IDEAS home Printed from https://ideas.repec.org/a/uii/jaaife/v18y2014i1p42-64id4212.html
   My bibliography  Save this article

Model kepatuhan perpajakan sukarela: peran denda, keadilan prosedural, dan kepercayaan terhadap otoritas pajak

Author

Listed:
  • Dwi Ratmono

Abstract

Penelitian ini bertujuan untuk mengembangkan model kepatuhan sukarela bagi wajib pajak. Berdasar pada teori slippery slope, penelitian ini menghipotesiskan bahwa sanksi/denda pajak yang berat (dibandingkan yang ringan) dapat mengkomunikasikan bahwa perilaku yang dikenakan sanksi tersebut secara moral tidak dapat diterima. Penelitian ini berargumen bahwa otoritas yang memberikan sanksi dengan prosedur yang adil dapat mendorong kepatuhan. Penelitian ini menguji peran moderasi keadilan prosedural dalam pengaruh positif denda pajak pada kepatuhan pajak sukarela. Penelitian ini mengumpulkan data dengan melakukan survei kuesioner dengan responden 204 wajib pajak di Kota Semarang untuk menganalisis peran variabel tingkat denda pajak, keadilan prosedural, dan kepercayaan terhadap otoritas perpajakan dalam meningkatkan kepatuhan pajak sukarela. Hasil analisis data menunjukkan hipotesis yang menyatakan bahwa keadilan prosedural sebagai pemoderasi hubungan antara tingkat denda pajak dan kepatuhan sukarela wajib pajak tidak dapat didukung. Penelitian ini menyimpulkan bahwa kepercayaan pada otoritas merupakan sebuah variabel pemediasi penting pada efektifitas denda dan keadilan prosedural sebagai sarana meningkatkan kepatuhan pajak.Kata kunci: kepatuhan pajak sukarela, sanksi pajak, keadilan prosedural, kepercayaan pada otoritas.

Suggested Citation

  • Dwi Ratmono, 2014. "Model kepatuhan perpajakan sukarela: peran denda, keadilan prosedural, dan kepercayaan terhadap otoritas pajak," Jurnal Akuntansi dan Auditing Indonesia, Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia, vol. 18(1), pages 42-64.
    • Handle: RePEc:uii:jaaife:v:18:y:2014:i:1:p:42-64:id:4212
    as

    Download full text from publisher

    File URL: https://journal.uii.ac.id/JAAI/article/view/4212/3724
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Rizky Rachmawan & Rizky Rachmawani & Noval Adib, 2020. "The effect of tax knowledge on relationship of procedural justice perception towards voluntary tax compliance mediated by trust," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 9(4), pages 207-213, July.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:uii:jaaife:v:18:y:2014:i:1:p:42-64:id:4212. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ana Yuliani (email available below). General contact details of provider: https://journal.uii.ac.id/JAAI/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.