Studi Kualitatif Mengenai Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak Pengusaha Jastip Online
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Abstract
ABSTRACT
The purpose of this research is to understand how online personal shoppers' self-employed perceptions about taxes and their compliance in paying taxes. This research uses a qualitative method with an interpretative paradigm to explain and understand the phenomenon of the social world from the personal shopper's point of view. The subject used in this research are online personal shoppers located in Surabaya, women, 22-27 years old, and have annual sales under 4.8 billion. The result shows that none of the research subjects comply with paying taxes because of many different reasons such as lack of taxation knowledge; the unwillingness to pay since it reduces the income; the assumption that online business is not using country's facilities; and friends with the same job also not paying tax. Those justifications create the excuse for not paying taxes.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui persepsi para pengusaha jasa titip online (jastip) tentang pajak dan ketaatan mereka dalam membayar pajak dari penghasilan usaha tersebut. Penelitian ini dilakukan dengan metode kualitatif dengan paradigma interpretatif agar dapat menjelaskan fenomena dunia sosial dari kacamata para pebisnis jastip online. Dalam penelitian ini ada lima orang subjek penelitian yang merupakan pengusaha online di bidang jastip di Surabaya, wanita, berusia 22-27 tahun, dengan penghasilan kotor (omset) di bawah 4,8 miliar pertahun. Hasil penelitian ini menunjukkan bahwa tidak ada satupun dari subjek penelitian membayar pajak penghasilan atas usaha jastip tersebut. Masing masing dari mereka mempunya alasan antara lain, pengetahuan terhadap pajak yang masih minim; perasaan keberatan dalam membayar pajak karena akan mengurangi penghasilan; asumsi bahwa bentuk usaha online yang tidak menggunakan fasilitas negara, sehingga tidak perlu bayar pajak; dan karena banyak teman satu profesi yang juga tidak membayar pakak. Hal tersebut menambah motivasi mereka untuk tidak membayar pajak dan menimbulkan perasaan aman karena tidak sendiri.
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