Faktor-Faktor Ketidakpatuhan Wajib Pajak

Prabowo Yudo Jayanto

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh karakteristik individu, kondisi keuangan dan iklim organisasi terhadap ketidakpatuhan wajib pajak. Karakteristik individu merupakan perilaku yang dimiliki oleh seseorang dalam ilmu manajemen. Karakteristik individu akan terefleksikan pada sikap, norma subjektif, kewajiban moral, pengetahuan tentang pajak, niat, dan ketidakpatuhan serta persepsi tentang kondisi keuangan perusahaan dan persepsi tentang iklim organisasi. Self assesment merupakan salah satu cara untuk meningkatkan kepatuhan wajib pajak dalam melaksanakan kewajibannya. Penelitian terdahulu menyatakan bahwa self assesment system akan efektif apabila kondisi kepatuhan sukarela masyarakat telah terbentuk. Metode penelitian yang digunakan adalah SEM dengan menggunakan Smart PLS. Dengan menggunakan sampel wajib pajak perusahaan industri pengolahan kelas menengah yang terletak di Malang. Hasilnya menunjukkan bahwa hanya variabel Norma subjektif yang berpengaruh terhadap ketidakpatuhan wajib pajak.

 

This study aims to determine the influence of individual characteristics, financial conditions and organizational environment toward taxpayer compliance. Individual characteristics are possessed by one’s behavior in managements. Individual characteristics will be reflected in attitudes, subjective norms, morals obligation, knowledge of tax and non-compliance intentions and perceptions of a company’s financial condition and perception of organizational environment. Self-assessment is one way to improve taxpayer compliance in carrying out its obligations. Past research has stated that self-assessment system will be effective if the condition of voluntary compliance has been formed. The Smart PLS SEM is the method that is used by using a sample of taxpayers of middle-class manufacturing company which is located in Malang. The results show that the only variables that influence the subjective norm taxpayer non-compliance.

Keywords

Individual characteristics;Financial condition;Organizational climate;Taxpayer noncompliance

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