Dularif, Muh (2019) Faktor-Faktor Berpengaruh terhadap Kepatuhan Pajak dan Penggelapan Pajak: Studi Analisis-Meta. Doctor thesis, Universitas Brawijaya.
Abstract
Studi ini bertujuan untuk menyajikan hasil analisis-meta terkait pengaruh faktor-faktor penentu dengan kepatuhan pajak dan penggelapan pajak, baik menggunakan pendekatan deterrence maupun non-deterrence. Diawali dengan penyajian hasil studi menggunakan metode vote-counting, penelitian ini dikembangkan lebih lanjut dengan menggunakan analisis-meta yang ilmiah dan lengkap. Mengulas dan menyintesiskan 199 artikel selama periode 1978 sampai dengan 2017 yang mendiskusikan pengaruh audit, tarif pajak, sanksi, pelayanan, kepercayaan, norma personal, norma sosial, dan relijiusitas terhadap kepatuhan pajak dan penggelapan pajak, penelitian ini menyimpulkan bahwa diantara faktor-faktor penentu kepatuhan pajak dan penggelapan pajak, peningkatan pelayanan dan kepercayaan publik adalah alat yang paling efektif untuk meningkatkan kepatuhan pajak dan menurunkan penggelapan pajak. Meskipun tidak sebesar pengaruh pelayanan dan kepercayaan publik, namun norma personal dan relijiusitas yang lebih baik mampu mendorong kepatuhan dan mengurangi penggelapan pajak. Sedangkan pengaruh audit, tarif pajak, penalti dan norma sosial tidak signifikan dalam meningkatkan kepatuhan dan mengurangi penggelapan pajak. Hasil studi heterogeneitas dalam analisis-meta ini menunjukkan bahwa aspek budaya dan perbedaan konstruksi dan pengukuran variabel independen memegang peranan penting sebagai variabel yang memoderasi pengaruh faktor-faktor penentu terhadapa kepatuhan pajak dan penggelapan pajak. Dengan demikian, dalam ranah teori, penelitian ini memberikan panduan penting agar peneliti hati-hati dalam merumuskan pengukuran variabel independen. Disamping itu, pelibatan aspek budaya sangat penting, baik dalam ranah penelitian akademis maupun dalam penyusunan kebijakan pajak
English Abstract
The purpose of this study is to present the result of meta-analysis of the determinant factors that influence tax compliance and tax evasion, either based on deterrence approach or non-deterrence approach. Introducing slightly by the use of vote-counting method, this study is enhanced by employing a full scientific meta-analysis method. Reviewing and synthesizing 199 articles during the period of 1978 to 2017, that discussing the impact of tax audit, tax rate, tax penalty, service, trust in government, personal norms, social norms, and religiosity on tax compliance and tax evasion, this study concluded that optimizing service quality and public trust are the most effective tools in increasing tax compliance and decreasing tax evasion. In addition, better personal norms and religiosity also increase tax compliance and reduce tax evasion. Conversely, the impact of audit, tax rate and penalty are not significant to improve tax compliance level and to combat tax evasion. Interestingly but not surprisingly, heterogeneity analysis in this study shows that culture as represented in hofstede’s cultural dimensions plays a significant role in moderating most of determinant factors in influencing tax compliance and tax evasion. In general, the difference in culture and income level give different influence in the impact of determinant factors. In addition, although limited in several determinants variables, the different construct and measurement of independent variables also give different influence in the effect of determinant factors on tax compliance and tax evasion. On the other hand, the different construct and measurement of dependent variables relatively give no influence in the relationship. So, this study propose that in theoretical field, a researcher should be careful in constructing and measuring independent variables. Furthermore, involving cultural aspect is an avoidable approach either in studying tax compliance and tax evasion or in developing tax policy
Other obstract
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| Item Type: | Thesis (Doctor) |
|---|---|
| Identification Number: | DIS/336.242/DUL/f/2019/061902917 |
| Uncontrolled Keywords: | TAX EVASION, TAX PAYER COMPLIANCE |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.24 Income taxes > 336.242 Personal income taxes (Individual income taxes) |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 09 Sep 2019 02:06 |
| Last Modified: | 30 Mar 2022 04:16 |
| URI: | http://repository.ub.ac.id/id/eprint/172504 |
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