Hasibuan, Herida Hafni and Priandhita Sukowidyanti Asmoro, SE., MSA., Ak (2024) Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi Berdasarkan Prospect Theory (Studi pada Pengusaha, Pekerja Bebas, dan Pegawai Tetap). Sarjana thesis, Universitas Brawijaya.
Abstract
Kepatuhan pajak adalah sejauh mana wajib pajak patuh atau tidak patuh terhadap peraturan perpajakan yang berlaku di negaranya, khususnya dalam melaporkan pendapatan. Adanya gap rasio kepatuhan wajib pajak orang pribadi karyawan dan non karyawan menunjukkan bahwa perbedaan dalam sistem pemungutan pajak berpotensi untuk disalahgunakan. Prospect Theory menjelaskan sikap individu dengan membedakan antara keuntungan dan kerugian dalam konteks pengambilan keputusan berisiko. Dengan demikian, penelitian ini bertujuan untuk menguji pengaruh gains and losses, posisi aset, sikap terhadap sistem pajak, persepsi keadilan, pengetahuan subjektif, gender, dan usia terhadap kepatuhan pajak. Metode penelitian yang digunakan adalah kuantitatif dengan pengumpulan data cross-sectional melalui distribusi kuesioner online kepada 471 responden yaitu pengusaha, pekerja bebas, dan pegawai tetap di seluruh Indonesia. Teknik sampling yang digunakan adalah proportionate stratified random sampling dan analisis data menggunakan software SPSS versi 25. Hasil penelitian menunjukkan bahwa sikap terhadap sistem pajak berpengaruh positif dan signifikan terhadap kepatuhan pajak pengusaha, pekerja bebas, dan pegawai tetap. Variabel persepsi keadilan berpengaruh positif dan signifikan terhadap kepatuhan pengusaha. Variabel persepsi keadilan berpengaruh negatif dan signifikan terhadap kepatuhan pekerja bebas. Variabel persepsi keadilan tidak berpengaruh terhadap kepatuhan pegawai tetap. Selanjutnya variabel gains and losses, posisi aset, pengetahuan subjektif, gender, dan usia tidak berpengaruh terhadap kepatuhan pengusaha, pekerja bebas, dan pegawai tetap.
English Abstract
Tax compliance is the extent to which taxpayers comply or do not comply with the tax regulations that apply in their country, especially in reporting income. The gap in the compliance ratio of employee and non-employee individual taxpayers shows that differences in the tax collection system have the potential to be abused. Prospect Theory explains individual attitudes by distinguishing between gains and losses in the context of risky decision making. Thus, this study aims to examine the effect of gains and losses, asset position, attitude towards the tax system, perceived fairness, subjective knowledge, gender, and age on tax compliance. The research method used is quantitative with cross-sectional data collection through online questionnaire distribution to 471 respondents, namely entrepreneurs, selfemployed, and permanent employees throughout Indonesia. The sampling technique used is proportionate stratified random sampling and data analysis using SPSS software version 25. The results showed that attitudes towards the tax system have a positive and significant effect on the tax compliance of entrepreneurs, selfemployed, and permanent employees. The perceived fairness variable has a positive and significant effect on entrepreneur compliance. The perceived fairness variable has a negative and significant effect on the compliance of self-employed. The perceived fairness variable has no effect on permanent employee compliance. Furthermore, the variables of gains and losses, asset position, subjective knowledge, gender, and age have no effect on the compliance of entrepreneurs, selfemployed, and permanent employees.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0524030176 |
| Uncontrolled Keywords: | Kepatuhan Pajak, Prospect Theory, Pengusaha, Pekerja Bebas, Pegawai Tetap |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Bisnis / Niaga |
| Depositing User: | Unnamed user with username nova |
| Date Deposited: | 20 Jun 2024 07:36 |
| Last Modified: | 20 Jun 2024 07:36 |
| URI: | http://repository.ub.ac.id/id/eprint/220244 |
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