Pengujian Model Kepatuhan Pajak Sukarela Pada Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Manado

Dody Radityo, Lintje Kalangi, Hendrik Gamaliel

Abstract


Abstract. The objective of this research is to test voluntary tax compliance model for individual taxpayers developed by Ratmono (2014) and attain an empirical evidence about the influence of tax sanctions and procedural fairness on trust in tax authority procedural fairness on trust in tax authority, the influence of trust in tax authority on voluntary tax compliance, and the mediating role of trust in tax authority in the effect of tax sanctions and procedural fairness on voluntary tax compliance. Data were collected by questionnaires. 106 questionnaires in total were used in the analysis, conducted with Structural Equation Modelling. The result has shown that procedural fairness is related to trust in tax authority. This research also supports the notion that trust in authority affects positively voluntary tax compliance. Trust in tax authority forms an important mediating variable to the procedural fairness in oder to enhance voluntary tax compliance.

Keywords: voluntary tax compliance, tax sanctions, procedural fairness, trust in tax authority.

Abstrak. Penelitian ini bertujuan menguji model kepatuhan pajak sukarela bagi wajib pajak orang pribadi yang dikembangkan Ratmono (2014) dan untuk mendapatkan bukti empiris mengenai pengaruh denda pajak dan keadilan prosedural terhadap kepercayaan pada otoritas pajak, pengaruh kepercayaan pada otoritas pajak terhadap kepatuhan pajak sukarela, serta peran kepercayaan pada otoritas pajak dalam memediasi pengaruh denda pajak dan keadilan prosedural terhadap kepatuhan pajak sukarela. Pengumpulan data dalam penelitian ini menggunakan kuesioner. Sebanyak 106 digunakan dalam proses analisis menggunakan Structural Equation Modelling. Hasil penelitian  menunjukkan bahwa keadilan prosedural terkait dengan kepercayaan pada otoritas pajak. Penelitian ini juga memberikan bukti empiris bahwa kepercayaan pada otoritas pajak terkait dengan kepatuhan pajak sukarela. Kepercayaan pada otoritas pajak merupakan sebuah pemediasi penting pada keadilan prosedural sebagai sarana meningkatkan kepatuhan pajak sukarela.

Kata kunci: kepatuhan pajak sukarela, sanksi pajak, keadilan prosedural, kepercayaan pada otoritas pajak.


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DOI: https://doi.org/10.35800/jjs.v10i2.26623

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