Peran Norma dan Sanksi Terhadap Peningkatan Kepatuhan Pajak Sukarela dan Paksaan

Abstract

The problem that is being faced by the Indonesian government is due to the non-fulfillment of the target of state revenues from taxes in recent years, making voluntary tax compliance and coercive tax compliance interesting for research. The current development of the theory of tax compliance states that social-psychological factors have as important a role as deterrence factors. This study analyzes the influence, personal norms, social norms, national norms, and sanctions on voluntary compliance and coercive compliance. The population taken in this study are individual taxpayers who do independent work in the South Jakarta area. The type of data used in this study is primary data (primary data). The data used in the study were obtained from the answers to the questionnaire as many as 108 respondents. The research data were analyzed using the SEM PLS analysis tool. The results show that personal norms and social norms have a positive effect on voluntary compliance, social norms and national norms have no effect on coercive compliance, national norms have a negative effect on coercive compliance, sanction have no effect on voluntary compliance and forced compliance.

Keywords

• tax compliance
• voluntary compliance
• coercion compliance
• norms
• sanctions