SEJAUH MANA PENGARUH PEMERIKSAAN DAN DENDA PAJAK TERHADAP PERILAKU KEPATUHAN PEMBAYAR PAJAK?
DOI:
https://doi.org/10.31092/jpi.v2i1.530Keywords:
Perilaku, kepatuhan, pemeriksaan, denda, pinalti, pajakAbstract
Tax compliance is the important role for optimalizing tax revenue. Nowdays, many studies revealed there are psychological factor which determined tax compliance behavior. This study refer to behavioral theory to seek the rational behind decision making of tax compliance. Those variable are probability of being audited and penalty/fines. Therefore , survey had been conducted in Surabaya City involving 300 of taxpayers. The regression model show a positive and significant effect. It means probability of being audited and fines have a positive impact on increasing tax compliance behavior. Therefore , Indonesian tax authority should give more attention on dissemination of audit and the taxation rule to increase tax compliance behavior.
Kepatuhan pajak merupakan hal yang sangat penting untuk optimalisasi penerimaan. Dewasa ini banyak penelitian terkait factor-faktor psychology yang mendasari seserorang untuk patuh terhadap aturan perpajakan. Teori perilaku ini yang mendasari penelitian ini untuk melihat adanya rasional pengambilan keputusan seseoran untuk patuh terhadap pajak. Diantaranya adalah adanya peluang dilakukan pemeriksaan dan adanya denda jika tidak patuh terhadap aturan pajak. Untuk itu dilakukan survey terhadap 300 Wajib Pajak di Surabaya. Dengan menggunakan analisis regresi diperoleh hasil positif dan signifikan bahwa adanya peluang diperiksa dan adanya denda mengakibatkan seseorang patuh terhadap pajak. Sehingga hal ini perlu untuk menjadi perhatian bagi institusi pajak di Indonesia untuk dapat melakukan diseminasi secara masif adanya peluang diperiksa dan denda terhadap setiap ketidakpatuhan pajak.
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