Riset Kuantitatif Dan Kualitatif Penghindaran Pajak: Metode Apa Yang Tepat Untuk Indonesia

Ferry Irawan

doi:10.54957/jurnalku.v2i1.128

Authors

Ferry Irawan Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.54957/jurnalku.v2i1.128

Keywords:

quantitative method, qualitative method, tax avoidance

Abstract

Research on tax avoidance has been widely carried out in the last few decades, including in Indonesia. Quantitative research based on secondary data is quite a lot done to determine the determinants of tax avoidance. Meanwhile, only few qualitative research has been done, and generally looks at the possibility of tax avoidance based on the weaknesses that exist in the tax provisions. This study aims to see the right research to be applied in Indonesia. By using a qualitative method with a literature study approach, the author obtains several important findings. First, each research method has advantages and disadvantages. Second, the availability of data for quantitative research with secondary data is very limited. Finally, quantitative and qualitative research are complementary to be applied, especially by the tax authorities.

Riset penghindaran pajak telah banyak dilakukan dalam beberapa dekade terakhir termasuk di Indonesia. Penelitian kuantitatif berbasis data sekunder cukup banyak dilakukan untuk mengetahui determinan penghindaran pajak. Sementara itu, penelitian kualitatif tidak terlalu banyak dilakukan, dan pada umumnya melihat kemungkinan penghindaran pajak berdasarkan kelemahan yang ada pada ketentuan perpajakan. Penelitian ini bertujuan untuk melihat riset yang tepat untuk diaplikasikan di Indonesia. Dengan menggunakan metode kualitatif dengan pendekatan studi literatur, penulis mendapatkan beberapa temuan penting. Pertama, setiap metode riset memiliki kelebihan dan kelemahan. Kedua, ketersediaan data untuk riset kuantatitif dengan data sekunder sangat terbatas. Terakhir, riset-riset kuantitatif dan kualitatif bersifat komplementer untuk dapat diaplikasikan khususnya oleh otoritas pajak.

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