Kepatuhan di Tengah Kompleksitas Pajak: Apakah Literasi Memiliki Peran?
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Abstract
ABSTRACT
Tax regulations have become increasingly complex in recent years. Therefore, this study aims to determine whether the tax complexity can reduce tax compliance. Furthermore, this study also intends to find out whether public literacy can play a role in maintaining compliance despite experiencing complex taxation aspects. This study uses secondary data in the form of complexity scores, tax effort, and literacy scores of various countries around the world. The sample of this study amounted to 52 countries, which were obtained by the purposive sampling method. This research is a quantitative study using moderated regression analysis. This study found that tax complexity is proven to reduce tax compliance. However, literacy cannot weaken these negative effects. The results of this study imply that the government needs to consider the complexity of regulations and procedures for fulfilling tax obligations to increase tax revenues.
ABSTRAK
Regulasi pajak semakin kompleks pada beberapa tahun terakhir. Oleh sebab itu, penelitian ini bertujuan untuk mengetahui apakah kompleksitas pajak dapat mengurangi kepatuhan pajak. Selain itu, penelitian ini juga bermaksud untuk mencari tahu apakah literasi masyarakat dapat berperan untuk mempertahankan kepatuhan meskipun mengalami aspek perpajakan yang kompleks. Studi ini menggunakan data sekunder berupa skor kompleksitas, tax effort, serta skor literasi berbagai negara di dunia. Adapun sampel penelitian ini berjumlah 52 negara, yang diperoleh dengan metode purposive sampling. Penelitian ini adalah studi kuantitatif dengan menggunakan analisis regresi dengan pemoderasi. Penelitian ini menemukan bahwa kompleksitas pajak terbukti dapat mengurangi kepatuhan pajak. Namun demikian, literasi tidak dapat memperlemah efek negatif tersebut. Hasil penelitian ini berimplikasi bahwa pemerintah perlu mempertimbangkan kompleksitas regulasi maupun tata cara pemenuhan kewajiban perpajakan untuk dapat meningkatkan pendapatan pajak.
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