Faktor-Faktor Psikologis sebagai Determinan Kepatuhan Pajak: Studi Eksplorasi pada Wajib Pajak

Elis Anisah Fitriah, Zulrizka Iskandar, Wilis Srisayekti, Zainal Abidin

Abstract


This study aimed to explore the cognition of taxpayers related to their experience in reporting income tax and understand what the influencing factors on the willingness to pay taxes. Interpretative phenomenology design was applied through semi-structured interviews to four taxpayers as participants. Data was analyzed by developing of textures and structural descriptions. The results showed that psychological factors that considered by participant in their tax behavior including knowledge about the system and tax regulation as well as information on the use of tax returns; perceived service and trust in tax authority. Further research is needed to understand the dynamics of psychological variables in influencing tax behavior with cooperative perspective instead of compliance to avoid punishment.


Keywords


income tax, tax behavior, information, service, public trust

Full Text:

PDF

References


Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, 1(3-4), 323-338.

Alm, J. (2012). Measuring, explaining, and controlling tax evasion: Lessons from theory, experiments, and field studies. International Tax and Public Finance, 19(1), 54-77.

Alm, J., Sanchez, I., & deJuan, A. (1995). Economic and noneconomic factors in tax compliance. Kyklos, 48(1), 3-18.

Balliet, D., & Van Lange, P. (2013). Trust, punishment, and cooperation across 18 societies: A meta-analysis. Perspectives on Psychological Science, 8(4), 363-379.

Becker, G. S. (1968). Crime and punishment: An economic approach. Journal of Political Economy, 76(2), 169-217.

Braithwaite, V. (2003). A new approach to tax compliance. In V. Braithwaite (Ed.), Taxing democracy. Understanding tax avoidance and tax evasion (pp. 1–11). Aldershot, UK: Ashgate.

Cummings, R. G., Martinez-Vazquez, J., McKee, M., & Torgler, B. (2009). Tax morale affects tax compliance: Evidence from surveys and an artefactual field experiment. Journal of Economic Behavior & Organization, 70(3), 447-457.

Dawes, R. M. (1980). Social dilemmas. Annual Review of Psychology, 31, 169-193.

Eichenberger, R., & Frey, B. S. (2002). Democratic governance for a globalized world. Kyklos, 55(2), 265–288.

Feld, L. P., & Frey, B. S. (2007). Tax compliance as the result of a psychological tax contract: The role of incentives and responsive regulation. Law & Policy, 29(1), 102-120.

Hartner-Tiefenthaler, M., Rechberger, S., & Kirchler, E. (2013). Justice perceptions and cooperation of citizens with the tax-authorities: The group engagement model of cooperation. Citizenship Teaching & Learning, 8(2), 179-193.

Hofmann, E., Hoelzl, E., & Kirchler, E. (2008). Preconditions of voluntary tax compliance: Knowledge and evaluation of taxation, norms, fairness, and motivation to cooperate. Journal of Psychology, 216(4), 209-217.

Hofmann, E., Hartl, Gangl, Tiefenthaler, & Kirchler. (2017). Authorities’ coercive and legitimate power: The impact on cognitions underlying cooperation. Frontiers in Psychology, 8, 1-15.

Heintzman, R., & Marson, B. (2005). People, service and trust: Is there a public sector service value chain?. International Review of Administrative Sciences, 71(4), 549-575.

Holler, M., Hoelzl, E., Kirchler, E., Leder, S., & Mannetti, L. (2008). Framing of information on the use of public finances, regulatory fit of recipients and tax compliance. Journal of Economic Psychology, 29(4), 597-611.

Hyun, J. K. (2006). Tax compliances in Korea and Japan: Why are they so different?. The Journal of The Korean Economy, 7(1), 135-153.

Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge: Cambridge University Press.

Kirchler, E., Hölzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29, 210-255.

Kogler, C., Batrancea , L., Nichita, A., Pantya, J., Belianin, A., & Kirchler, E. (2013). Trust and power as determinants of tax compliance: Testing the assumptions of the slippery slope framework in Austria, Hungary, Romania and Russia. Journal of Economic Psychology, 34, 169-180.

Levi, M., Sacks, A., & Tyler, T. (2009). Conceptualizing legitimacy, measuring legitimating beliefs. American Behavioral Scientist, 53(3), 354-375.

Maciejovsky, B., Kirchler, E., & Schwarzenberger, H. (2007). Misperception of chance and loss repair: On the dynamics of tax compliance. Journal of Economic Psychology, 28(6), 678-691.

Mardiasmo. (2011). Perpajakan. Edisi revisi. Yogyakarta: Penerbit ANDI.

Mittone, L. (2006). Dynamic behavior in tax evasion: An experimental approach. The Journal of Socio-Economics, 35(5), 813-835.

Parks, C., Joireman, J., & Van Lange, P. (2013). Cooperation, trust, and antagonism: How public goods are promoted. Psychological Science in the Public Interest, 14(3), 119-165.

Sakurai, Y., & Braithwaite, V. (2003). Taxpayers’ perceptions of practitioners: Finding one who is effective and does the right thing?. Journal of Business Ethics, 46(4), 375-387.

Torgler, B. (2005). Tax morale and direct democracy. European Journal of Political Economy, 21(2), 525-531.

Van Lange, P. A., Balliet, D., Parks, C. D., & Van Vugt, M. (2014). Social dilemmas: The psychology of human cooperation. Oxford: Oxford University Press.

Wenzel, M. (2006). A letter from the tax office: Compliance effects of informational and interpersonal Justice. Social Justice Research, 19(3), 345-364.

Willig, C. (2008). Introducing qualitative research in psychology. New York: Open University Press.

Undang-Undang Republik Indonesia Nomor 36 Tahun 2008 tentang Perubahan Keempat atas Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan. Diakses tanggal 18 Januari 2019 dari https://jdih.kemenkeu.go.id/fullText/2008/36TAHUN2008UU.htm

Undang-Undang Republik Indonesia Nomor 28 Tahun 2007 tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum dan Tata Cara Perpajakan. Diakses tanggal 18 Januari 2019 dari http://www.dpr.go.id/dokjdih/document/uu/UU_2007_28.pdf).

CNN Indonesia (2019, 2 April). Waktu Berakhir, Target Laporan SPT Pajak Tercapai 71 Persen. Diakses dari https://www.cnnindonesia.com/ekonomi/20190402140750-532-382895/waktu-berakhir-target-laporan-spt-pajak-tercapai-71-persen).

Tempo.Co (2017, 20 Juli). Kepatuhan Pajak di Indonesia masih rendah. Diakses dari https://bisnis.tempo.co/read/893001/kepatuhan-pajak-di-indonesia-masih-rendah/full&view=ok)




DOI: https://doi.org/10.15575/psy.v6i1.4701

Refbacks

  • There are currently no refbacks.


web
stats

View My Stats

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.