Jurnal Benefita (Feb 2019)

PERILAKU KEPATUHAN WAJIB PAJAK YANG DIPERSEPSIKAN MELALUI FAKTOR DETERRENCE, KEADILAN DAN NORMA SOSIAL

  • Lisa Amelia Herman,
  • Aminar Sutra Dewi,
  • Mike Kusuma Dewi

DOI
https://doi.org/10.22216/jbe.v1i1.3873
Journal volume & issue
Vol. 4, no. 1
pp. 146 – 161

Abstract

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This study aims to analyze the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms against tax compliance behavior. Data were collected using survey methods to request responses to 342 non-employee private taxpayers enrolled in KPP Pratama Padang I West Sumatera on their perceptions regarding the influence of deterrence factors, procedural justice, distributive justice, retributive justice and social norms of tax compliance behavior. This study uses multiple linear regression analysis which reveals that deterrence factor, procedural justice, distributive justice, retributive justice partially significant have a positive effect on tax compliance. While social norms found no effect on tax compliance. It is therefore recommended that tax authorities should strive to increase deterrence factors in the context of prevention, procedural justice perceptions, distributive justice and retributive justice in terms of tax sanctions and systems involved in the delivery of tax penalties.Penelitian ini bertujuan untuk menganalisis pengaruh deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Data dikumpulkan menggunakan metode survei untuk meminta tanggapan kepada 342 Wajib Pajak Orang Pribadi Non-Karyawan yang terdaftar di KPP Pratama Padang I Sumatera Barat tentang persepsi terkait pengaruh deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif dan norma sosial terhadap perilaku kepatuhan pajak.Penelitian ini menggunakan analisis regresi linear berganda yangmengungkapkan bahwa deterrence factor, keadilan prosedural, keadilan distributif, keadilan retributif secara parsial signifikan berpengaruh positif terhadap kepatuhan pajak. Sedangkan norma sosial ditemukan tidak berpengaruh terhadap kepatuhan pajak. Oleh karena itu, disarankan agar otoritas pajak harus berjuang untuk meningkatkan deterrence factor dalam rangka pencegahan, persepsi keadilan prosedural, keadilan distributif dan keadilan retributif dalam hal sanksi pajak dan sistem yang terlibat dalam penyampaian sanksi pajak.

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