Pengaruh Moral Pajak, Persepsi Keadilan Pajak, Pengetahuan Pajak terhadap Intensi Kepatuhan Pajak

Deborah W. G. Sihombing; Siti Nuryanah

doi:10.32534/jpk.v11i1.5579

Authors

Deborah W. G. Sihombing Fakultas Ekonomi dan Bisnis, Universitas Indonesia
Siti Nuryanah Fakultas Ekonomi dan Bisnis, Universitas Indonesia

DOI:

https://doi.org/10.32534/jpk.v11i1.5579

Abstract

Belum optimalnya tax to GDP ratio Indonesia mengindikasikan masih rendahnya kepatuhan pajak. Oleh karena itu, upaya peningkatan kepatuhan pajak harus dilakukan kepada masyarakat dimulai sejak dini, salah satunya kepada generasi muda yang merupakan calon wajib pajak di masa depan. Penelitian ini bertujuan untuk meneliti pengaruh moral pajak (tax morals), persepsi keadilan pajak (perception of tax fairness), dan pengetahuan pajak (tax knowledge) terhadap intensi kepatuhan pajak mahasiswa sebagai generasi muda yang merupakan bagian dari wajib pajak potensial. Metode yang digunakan adalah metode kuantitatif dan data yang digunakan merupakan data primer yang diperoleh melalui kuesioner. Berdasarkan survey dari 116 responden yang terkumpul dengan convenience sampling, hasil penelitian menunjukkan mahasiswa yang memiliki moral pajak yang tinggi akan memiliki intensi untuk berlaku patuh melaksanakan kewajiban perpajakannya, begitu pula mahasiswa yang memiliki persepsi keadilan pajak, dan pengetahuan pajak yang tinggi. Penelitian ini membuktikan bahwa terdapat pengaruh moral pajak, persepsi keadilan pajak, dan pengetahuan pajak terhadap intensi kepatuhan pajak mahasiswa.

Keywords:

Moral Pajak, Persepsi Keadilan Pajak, Pengetahuan Pajak, Kepatuhan Pajak

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