Pengaruh Keadlilan, Sistem Perpajakan dan Kualitas Pelayanan Terhadap Penggelapan Pajak

  • Riza Amalia Rifani Universitas Muslim Indonesia
  • Mursalim Mursalim
  • Hamzah Ahmad Universitas Muslim Indonesia
Keywords: Fairness, Taxation System, Service Quality, Tax Evasion

Abstract

This research aims to analyze the effect of justice, taxation system and service quality on tax evasion. Data collection techniques carried out through the Makassar Intermediate Tax Service Office. Methods of data analysis using descriptive statistics, data quality tests, classic assumption tests and hypothesis tests. This study uses a data processing program that is SPSS version 23. Furthermore, testing the hypothesis using multiple linear regression equations. And using the F test and t test. the results of this study found a positive and significant influence of the Justice and taxation variables on tax evasion. The quality of tax authorities has a negative and significant effect on tax evasion. This shows that the better quality of services provided by the tax authorities can reduce tax evasion actions carried out by taxpayers. The higher the attitude of the taxpayer towards the tax authorities, the higher the taxpayer compliance

References

Ajzen, Icek. 1991.The Theory of Planned Behavior. Organizational Behavior and Human Decision Processes.Vol.50.pp.179-211.
Ayu, Dyah dan Rini Hastuti. 2009. Persepsi WP: Dampak Pertentangan Diametral Pada Tax Evasion WP Dalam Aspek Kemungkinan Terdeteksinya Kecurangan, Keadilan, Ketepatan Pengalokasian, Teknologi Sistem Perpajakan, dan Kecenderungan Personal (Studi WP Orang Pribadi"). Kajian akuntansi.
Gerbing, M.D, 1988. An Empirical Study of Taxpayer Perceptions of Fairness. Unpublished Doctoral Thesis, University of Texas, Austin.
Hardiningsih, Pancawati. 2011. Faktor-faktor Yang Mempengaruhi Kemauan Membayar Pajak. Jurnal, 3(1): 126-142. Semarang: Universitas Stikubank.
Jatmiko Nugroho Agus (2006). Pelaksanaan sanksi denda, pelayanan fiskus dan kesadaran perpajakan terhadap kepatuhan wajib pajak studi empiris terhadap wajib pajak orang pribadi di Kota Semarang. Strata-2,Ekonomi,Universitas Diponegoro, Semarang.
Jotopurnomo,Cindy dan Yenni Mangoting.2013. Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan Fiskus, Sanksi Perpajakan, Lingkungan Wajib Pajak Berada Terhadap Kepatuhan Wajib pajak Orang Pribadi Di Surabaya.Tax &Accounting Review Vol.1 No.1Universitas Kristen Putra.
McGee, R.W., Simon dan Annie. 2008. A comparative Study on Perceived Ethics of Tax Evasion: Hong Kong Vs the United Stated, Journal of Business Ethics 2008, pp. 147-158.
Murni, Puspa Sari linda Tarjo, dan Muhammad Erfan. 2011. “ Pengaruh Keadilan, Kualitas Pelaanan Pajak, dan Kemungkinan Terdeteksina Kecurangan Terhadap Persepsi Wajib Pajak Mengenai Tax Evasion”. Jom FEKON Vol. 2 No. 2 Oktober 2015 15. Bangkalan Madura, Universitas Trunojoyo. Madura
Nickerson, Inge. 2009. Pleshko dan McGee. Presenting the Dimensionality of An Ethics Scale pertaining To Tax Evasion, Journal of Legal, Ethical and Regulatory Issues, Volume 12, Number 1.Sosial - Buku Teks Sosiologi Hukwn (Buku I), Pustaka Sinar Harapan, Jakarta.
Nugroho, M.A.S dan Sumadi. 2012. Pengaruh Kualitas Pelayanan Terhadap Kepuasan Wajib Pajak: Studi Pada Obyek Pajak Penghasilan Di KPP Yogyakarta Satu. Kajian Bisnis dan Manajemen.Edisi Khusus on Marketing, 2005.Hal. 59 – 72. ISSN : 1410 – 9018.
Prasetyo, Sigit, 2010. Persepsi Etis Penggelapan Pajak Bagi Wajib Pajak di Wilayah Surakarta. Skripsi, Fakultas Ekonomi Universitas Sebelas Maret Surakarta.
Rahayu, Siti Kurnia. 2010. Perpajakan Indonesia: Konsep dan Aspek Formal. Yogyakarta: Graha Ilmu.
Resmi, Siti. 2009. Perpajakan Teori dan Kasus, Jakarta, Salemba Empat.
Sekaran, Uma. 2006. Research Methods for BusinessEdisi Terjemahan Edisi 4Jakarta: Penerbit Salemba Empat.
Suandy, Erly. 2011. Hukum Pajak ed.5.Jakarta: Salemba Empat.
Suminarsasi, Wahyu dan Supriyadi. 2011.Pengaruh Keadilan, Sistem Perpajakan dan Diskriminasi Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak.TesisUniversitas GajahMada.
Supadmi, Ni Luh. 2009. Meningkatkan Kepatuhan Wajib Pajak Melalui Kualitas Pelayanan. Jurnal Akuntansi dan Bisnis,4(2).
Waluyo. 2010. Perpajakan Indonesia, Jakarta. Salemba Empat.
Xynas, L. 2011. Tax Planning, Avoidance and Evasion in Australia 1970 – 2010 : The Regulatory Response and Taxpayer Compliance. Revenue Law Journal Vol.20 Issue.1
Published
2019-07-31
Section
Articles

Most read articles by the same author(s)