Umur, Tingkat Pendidikan, Penghasilan Bruto, Moral Dan Kepatuhan Pembayaran Pajak
Keywords:
wajib pajak, kepatuhan, regresi linear, dummy variabe
Abstract
The issues discussed in this study was the influence of age, educational level, gross income and moral for the tax payment compliance. The purposes of the study are finding the empirical evidence on: (1) the effect of age on the taxpayer compliance of tax payments; (2) regarding the effect of education on adherence tax payments; (3) the effect of the gross income of the taxpayer compliance of tax payments; and (4) regarding the moral influence taxpayer to the tax payment compliance. This type of research is the quantitative study of causality. The population in this study is the individual taxpayer entrepreneur in Ciputra Mall. The selection of the sample with convenience sampling method. Types of data used is the data subject, and data sources used are the primary data. Data collection method used is by using a questionnaire distributed to 100 respondents. The analysis used is multiple regression analysis. The results showed that (1) age taxpayer has positive and significant effect on adherence to pay tax; (2) education taxpayer has positive and significant effect on adherence to pay tax; (3) gross income taxpayer has positive and significant effect on adherence to pay tax; and (4) moral taxpayer has positive and significant impact on adherence to pay taxes.
References
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Marselius, 2002. Hubungan sikap, norma subyektif, dan control perilaku yang dipersepsikan dengan intense kepatuhan wajib pajak membayar pajak penghasilan:aplikasi model terencana dalam psikologi perpajakan. Tesis, Yogyakarta: Fakultas Ekonomi UGM
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Mustikasari, E, 2007, Kajian Empiris tentang Kepatuhan Wajib Pajak Badan di Perusa-haan Industri Pengolahan di Surabaya, Simposium Nasional Akuntansi X, Makasar
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Robbins, S.P. (1996) Perilaku Organisasi : Konsep, Kontroversi dan Aplikasi, Edisi Bahasa Indonesia, Prenhallindo, Jakarta.
________________. (2008). Perilaku Organisasi. Edisi 12. Jakarta: Salemba Empat.
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Slemrod, J. B. (1992)."An Empirical Test for Tax Evasion", The Review of Economics and Statistics, MIT Press, Vol. 67(2), 232-38
Slemard, J, 2004, The Economics of Corporate Tax Selfishness, National Tax Journal; Dec Vol. 57 (4), 877
Sukandarrumudi (2012). Metodologi Penelitian. Yogyakarta: Gadjah Mada University Press.
Suyatmin. 2004. Pengaruh Sikap Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Pembayaran Pajak Bumi dan Bangunan : Studi Empiris di Wilayah KP PBB Surakarta, Tesis Program Pasca Sarjana Magister Sains Akuntansi Universitas Diponegoro.
Thurman, Q.C. C.St.J and Lisa R. 1984. Neutralization and Tax Evasion: How Effective Would a Moral Appeal be in Improving Compliance to Tax Law? Law & Policy. Vol. 6 No. 3: 309 – 327.
Tittle, C. 1980. Sanction and social deviance: The question of deterrence. Kertas kerja No. 23, Institute forEmpirical Research in Economics, University of Zurich.
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Trisna, E & Ompusunggu, P.A. 2010. Pengaruh umur, pendapatan, moral Terhadap Pembayaran Pajak dan Tax Evasion.Jurnal Ilmiah Akuntansi, Vol.10 No.1, September, hal. 26-44
Troutman, C.S. 1993. Moral Commitment to Tax Compliance as Measured by The Development of Moral Reasoning and Attitutes Towards The Fairness of The Tax Laws. Dissertation, Oklahoma State University, USA.
Undang-undang Nomor 28 Tahun 2007 tentang Ketentuan Umum Perpajakan.
Waluyo, 2011. Perpajakan Indonesia, Edisi 10 buku 1. Jakarta : Salemba Empat
Wibowo, HS., (2005), “Pengaruh Faktor-Faktor yang Melekat pada Wajib Pajak terhadap keberhasilan penerimaan PBB (Kecamatan Selomerto Wonosobo)”, Skripsi, Program S1 Fakultas Ekonomi Universitas Kristen Satya Wacana (tidak dipublikasikan).
Witte, A. D., and Woodbury, D. F. 1985. “The effect of tax laws and tax administration on tax compliance: The case of the U.S. individual income tax”, National Tax Journal, Vol. 38, 1–13.
Zain, M. 2003, Manajemen Perpajakan, Jakarta: Salemba Empat.Kinerja atas Pelaksanaan Rencana Kerja dan Anggaran
Asnawi,M, Baridwan, Z, Supriyadi, E. 2009. Analisis Keputusan Kepatuhan Pajak : Strategi Audit Random, Perceived Probability of Audit dan pemahaman Etika Pajak.Simposium Nasional Palembang
Arbi S. dan Syahrun S., 1991. Dasar- Dasar Kependidikan, Departemen Pendidikan dan Kebudayaan.
Aryati, T, 2012. Analisis Faktor-faktor Yang mempengaruhi Tingkat Kepatuhan Wajib Pajak Badan.Media Ekonomi dan Manajemen, Vol 25. No 1 Januari
Bida, Y., 2001. “Pengaruh Faktor-Faktor yang Melekat pada Wajib Pajak (WP) terhadap Keberhasilan Penerimaan Pajak Bumi dan Bangunan (PBB) (Survei terhadap Wajib Pajak Pajak Bumi dan Bangunan di Salatiga)”, Universitas Kristen Satya Wacana (tidak dipublikasikan).
Bobek, D., R. C. H, 2003. An Investigation of Theory of Planned Bahavior and the Role of Moral Obligation in tax Compliance. Behavioral Research in Accounting, 15.
Bradley, C.F, 1994. An Empirical Investigation of Factors Affecting Corporate Tax Compliance Behavior. Disertation, The University of Alabama, USA.
Budiatmanto, A. 1999. Studi Evaluasi Kepatuhan Wajib Pajak Sebelum dan Sesudah Reformasi Perpajakan Tahun 1983, Tesis Program Pasca SarjanaMagister Akuntansi Universitas Gadjah Mada Yogyakarta
Cahyowati, N. 2011. Model Moral dan Kepatuhan Perpajakan : Wajib Pajak Orang Pribadi. JAAI, Vol. 15 No. 2 Desember
Cooper, S. 2003. Business Research Methods, 8th Edition, Mc Graw Hill.
Collins, J.H., Milliron, V.C., dan Toy, Daniel R.. 1992. Determinant of Tax Compliance: A Contingency Approach. The Journal of the American Taxation Association.
Devano,S dan Rahayu. 2006. Perpajakan, Konsep, teori dan isu . Jakarta : Kencana.
Dubin, J. A., and Wilde, L. L. 1988. “An empirical analysis of federal income tax auditing and compliance”, National Tax Journal, Vol. 41, 61–74.
Feinstein, J. S. 1991. “An Econometric Analysis of Income Tax Evasion and its Detection”, Rand Journal of Economics, Vol. 22(1), 14-35.
Ferdinand, A. 2005. Structual Equation Modeling, edisi 3, Semarang, BP-Universitas Diponegoro
Feriyani, A., 2007. “Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak PBB dalam Memenuhi Kewajiban Pajak”, Skripsi, Program S1 Fakultas Ekonomi Universitas Kristen Satya Wacana Salatiga (tidak dipublikasikan).
Gujarati, D.N., 2003. Basic Econometrics, 4th Edition, Mc Graw Hill, International Edition.
Ghozali., I. 2013. Aplikasi Analisis Multivariate Dengan Program IBM SPSS 21 (ed 7). Semarang: BP-Universitas Diponegoro.
Hanno, M. D. and Violette, G. R. 1996. “An Analysis of Moral and Social Compliance on Taxpayer Behaviour”, Behavioural Research in Accounting, Vol.8, 163-189.
Hardika, N. S. 2006. Pengaruh Lingkungan dan Moral Wajib Pajak Terhadap Sikap dan Kepatuhan Wajib Pajak Pada Hotel Berbintang di Propinsi Bali. Disertasi. Universitas Airlangga: Surabaya
Ho, D. 2004. A Study of Hongkong Tax Compliance Ethics. International Business Research, 2(4)
Ikhsan B.R. 2007. “Kajian Terhadap Faktor-faktor Yang Mempengaruhi Kepatuhan Wajib Pajak”. Jurnal Akuntansi, Manajemen Bisnis dan Sektor Publik, Volume 3 Nomor 3 Juni 2007.
Jackson, B.R., V.C. Milliron. 1986. “Tax Com-pliance Research: Findings, Problems, and Prospects”, Journal of Accounting Literature, Vol. 5, pp. 125-165.
James, S. and Edwards, A., 2008. “Developing Tax Policy in a Complex and Changing World”, Economy Analysis & Policy, Vol. 38, No. 1, March, p. 35−53.
Jatmiko, A. N. 2006. Pengaruh sikap wajib pajak pada pelaksanaan sanksi denda, pelayanan fiskus dan kesadaran perpajakan terhadap kepatuhan wajib pajak. Thesis, Magister Akuntansi Universitas Diponegoro.
Kurniati,A. 2011. Analisis Pengaruh Sosialisasi, Sanksi Dan Faktor-Faktor Demografi Terhadap Kepatuhan Wajib Pajak PBB Di Surakarta. Jurnal Bisnis Ekonomi, Volume 15, No.2 September 2011
Larking, B, 2005, IBFD International Tax Glossary. International Bureau of Fiscal Documentation, Amsterdam
Manurung, J.J., Manurung, Adler, Haymans, Saragih, Ferdinand, Dehoutman, 2005, Ekonometrika, Teori dan Aplikasi, Alex media Komputindo, Jakarta.
Mardiasmo, 2011, Perpajakan, Yogyakarta : Andi Yogyakarta.
Marselius, 2002. Hubungan sikap, norma subyektif, dan control perilaku yang dipersepsikan dengan intense kepatuhan wajib pajak membayar pajak penghasilan:aplikasi model terencana dalam psikologi perpajakan. Tesis, Yogyakarta: Fakultas Ekonomi UGM
Martinez, J.Vazque and Mark Rider, 2005, Multiple Modes of Tax Evasion: Theory and Evidence, National Tax Journal, March 2005, p.51-58.
Mustikasari, E, 2007, Kajian Empiris tentang Kepatuhan Wajib Pajak Badan di Perusa-haan Industri Pengolahan di Surabaya, Simposium Nasional Akuntansi X, Makasar
Peraturan Menteri Keuangan Nomor 235/KMK.03/2003 tentang kriteria wajib pajak patuh dalam pengembalian pendahuluan kelebihan pembayaran pajak.
Riahi, A dan Belakoui, 2004, Relationship between Tax Compliance Internationally and Selected Determinantts of Tax Morale, University of IIIinais at Chicago.
Richardson, G, 2006, Determinants of tax evasion : A cross-country investigation, Journal of International, Auditing and Taxation, 15, p.150-169.
Robbins, S.P. (1996) Perilaku Organisasi : Konsep, Kontroversi dan Aplikasi, Edisi Bahasa Indonesia, Prenhallindo, Jakarta.
________________. (2008). Perilaku Organisasi. Edisi 12. Jakarta: Salemba Empat.
Roshidi B.A, MA., et al., (2007), “The Effects of Knowledge on Tax Compliance Behaviours Among Malaysian Taxpayers”, Makalah dalam Business and Information 2007, Tokyo, 11st July 2007, dipublikasikan dalam Academy of Taiwan Business Management Review 12/2007, Taiwan Institute of Business Administration, p.1−15.
Santoso, W. 2008. Analisis Risiko Ketidak Patuhan Wajib Pajak Sebagai Dasar Peningkatan Kepatuhan Wajib Pajak: Penelitian Terhadap Wajib Pajak Badan di Indonesia, Jurnal Keuangan Publik , Vol 5, No. 1.
Siahaan, M. P. 2005. Edisi 1. Pajak Daerah dan Retribusi Daerah. Jakarta: PT. Rajah Grafindo Persada.
Slemrod, J. B. (1992)."An Empirical Test for Tax Evasion", The Review of Economics and Statistics, MIT Press, Vol. 67(2), 232-38
Slemard, J, 2004, The Economics of Corporate Tax Selfishness, National Tax Journal; Dec Vol. 57 (4), 877
Sukandarrumudi (2012). Metodologi Penelitian. Yogyakarta: Gadjah Mada University Press.
Suyatmin. 2004. Pengaruh Sikap Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Pembayaran Pajak Bumi dan Bangunan : Studi Empiris di Wilayah KP PBB Surakarta, Tesis Program Pasca Sarjana Magister Sains Akuntansi Universitas Diponegoro.
Thurman, Q.C. C.St.J and Lisa R. 1984. Neutralization and Tax Evasion: How Effective Would a Moral Appeal be in Improving Compliance to Tax Law? Law & Policy. Vol. 6 No. 3: 309 – 327.
Tittle, C. 1980. Sanction and social deviance: The question of deterrence. Kertas kerja No. 23, Institute forEmpirical Research in Economics, University of Zurich.
Torgler, B dan Schaltegger, C.A. 2005. Tax Morale And Fiscal Policy. CREMA (Center for Research in Economics, Management and the Arts) and Swiss Federal Tax Administration, University of St.Gallen.
Trisna, E & Ompusunggu, P.A. 2010. Pengaruh umur, pendapatan, moral Terhadap Pembayaran Pajak dan Tax Evasion.Jurnal Ilmiah Akuntansi, Vol.10 No.1, September, hal. 26-44
Troutman, C.S. 1993. Moral Commitment to Tax Compliance as Measured by The Development of Moral Reasoning and Attitutes Towards The Fairness of The Tax Laws. Dissertation, Oklahoma State University, USA.
Undang-undang Nomor 28 Tahun 2007 tentang Ketentuan Umum Perpajakan.
Waluyo, 2011. Perpajakan Indonesia, Edisi 10 buku 1. Jakarta : Salemba Empat
Wibowo, HS., (2005), “Pengaruh Faktor-Faktor yang Melekat pada Wajib Pajak terhadap keberhasilan penerimaan PBB (Kecamatan Selomerto Wonosobo)”, Skripsi, Program S1 Fakultas Ekonomi Universitas Kristen Satya Wacana (tidak dipublikasikan).
Witte, A. D., and Woodbury, D. F. 1985. “The effect of tax laws and tax administration on tax compliance: The case of the U.S. individual income tax”, National Tax Journal, Vol. 38, 1–13.
Zain, M. 2003, Manajemen Perpajakan, Jakarta: Salemba Empat.Kinerja atas Pelaksanaan Rencana Kerja dan Anggaran
