribadi (WP OP) di Indonesia salah satunya diduga karena rendahnya literasi Pajak Penghasilan Orang Pribadi (PPh OP). Tujuan penelitian ini adalah mengukur tingkat literasi PPh OP di wilayah Jakarta, Bogor, Depok, Tangerang, dan Bekasi (Jabodetabek) serta mengidentifikasi faktor determinannya. Penelitian dilakukan dengan pendekatan kuantitatif dan teknik pengumpulan data survei dan wawancara mendalam. Hasil penelitian menunjukkan bahwa tingkat literasi PPh OP di Jabodetabek adalah sedang. Tingkat literasi sedang ini adalah karena kurangnya ketertarikan WP OP untuk mencari informasi tentang pajak dan kurang efektifnya sosialisasi pajak yang dilakukan oleh otoritas pajak. Peneliti merekomendasikan optimalisasi penggunaan sosial media sebagai sarana edukasi pajak untuk masyarakat yang efisien dan efektif. Paradigma bahwa pajak bersifat tidak kontra prestasi perlu diubah. Pemerintah perlu berinovasi agar masyarakat memiliki ketertarikan lebih tinggi dan merasa bangga apabila berpartisipasi aktif dalam pembangunan melalui pajaknya. Penelitian yang mendalami tentang taxpayer behavior merupakan penelitian yang menarik bagi penelitian lain agar persoalan klasik kepatuhan WP OP ini perlahan dapat terpecahkan.

The Effectiveness of Funeral Retribution Payments in Dki Jakarta

“…Even though the community has a level of knowledge and understanding of payment procedures in taxation, if it is not accompanied by the motivation and desire to contribute it will be very difficult (Ajzen, 1991) [23]. Tax literacy is a crucial factor that is predicted to affect the level of taxpayer compliance (Prihanto & Damayanti, 2020) [47], especially in the collection system that applies self-assessment because the low level of taxpayer compliance in Indonesia is allegedly due to low literacy (Susilawati et al, 2021) [48] and the low level of compliance can also be affected by the low knowledge of the taxpayer (Toding & Iqbal, 2021) [49]. For this reason, based on previous research references, three research hypotheses (H3) can be put forward as follows: H.3: Taxpayer literacy has no positive effect on the effectiveness of retribution payments.…”

“…Based on the results of data processing, it is proven that the socialization carried out by the government regarding electronic or virtual-based payments will affect the effectiveness of the program, thus the second research hypothesis (H2) is accepted. The results of the study are in line with previous research that the more often the frequency of socialization activities carried out by the government on a program by utilizing various media (online and offline) to the public regarding payments, regulations and laws on taxes and fees will affect the effectiveness of retribution payments (Boediono et al al., 2019 [41]; Juliantari et al, 2021 [42]; Mandasari & Risa, 2013 [15]; Munazaim et al, 2019 [16]; Puspita, 2016 [43]; Sudrajat & Ompusunggu, 2015 [48]; Theis et al, 2021 [17]; Wardani & Wati, 2018 [18]). Although socialization has a positive effect on the effectiveness of the program that will be implemented by the government, however, this socialization cannot fully support community interaction to pay taxes or fees (Mahadianto & Astuti, 2017) [44], tax socialization efforts carried out by the government currently consist of counseling, interactive dialogue or talk shows, and advertisements for tax services on radio do not necessarily increase the level of taxpayer compliance (Nopiana & Natalia, 2018) [45].…”

“…Even though the community has a level of knowledge and understanding of payment procedures in taxation, if it is not accompanied by motivation and a desire to contribute it will be very difficult (Ajzen, 1991) [23] while literacy in taxes or fees is a crucial factor that can be predicted to affect the level of public compliance with their obligations in pay retribution (Prihanto & Damayanti, 2020) [47]. The application of a taxation system in a collection system that implements self-assessment is due to the low level of taxpayer compliance in Indonesia, one of which is allegedly due to low literacy (Susilawati et al, 2021) [48] and the still low level of compliance can also be influenced by the knowledge of taxpayers who is still low (Toding & Iqbal, 2021) [49].…”