NUDGES PADA SP2DK SEBAGAI BAGIAN DARI UPAYA PENINGKATAN TAX COMPLIANCE DI INDONESIA
DOI:
https://doi.org/10.31092/jpi.v2i1.529Keywords:
Nudges, Tax Compliance, Tax Motivation, tax-payer behavior, SP2DKAbstract
Upaya peningkatan tax compliance menjadi isu penting seiring dengan peningkatan peranan pajak sebagai sumber penerimaan negara.  Tidak hanya upaya yang bersifat komprehensif, beberapa penelitian menunjukkan bahwa sentuhan kecil (nudges) mampu mempengaruhi peningkatan kepatuhan wajib pajak. Menggunakan pendekatan kualitatif deskriptif dengan metode studi pustaka, penulis membandingkan format SP2DK yang masih berlaku dengan beberapa surat yang berisi pesan norma sosial. Hasil penelitian menunjukkan bahwa format SP2DK existing belum berisi elemen-elemen yang memenuhi kriteria sebagai nudges. Walaupun demikian, kemungkinan SP2DK untuk dikembangkan menjadi alat untuk mempengaruhi kepatuhan wajib pajak masih terbuka lebar.References
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