Pengaruh Sikap Norma Subjektif Dan Persepsi Kontrol Perilaku Terhadap Kepatuhan Pajak (Studi Pada Freelancer Di Provinsi Jawa Barat)

Siahaan,, Gian Feber Hestomi and Dr. Drs. Kadarisman Hidayat, M.Si, and Devi Nur Cahaya Ningsih, SE., MSA., Ak (2023) Pengaruh Sikap Norma Subjektif Dan Persepsi Kontrol Perilaku Terhadap Kepatuhan Pajak (Studi Pada Freelancer Di Provinsi Jawa Barat). Sarjana thesis, Universitas Brawijaya.

Abstract

Salah satu bentuk tenaga kerja yang ada di Indonesia adalah tenaga kerja lepas atau freelancer. Freelancer adalah bentuk pekerjaan yang berciri on-demand work atau pekerjaan yang hanya dibutuhkan per kegiatan dan biasanya berlangsung dalam jangka waktu pendek. Terutama di era disrupsi teknologi atau biasa disebut digitalisasi saat ini, freelancer merupakan salah satu pekerjaan yang mulai banyak dilirik oleh warga Indonesia hal ini dibuktikan melalui Badan Pusat Statistik (BPS) pada tahun 2019 pekerja lepas berjumlah sekitar 5,89 juta orang. Penelitian ini bertujuan meneliti pengaruh variabel-variabel Theory Of Planned Behaviour (TPB) yaitu sikap, norma subjektif, persepsi kontrol perilaku dan niat terhadap kepatuhan pajak freelancer di Provinsi Jawa Barat. Metode yang digunakan adalah metode kuantitatif dengan menggunakan Structural Equation Model Partial Least Square (SEM PLS) sebagai alat analisis. Sampel penelitian terdiri dari 105 responden freelancer yang berdomisili di Provinsi Jawa Barat, yang dipilih dengan menggunakan teknik convenience sampling. Hasil penelitian ini mengungkapkan bahwa terdapat seluruh hipotesis diterima. Pertama, sikap mempengaruhi secara signifikan niat untuk berperilaku patuh pajak. Kedua, norma subjektif juga berpengaruh secara signifikan terhadap niat berperilaku patuh pajak. Dan ketiga, persepsi kontrol perilaku berpengaruh secara signifikan terhadap niat berperilaku patuh pajak. Keempat persepsi kontrol perilaku berpengruh signifikan terhadap kepatuhan pajak. Kelima niat berpengaru signifikan terhadap kepatuhan pajak. Terakhir persepsi kontrol perilaku berpengaruh signifikan terhapa kepatuhan pajak melalui niat. Hasil penelitian ini diharapakan memberikan tambahan literatur kepada pihak-pihak terkait guna meningkatkan kepatuhan pajak freelancer.

English Abstract

One form of labor in Indonesia is freelancing or freelancers. Freelancer is a form of work that is characterized by on-demand work or work that is only needed per activity and usually lasts for a short period of time. Especially in the era of technological disruption or what is commonly called digitalization at this time, freelancers are one of the jobs that many Indonesians are starting to look at, this is evidenced by the Badan Pusat Statistik (BPS) in 2019 freelancers totaling around 5.89 million people. This study aims to examine the effect of Theory of Planned Behavior (TPB) variables, namely attitudes, subjective norms, perceived behavioral control and intentions on freelancer tax compliance in West Java Province. The method used is a quantitative method using Structural Equation Model Partial Least Square (SEM PLS) as an analysis tool. The research sample consisted of 105 freelance respondents who live in West Java Province, who were selected using a convenience sampling technique. The results of this study revealed that all hypotheses were accepted. First, attitude significantly influences the intention to behave tax compliantly. Second, subjective norms also significantly influence the intention to behave tax compliantly. And third, the perception of behavioral control has a significant effect on the intention to behave tax compliantly. The four perceptions of behavioral control have a significant influence on tax satisfaction. The five intentions have a significant influence on tax compliance. Lastly, perceived behavioral control has a significant effect on tax satisfaction through intention. It is hoped that the results of this research can provide additional literature to related parties to improve freelancer tax compliance.

Item Type:	Thesis (Sarjana)
Identification Number:	0523030646
Uncontrolled Keywords:	Sikap, Norma Subjektif, Persepsi Kontrol Perilaku, Niat, Freelancer, TPB
Divisions:	Fakultas Ilmu Administrasi > Perpajakan
Depositing User:	Endang Susworini
Date Deposited:	17 Jan 2024 03:05
Last Modified:	17 Jan 2024 03:05
URI:	http://repository.ub.ac.id/id/eprint/210588

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