Kepatuhan Wajib Pajak: Studi Aspek Egoisme, Altruisme, dan Sanksi Pajak

Abid Naufal Firdaus Wahana Putra; Umaimah Umaimah

doi:10.30587/jcaa.v2i1.5701

Authors

Abid Naufal Firdaus Wahana Putra Universitas Muhammadiyah Gresik
Umaimah Umaimah Universitas Muhammadiyah Gresik

DOI:

https://doi.org/10.30587/jcaa.v2i1.5701

Keywords:

Egoism, Altruism, Sanctions Taxation, Taxpayer Compliance MSMe

Abstract

This ponder points to look at and analyze the affect of selfishness, altruism, and tax penalties on MSME citizen compliance with Gresik Rule. The another sort of inquire about is quantitative inquire about utilizing surveys. The strategy of test assurance within the study underneath may be a strategy of intentional inspecting, specifically, test recognizable proof concurring to foreordained prerequisites. The test utilized in this think about is 100 MSME citizens with NPWP and SPT 1770 announcement. The expository strategy utilized is numerous straight relapse through the utilize of IBM SPSS Insights 26 program. The comes about of the taking after consider clarify that the egoism variable has no noteworthy impact. In the meantime, altruism and assess punishments have a critical positive affect on person citizen compliance.

References

Abdullah, M. (2015). Metode penelitian kuantitatif. Aswaja pressindo.
Abdullah, M., & Sapiei, N. S. (2018). Do religiosity, gender and educational background influence zakat compliance? The case of Malaysia. International Journal of Social Economics.
Adhikara, M. F. A., Maslichah, N. D., & Basyir, M. (2022). Taxpayer Compliance Determinants: Perspective of Theory of Planned Behavior and Theory of Attribution. International Journal of Business and Applied Social Science, 8(1).
Aini, Q. (2021). Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Masyarakat Dalam Menyalurkan Zakat Melalui Badan Amil Zakat Nasional (Baznas) Kota Malang (Studi Pada Masyarakat Kecamatan Blimbing Kota Malang). Jurnal Ilmiah Mahasiswa FEB, 9(2).
Andreoni, J. (1990). Impure altruism and donations to public goods: A theory of warm-glow giving. The Economic Journal, 100(401), 464–477.
Basuki, A. T., & Prawoto, N. (2017). Analisis regresi dalam penelitian ekonomi dan bisnis. PT Rajagrafindo Persada, Depok, 90–100.
Chamlin, M. B., & Cochran, J. K. (1997). Social altruism and crime. Criminology, 35(2), 203–226.
Dewi, R. C., Petra, B. A., Yamasitha, Y., Agusti, A., & Tungkir, A. J. B. (2021). The effect of taxation socialization, understanding taxation, tax rates, and tax sanction on tax compliance in Msme Padang city. Journal of Accounting and Finance Management, 1(6), 330–342.
Durkheim, E. (2005). Suicide: A study in sociology. Routledge.
Ekström, M. (2018). Seasonal altruism: How Christmas shapes unsolicited charitable giving. Journal of Economic Behavior & Organization, 153, 177–193.
Gorsira, M., Steg, L., Denkers, A., & Huisman, W. (2018). Corruption in organizations: Ethical climate and individual motives. Administrative Sciences, 8(1), 4.
Hadiyati, S. N., & Yusup, J. (2020). The Ethical Climate–Influenced Whistleblowing Intention. 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019), 157–161.
Hartini, O., & Sopian, D. (2018). Pengaruh Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. JSMA (Jurnal Sains Manajemen Dan Akuntansi), 10(2), 43–56.
Kaulu, B. (2022). Determinants of Tax Evasion Intention using the Theory of Planned Behavior and the Mediation role of Taxpayer Egoism. Fudan Journal of the Humanities and Social Sciences, 15(1), 63–87.
Khotimah, I. M. K., Susyanti, J., & Mustapita, A. F. (2020). Pengaruh Sikap Wajib Pajak, Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Pelaku Ekonomi Kreatif Sub Sektor Fashion Di Kota Batu. Jurnal Ilmiah Riset Manajemen, 9(05).
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press.
Kleventura, R., & Hama, A. (2022). The effect of msme tax reduction and tax sanctions on taxpayer compliance for msmes in shoes campoeng in sidoarjo. Jurnal Mantik, 6(2), 1269–1277.
Konrath, S., & Handy, F. (2018). The development and validation of the motives to donate scale. Nonprofit and Voluntary Sector Quarterly, 47(2), 347–375.
Korndörfer, M., Krumpal, I., & Schmukle, S. C. (2014). Measuring and explaining tax evasion: Improving self-reports using the crosswise model. Journal of Economic Psychology, 45, 18–32.
Kurniawan, I., & Daito, A. (2021). The effect of tax sanctions and tax authorities services on tax compliance and taxpayer awareness as moderation variable (survey on corporate taxpayers domiciled in tangerang). Dinasti International Journal Of Management Science, 2(3), 371–380.
Majstorović, N., & Petrović, I. B. (2022). Ethical climate in organization and employees acceptance of corruptive rationalizations. Psychological Applications and Trends, 435.
Manurung, N., Mudarsa, H., & Nasution, T. S. (2017). Hubungan Empati Dengan Perilaku Altruisme Mahasiswa Program Studi D-Iii Kebidanan Universitas Ubudiyah Indonesia. Journal Of Healthcare Technology and Medicine, 3(2), 180–192.
Mardiasmo, M. (2018). Perpajakan Edisi Terbaru 2018. Penerbit Andi. Yogyakarta.
Marilyn, M., Firmansyah, A., & Trisnawati, E. (2022). Peran Moderasi Teknologi Informasi Dalam Hubungan Antara Pengetahuan Pajak, Sanksi Pajak Dan Kepatuhan Pajak. Jurnal Pajak Indonesia (Indonesian Tax Review), 6(1), 143–151.
Maxuel, A., & Primastiwi, A. (2021). Pengaruh Sosialisasi Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm E-Commerce. Jurnal Riset Manajemen Dan Bisnis, 16(1), 21–29.
Mujaddid, A., & Ramadan, G. R. (2019). Faktor Religiusitas dalam Membayar Pajak & Zakat. InFestasi, 15(2), 98–108.
Nasir, S. Z., Wahid, H., & Mohd Noor, M. A. (2021). Pembayaran Zakat Pendapatan Melebihi Kadar Kewajipan Zakat: Kajian dalam Kalangan Kakitangan Kerajaan di Malaysia. Islamiyyat: International Journal of Islamic Studies, 43(1).
Piatkowska, S. J., Messner, S. F., Gruner, C., & Baumer, E. P. (2022). The “new fiscal criminology”: State-level changes in crime rates and the structure of tax systems. Justice Quarterly, 39(2), 304–326.
Prasaja, M., Susilaningsih, N., Novitasari, R., Andriani, N., & Yunanto, F. (2022). Determinan Kepatuhan Berzakat di Masa Pandemi dengan Tingkat Pemahaman sebagai variabel Intervening. Jurnal Ilmiah Ekonomi Islam, 8(1), 298–307.
Resmi, S. (2009). Perpajakan: Teori dan Kasus Buku 1. Jakarta: Salemba Empat.
Tene, J. H., Sondakh, J. J., & Warongan, J. D. L. (2017). Pengaruh pemahaman Wajib Pajak, kesadaran pajak, sanksi perpajakan dan pelayanan fiskus terhadap kepatuhan Wajib Pajak. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 5(2).
Torgler, B. (2008). What Do We Know About Tax Fraud?: an Overview of Recent Developments. Social Research: An International Quarterly, 75(4), 1239–1270.
Weigel, R. H., Hessing, D. J., & Elffers, H. (1999). Egoism: Concept, measurement and implications for deviance. Psychology, Crime and Law, 5(4), 349–378.
Wulandari, S., & Budiaji, A. (2018). Pengaruh Persepsi Keadilan Pajak Dalam Peraturan Pemerintah Republik Indonesia Nomor 46 Tahun 2013 Terhadap Kepatuhan Dalam Memenuhi Kewajiban Perpajakan. ISLAMICONOMIC: Jurnal Ekonomi Islam, 8(2).
Zhang, N., Andrighetto, G., Ottone, S., Ponzano, F., & Steinmo, S. (2016). Willing to Pay? An Experimental Analysis of Tax Compliance in Britain and Italy. PLOS ONE, 11(2), 1–46.