Pengaruh Procedural, Distributive, dan Retributif Justice Terhadap Tingkat Kepatuhan Pajak Pada Gig Worker

Riskilillah, Maulida Syahadati and Rosalita Rachma Agusti, SE., MSA., Ak. (2023) Pengaruh Procedural, Distributive, dan Retributif Justice Terhadap Tingkat Kepatuhan Pajak Pada Gig Worker. Sarjana thesis, Universitas Brawijaya.

Abstract

Kemajuan teknologi pada dewasa ini menimbulkan lapangan kerja baru yang dikenal dengan istilah gig economy. Didalam dunia gig economy juga terdapat istilah gig worker, dimana gig worker sendiri adalah para pekerja independen (bebas dan tidak terikat) yang muncul akibat adanya efek dari gig economy itu sendiri. Istilah gig worker masih belum familiar di masyarakat, sehingga nama gig worker dan freelancer masih disamakan. Tujuan dari penelitian ini adalah untuk menguji keadilan atau justice dan extention of Slippery Slope Framework yang dikaitkan dengan kepatuhan perpajakan gig worker yang berada di Indonesia. Penelitian ini memiliki keterbaruan dengan penelitian terdahulu berupa penggunaan tiga jenis keadilan yang dibedakan menjadi procedural, distributive, dan retributive justice sebagai variabel independennya. Kemudian variabel trust dibedakan menjadi implicit trust dan reason-based trust, serta kepatuhan pajak yang digunakan adalah kepatuhan sukarela yang dibedakan menjadi voluntary cooperation dan committed cooperation. Temuan dalam penelitian ini menunjukkan bahwa procedural dan distributive justice melalui reason-based trust berpengaruh terhadap voluntary cooperation namun tidak dengan retributive justice. Begitupun dengan distributive justice melalui implicit trust berpengaruh terhadap committed cooperation, namun tidak bagi procedural dan retributive justice.

English Abstract

Technological advances today have created new jobs known as the gig economy. In the world of the gig economy there is also the term gig worker, where gig workers themselves are independent workers (free and unattached) who arise as a result of the effects of the gig economy itself. The term gig worker is still not familiar to the public, so the names gig workers and freelancers are still the same. The purpose of this study is to examine justice and the extention of the Slippery Slope Framework which is related to the tax compliance of gig workers in Indonesia. This research has an update with previous research in the form of the use of three types of justice which are distinguished into procedural, distributive, and retributive justice as independent variables. Then the trust variable is divided into implicit trust and reason-based trust, and the tax compliance used is voluntary compliance which is divided into voluntary cooperation and committed cooperation. The findings in this study indicate that procedural and distributive justice through reason-based trust has an effect on voluntary cooperation but not with retributive justice. Likewise, distributive justice through implicit trust has an effect on committed cooperation, but not with procedural and retributive justice.

Item Type:	Thesis (Sarjana)
Identification Number:	0523030879
Uncontrolled Keywords:	gig worker, keadilan, extention of Slippery Slope Framework, kepatuhan pajak
Divisions:	Fakultas Ilmu Administrasi > Perpajakan
Depositing User:	Endang Susworini
Date Deposited:	24 Jan 2024 07:54
Last Modified:	24 Jan 2024 07:54
URI:	http://repository.ub.ac.id/id/eprint/212918

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