Pengaruh Moralitas Pajak, Budaya Pajak, Dan Good Governance Terhadap Kepatuhan Wajib Pajak

  • Indar Khaerunnisa
  • Adi Wiratno
DOI: https://doi.org/10.35838/jrap.2014.001.02.17
Abstract views: 4021 | PDF downloads: 3190
Keywords: morality tax, tax culture, good governance, taxpayer compliance.

Abstract

ABSTRACT

This study aims to determine, first, the effect of tax morality as measured by the level of citizen participation, confidence level, the level of local autonomy, national pride, demographic factors, economic conditions, the deterrence factors, and taxation systems towards compliance paja. Second, the effect of the tax culture that consists of respondents to react to the tax culture the form of relationships between tax authorities and the taxpayer, tax regulations and national culture on tax compliance. Third, the effect of good governance such as human resources, information technology, organizational structure, processes and procedures, financial resources and incentives for corporate tax compliance. The sample is a company that is a member of Gabungan Pelaksana Konstruksi Nasional Indonesia (Gapensi Data obtained by sending a questionnaire to members Gapensi Bogor. A total of 80 respondents were analyzed by using Partial Least Square (PLS). Hypothesis testing results show that there are significant tax morality, culture tax and good governance toward tax compliance.

ABSTRAK

Penelitian ini bertujuan untuk mengetahui, pertama, pengaruh moralitas pajak yang diukur dengan tingkat partisipasi warga negara, tingkat kepercayaan, tingkat otonomi daerah, kebanggaan nasional, faktor demografis, kondisi ekonomi, deterrence factors, dan sistem perpajakan terhadap kepatuhan paja. Kedua, pengaruh budaya pajak yang terdiri dari responden memberikan reaksi terhadap budaya pajak yang berupa hubungan antara aparat pajak dan Wajib Pajak, peraturan perpajakan dan budaya nasional terhadap kepatuhan pajak. Ketiga, pengaruh good governance berupa sumber daya manusia, teknologi informasi, struktur organisasi, proses dan prosedur, sumber daya finansial dan insentif terhadap kepatuhan pajak perusahaan. Sampel adalah perusahaan yang menjadi anggota Gabungan Pelaksana Konstruksi Nasional Indonesia (Gapensi). Data diperoleh dengan cara pengiriman kuesioner kepada para anggota Gapensi kota Bogor. Sebanyak 80 responden dianalisis dengan menggunakan Least Partial Square (PLS). Hasil pengujian hipotesis menunjukkan bahwa terdapat pengaruh moralitas pajak, budaya pajak, dan good governance terhadap kepatuhan wajib pajak.

JEL Classification: H26

Published
2014-12-08
How to Cite
Khaerunnisa, I., & Wiratno, A. (2014). Pengaruh Moralitas Pajak, Budaya Pajak, Dan Good Governance Terhadap Kepatuhan Wajib Pajak. Jurnal Riset Akuntansi & Perpajakan (JRAP), 1(02), 200-210. https://doi.org/10.35838/jrap.2014.001.02.17
Section
Articles

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