Moderation Of Religiosity On The Determinants Of Individual Non-Employee Taxpayers' Perceptions Of Tax Avoidance Ethics
DOI:
https://doi.org/10.54957/educoretax.v4i5.834Kata Kunci:
Discrimination, Perception of tax avoidance, Religiosity, Tax justice, Taxation systemAbstrak
This research aims to determine whether the religiosity variable can moderate the influence of the taxation system variables, discrimination, tax justice and understanding of taxation on the perception of non-employee individual taxpayers in Denpasar City. The research method used is a quantitative approach with SEM PLS analysis techniques. Data and information were obtained from primary data using questionnaires distributed at Denpasar Timur Tax Office and Denpasar Barat Tax Office. The results of data processing from 100 respondents consisting of non-employee taxpayers show that the tax system, discrimination, tax justice, understanding of taxation and religiosity can explain the variable perception of ethical tax avoidance by 62.5% while the remaining 37.5% is explained by variables outside this research. The results of hypothesis testing show that the variables of the tax system, discrimination, tax fairness and religiosity have a significant positive influence on the perception of the ethics of tax avoidance. Meanwhile, the tax understanding variable does not have a significant influence on tax avoidance ethics. The better the tax system, tax fairness and taxpayer religiosity, the higher the intention to avoid paying taxes. This increase in the intensity of tax evasion can occur due to several factors such as the complexity of regulations, legal permits, effective sanctions for tax violators, and different religious views. On the other hand, high levels of discrimination will make taxpayers think that tax avoidance is one way to fight or overcome the inequality produced by the system. The conclusion of this research is that the religiosity variable cannot moderate the four independent variables because the ethical values that arise related to religiosity cannot always play a role in how individuals deal with taxation.
Referensi
Aji, A. W., Erawati, T., & Dewi, N. S. (2021). Pengaruh Pemahaman Perpajakan, Love of Money, dan Religiusitas terhadap Keinginan Melakukan Penggelapan Pajak (Studi Kasus Pada Mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa). Jurnal Ilmiah Akuntansi, 12(3), 101–113. http://ejournal.unibba.ac.id/index.php/AKURAT
Ajzen, I. & Fishbein, M. (1980) Understanding Attitudes and Predicting Social Behavior. Englewood Cliffs, NJ: Prentice-Hall. Assael, Henry (1998).
Alifia, S. K., & Siti, S. (2022). Mekanisme Corporate Governance dan Corporate Social Responsibility terhadap Tax Avoidance pada Perusahaan Sektor Pertambangan Batu Bara. Journal of Management and Bussines (JOMB), 4(2), 742–756. https://doi.org/10.31539/jomb.v4i2.4265
Alm, J., & Torgler, B. (2011). Do Ethics Matter? Tax Compliance and Morality. Journal of Business Ethics, 101(4), 635–651. https://doi.org/10.1007/s10551-011-0761-9
Bentler, P. M., & Bonett, D. G. (1980). Significance Tests and Goodness-of-Fit in the Analysis of Covariance Structures. Psychological Bulletin, 88: 588-600.
Chin, W. W. (1998). The Partial Least Squares Aproach to Structural Equation Modeling. Modern Methods for Business Research, 295, 336.
Circle, U., Antonio, S., Boone, J. P., Khurana, I. K., & Raman, K. K. (2013). Religiosity and Tax Avoidance. Working Paper SERIES from the author(s).
Datulalong, Y. M., & Susanto, Y. K. (2021). Faktor-Faktor yang Mempengaruhi Persepsi Wajib Pajak terhadap Tax Evasion di Jakarta. E-JURNAL AKUNTANSI TSM, 1(1), 1–12. http://jurnaltsm.id/index.php/ejatsm
Deny, G., Komang, L., & Kurniawan, A. (n.d.). The Effect of Tax Amnesty, Compliance Fees and Tax Sanctions on individual Taxpayer Compliance. South East Asia Journal of Contemporary Business, Economics and Law, 24(2).
Dwi Pangestie Jurusan Akuntansi, D., Ekonomi, F., & Dudy Satyawan Jurusan Akuntansi, M. (2019). Aplikasi Theory of Planned Behavious: Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kota Surabaya. (Vol. 8, Issue 1). http://jurnalmahasiswa.unesa.ac.id/index.php/jurnal-akuntansi/
Eileen Wanarta dan Yenny Mangoting, F. (2014). Pengaruh Sikap Ketidakpatuhan Pajak, Norma Subjektif, dan Kontrol Perilaku yang Dipersepsikan terhadap Niat Wajib Pajak Orang Pribadi untuk Melakukan Penggelapan Pajak. In TAX & ACCOUNTING REVIEW (Vol. 4, Issue 1).
Febriana, N., & Rahman, T. (2023). Analisis Faktor Determinan Etika Penggelapan Pajak dengan Religiusitas sebagai Variabel Moderasi. In MABNY : Journal of Sharia Management and Business (Vol. 3, Issue 1).
Ghozali, I. (2016) Aplikasi Analisis Multivariete Dengan Program IBM SPSS 23. Edisi 8. Semarang: Badan Penerbit Universitas Diponegoro.
Gunn, A. (n.d.). Tax Avoidance. In Michigan Law Review (Vol. 76). https://repository.law.umich.edu/mlrhttps://repository.law.umich.edu/mlr/vol76/iss5/2
Hair, J. F., Hollingsworth, C. L., Randolph, A. B., and Chong, A. Y. L (2017). An Updated and Expanded Assessment of PLS-SEM in Information Systems Research. Industrial Management & Data Systems, 117(3): 442-458.
Hall, K. S. (n.d.). The Ethics of Tax Avoidance and Tax Evasion.
Haq, R. A., & Fury Puspita, A. (2019). Determinan Persepsi Wajib Pajak Badan Mengenai Etika Penggelapan Pajak (Studi Kasus pada Wajib Pajak Badan yang Terdaftar di Kantor Pelayanan Pajak Purwakarta). Jurnal Ekonomi Dan Bisnis, 6(2). www.pajak.go.id
Hasanah, L. F., & Mutmainah, K. (2020). Faktor-Faktor yang Memengaruhi Persepsi Wajib Pajak Mengenai Etika atas Penggelapan Pajak (Tax Evasion) (Studi Empiris pada Wajib Pajak Usaha yang Terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Magelang). Journal of Economic, Business and Engineering (JEBE), 2(1).
Henseler, J., Dijkstra, T. K., Sarstedt, M., Ringle, C. M., Diamantopoulos, A., Straub, D. W., Ketchen, D. J., Hair, J. F., Hult, G. T. M., and Calantone, R. J. (2014). Common Beliefs and Reality about Partial Least Squares: Comments on Rönkkö & Evermann (2013), Organizational Research Methods, 17(2): 182-209.
Kline, R. B. (2015). Principles and practice of structural equation modeling. Guilford publications.
Kirchler, E., Muehlbacher, S., Kastlunger, B., & Wahl, I. (2007). Why Pay Taxes? A Review of Tax Compliance Decisions. http://isp-aysps.gsu.edu
Lestari, R., Junaidi, J., & Patra, I. K. (2022). Pengaruh Religiusitas Machiavellian dan Love Money terhadap Penggelapan Pajak. Owner, 7(1), 243–253. https://doi.org/10.33395/owner.v7i1.1284
Margaretha, E., Lestari Hendrayati, S., & Asi, O. Y. (2021). Pengaruh Keadilan Pajak, Sistem Perpajakan, Pemahaman Perpajakan dan Sanksi Pajak Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Balance: Media Informasi Akuntansi Dan Keuangan, 13(1). http://wirzaarifiantowordpress.com/2013/02/04/tax-avoidance-taxplanning-tax-evasion-dan-
Nugraha, F. R., & Umaimah. (2023). Pengaruh Love Of Money, Moral Pajak Dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak. YUME : Journal of Management, 6(2), 262–272.
Nurachmi, D. A., & Hidayatulloh, A. (2021). Gender, Religiusitas, Love of Money, dan Etika Penggelapan Pajak. Jurnal Ilmiah Akuntansi Universitas Pamulang, 9(1), 30. https://doi.org/10.32493/jiaup.v9i1.5168
Oktaviana, R., Fasa, M. I., & Suharto, S. (2022). Pengaruh Religiusitas, Love of Money, dan Status Sosial Ekonomi terhadap Kecenderungan Perilaku Tax Evasion dalam Perspektif Ekonomi Islam. Jurnal Ekonomi Dan Statistik Indonesia, 2(1), 107–114. https://doi.org/10.11594/jesi.02.01.12
Ollyviani, S. D., & Hidayatulloh, A. (2022). Etika Uang, Religiustas, Dan Penggelapan Pajak. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 9(1), 12–23. https://doi.org/10.30656/jak.v9i1.3427
Pada, S., Pajak, W., Pribadi, O., Karyawan, N., Pelayanan, D. K., Pratama, P., & Cicadas, B. (2015). The Effect of Extensification of Tax and Taxpayer Compliance on Personal Income Tax Receipt (Study on Non-Employee Individul Taxpayer at Tax Service Pratama Bandung Cicadas during 2015-2019).
Pitoyo, B. S. (2022). Determinan Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak. Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton, 8(2), 312–325. https://doi.org/10.35326/pencerah.v8i2.2054
Pratama, P. A. S., Musmini, L. M., & Wahyuni, M. A. (2020). Pengaruh Money Ethics, Etika Wajib Pajak, Religiusitas Intrinsik dan Ekstrinsik dan Tax Morale Terhadap Persepsi Wajib Pajak Mengenai Tax Evasion (Studi Empiris pada Kantor Pelayanan Pajak Pratama Kota Singaraja). Jurnal Ilmiah Mahasiswa Akuntansi) Universitas Pendidikan Ganesha, 11(1).
Pratiwi, E., & Prabowo, R. (2019). Keadilan dan Diskriminasi Pajak Terhadap Penggelapan Pajak: Persepsi Wajib Pajak Orang Pribadi. AFRE (Accounting and Financial Review), 2(1). https://doi.org/10.26905/afr.v2i1.3008
Prihastuti, A. H., Agusra, D., Sofyan, D., & Sukri, S. Al. (2022). The Effect of Taxpayer Perception and Trust in the Government on Taxpayer Compliance with the Voluntary Disclosure Program. Adpebi International Journal of Multidisciplinary Sciences, 1(1), 31–44. https://doi.org/10.54099/aijms.v1i1.202
Pulungan, R. H. (2015). The Effect Of Fairness, Tax System, and Probability Of Cheat Detect Against Taxpayer Perceptions About Ethical Of Tax Evasion. Jom. FEKON, 2(1).
Putri, H. (2017). The Effect of Tax System, Discrimination, Obedience, and Tax Knowledge Against The Taxpayer Perceptions about Ethical of Tax Evasion (Studi Empiris pada Wajib Pajak Orang Pribadi di Wilayah Kota Pekanbaru). JOM Fekon, 4(1).
Putri Intan Permata Sari, Kelvin Pratama, Hanna Pratiwi, & Ronni Andri Wijaya. (2023). Persepsi Etika Penggelapan Pajak Melalui Religiusitas: Pemahaman Perpajakan, Love of Money, dan Machiavellian. Jurnal Ekobistek, 12(2), 557–565. https://doi.org/10.35134/ekobistek.v12i2.579
Putu Ayu Siska Wulantari, N., & Made Endra Lesmana Putra, I. (n.d.). Pengaruh Penerapan Self Assesment System Terhadap Kepatuhan Wajib Pajak Orang Pribadi yang Melakukan Kegiatan Usaha dan Pekerjaan Bebas (Studi Empiris terhadap Wajib Pajak Orang Pribadi di Kota Denpasar).
Rachmadeka, A., & Andayani, S. (2021). Pengaruh Sistem, Diskriminasi, Informasi Perpajakan terhadap Persepsi Wajib Pajak Orang Pribadi tentang Etika Tax Evasion (Studi Kasus Pada KPP Pratama Madiun). Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 5(3).
Ramdani, F., Ulfah, Y., & Pattisahusiwa, S. (2022). Faktor-Faktor yang Mempengaruhi Persepsi Wajib Pajak Terhadap Penggelapan Pajak. Jurnal Ilmu Akuntansi Mulawarman, 7(3).
Randiansyah, Nasaruddin, F., & Sari, R. (2021). Pengaruh Love of Money, Gender, Religiusitas, dan Tingkat Pendapatan terhadap Penggelapan Pajak (Berdasarkan Persepsi Wajib Pajak Orang Pribadi yang Terdaftar di KPP Pratama Maros). Jurnal Riset Perpajakan, 4(2).
Rinaldi. (2019). Analisis Belanja Pajak (Tax Expenditure) Terhadap Pertumbuhan Ekonomi dan Tax Ratio di Indonesia. Jurnal Ilmiah Ilmu Ekonomi, 7(14), 49–57.
Rosianti, C, dan Mangoting, Y. 2014. Pengaruh Money ethics terhadap Tax Evasion dengan Intrinsic dan Extrinsic Religiosity sebagai Variabel Moderating. Journal Tax dan Accounting Review, Vol. 4, No.1
Sabdariani, N. K. (2018). Pengaruh Keadilan Pajak, Sistem Perpajakan, dan Etika Uang (Money Ethics) Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Etika Penggelapan Pajak (Tax Evasion). Fakultas Ekonomi Universitas Mahasaraswati Denpasar.
Salé, M. J., Muharremi, O., & Hoxhaj, M. (2021). Albanian Individual Taxpayers Perceptions and Determinants on Ethical Behavior Regarding Tax Compliance. Business Ethics and Leadership, 5(1), 66–80. https://doi.org/10.21272/bel.5(1).66-80.2021
Saputri, K. Y., & Keristin, U. W. (2021). Pengaruh Religiusitas, Keadilan Perpajakan, Dan Etika Terhadap Persepsi Etika Penggelapan Pajak Mahasiswa Akuntansi Dengan Pemahaman Pajak Sebagai Variabel Intervening (Studi Pada Perguruan Tinggi Swasta Di Palembang). Publikasi Riset Mahasiswa Akuntansi (PRIMA), 2(2), 105.
Sari, N. P. P., Sudiartana, I. M., & Dicriyani, N. L. G. M. (2021). Pengaruh Keadilan Pajak, Sistem Perpajakan, Tarif Pajak dan Sanksi Perpajakan terhadap Persepsi Wajib Pajak Badan Mengenai Etika Penggelapan Pajak (Tax Evasion). JURNAL KHARISMA, 3(1).
Seputro, J. V., Ratih, S., & Artikel, H. (2022). Pengaruh Money Ethics, Religiusitas, Tax Morale, dan Keadilan Pajak Terhadap Persepsi Wajib Pajak Mengenai Tax Evasion Informasi Artikel. ETNIK : Jurnal Ekonomi – Teknik, 1(6), 411.
Sheffrin, S., & Zhao, R. (2021). Public perceptions of the tax avoidance of corporations and the wealthy. Empirical Economics, 61(1), 259–277. https://doi.org/10.1007/s00181-020-01870-y
Silaen, C. (2015). Pengaruh Sistem Perpajakan, Diskriminasi, Teknologi dan Informasi Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Jom FEKON , 2(2).
Slemrod, J. (2018). NBER Working Paper Series Tax Compliance and Enforcement. http://www.nber.org/papers/w24799
Spilka, B., Shaver, P., & Kirkpatrick, L. A. (1985). A General Attribution Theory for the Psychology of Religion. Journal for the Scientific Study of Religion, Vol. 24, No. 1 (Mar., 1985), pp. 1-20. http://www.jstor.org/stable/1386272
Sudiro, A. Y. K. I., Bawono, I. R., & Mustofa, R. M. (2020). Effect Of Tax Justice, Tax System, Technology And Information, And Discrimination Of Personal Perspection Of Personal Tax Mandatory About Tax Ethics. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 76–90. https://doi.org/10.30656/jak.v8i1.2441
Sukendri, Nengah. (2020). Perpajakan dalam Hindu. Jurnal Riset Akuntansi Aksioma Vol. 19(1). https://doi.org/10.29303/aksioma.v19i1.84
Torgler, B. (2004). Tax Morale in Asian Countries. CREMA Working Paper, No. 2004-02, Center for Research in Economics, Management and the Arts (CREMA), Basel
Wijayanti, W. K., & Budi, Y. A. B. (2010). 52753-ID-faktor-faktor-yang-mempengaruhi-total-pe. Media Ekonomi, 18(1), 27–40.
Yuliyanti, T., Kartika, H. T., & Nurlela, S. (2017). Pengaruh Keadilan Pajak, Tarif Pajak, Sistem Perpajakan, Sanksi Perpajakan, Teknologi Perpajakan Terhadap Persepsi Wajib Pajak Badan Mengenai Penggelapan Pajak. Seminar Nasional IENACO.
Zuliyanti, T. (n.d.). x Abstract The Determinants of Taxpayers Perception on the Ethics of Tax Evasion: Study on The Corporate Taxpayers Registered at The Small Tax Office of Surabaya Rungkut.
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2024 Andri Marfiana, Desak Ari Gita Wahyuni
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
