Pengampunan Pajak Berulang dan Kepastian Hukum dalam Kepatuhan Pajak di Indonesia: Sebuah Quasi Eksperimen

Ade Lisa Matasik; Theresia Woro Damayanti

doi:10.25273/jap.v8i2.4189

Pengampunan Pajak Berulang dan Kepastian Hukum dalam Kepatuhan Pajak di Indonesia: Sebuah Quasi Eksperimen

Ade Lisa Matasik, Theresia Woro Damayanti

Abstract

ABSTRAK

Pengampunan pajak telah dilakukan berulang kali di Indonesia yaitu 1964, 1989, 2008 dan 2016. Penelitian ini menguji apakah ada perbedaan kepatuhan pajak antara yang mengetahui pengampunan pajak berulang serta merasakan kepastian penegakan hukum dan yang tidak. Penelitian ini menggunakan quasi eksperimen faktorial 2 x 2 antarsubyek dengan mahasiswa akuntansi di FEB yang sedang mengambil matakuliah manajemen pajak sebagai partisipan. Hasil dari penelitian ini adalah terdapat pengaruh antara pengetahuan tentang pengampunan pajak berulang maupun kepastian penegakan hukum terhadap kepatuhan pajak. Hasil dari pengujian interaksi yang diperoleh adalah ketika wajib pajak tidak mengetahui adanya pengampunan pajak yang berulang dan merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang paling tinggi. Sebaliknya ketika wajib pajak mengetahui adanya pengampunan pajak yang berulang dan tidak merasakan kepastian penegakan hukum yang tinggi akan menghasilkan kepatuhan yang rendah.

ABSTRACT

Tax amnesty has been repeadly implemented in Indonesia namely 1964,1989, 2008 and 2016.The purpose of the study is to examine is there any tax compliance differences between those who perceive recurring tax amnesty and feel legal certainty and to those who do not. This quasi experiment design was consisted of 2x2 between subject factorial design, with Bachelor’s Degree of Accountancy at FEB UKSW who took Taxation Management as participants. The result shown that there is influence between recurring tax amnesty knowledge and legal certainty in the tax compliance. The result of the interaction testing shown that when taxpayer are not aware of any recurring tax amnesty and feel the high legal certainty will result high compliance. Conversely, when taxpayers know that there is recurring tax amnesty and do not sense a high level certainty, it would result a low tax compliance.

Keywords

Pengampunan Pajak; Kepastian Hukum; Kepatuhan Pajak; Tax Amnesty; Legal Certainty; Tax Compliance

Full Text:

PDF

References

Bagiada, I. M., & Darmayasa, I. N. (2016). Tax Amnesty Upaya Membangun Kepatuhan Sukarela. In Simposium Nasional Akuntansi Vokasi V, 1–24.

Birskyte, L. (2015). The Impact of Trust in Government on Tax Paying Behavior of Nonfarm Sole Proprietors. Economic Science, 61(1), 1–15.

Clark, J., Friesen, L., & Muller., R. A. (2004). The good, the bad, and the regulator: An experimental test of two conditional audit schemes. Economic Inquiry, 42(1), 69–87.

Damayanti, T. W., Sutrisno, Subekti, I., & Baridwan, Z. (2015). The role of taxpayer’s perception of the government and society to improve tax compliance. Accounting and Finance Research, 4(1), 180–191.

Darussalam, D. (2016). Pentingnya Peran Tax Amnesty. Inside Tax, 16, 1–2.

Dijke, V., & Verboon, P. (2010). Trust in authorities as a boundary condition to procedural fairness effects on tax compliance. Journal of Economic Psychology, 31, 80–91.

Doran, M. (2009). Tax penalties and tax compliance. Harvard Journal on Legislation, 46, 111–161.

Fajar, C. M. (2014). Tax Law Enforcement Sebagai Upaya Optimalisasi Penerimaan Pajak Negara Ditinjau Melalui Tingkat Kepatuhan Wajib Pajak. Ecodemica, 2, 194–210.

Gangl, K., Hofmann, E., & Kirchler, E. (2015). Tax authorities’ Interaction with Tax Payers: A Conception of Compliance in Social Dilemmas by Power and Trust. New Ideas In Psychology, 37, 13–23.

Gangl, K., Hofmann, E., Pollai, M., & Kirchler, E. (2013). The Dynamics of Power and Trust in the slippery Slope Framework and its Impact on the Tax Climate. SSRN Working Paper, No. 2024946.

Gerger, G. C. (2012). Tax Amnesties and Tax Complience in Turkey. International Journal of Multidisciplinary Thought, 2(3), 107–113.

Gunawan, A., & Sukartha, I. M. (2016). Pengaruh Persepsi Tax Amnesty, Pertumbuhan Ekonomi dan Transformasi Kelembangaan Direktorat Jenderal Pajak pada Penerimaan Pajak. E-Jurnal Akuntansi Universitas Udayana, 2036–2060.

Hasanah, N., Khafid, M., & Anisykurlillah, I. (2014). Kepatuhan Wajib Pajak UMKM Di Kabupaten Jepara. Accounting Analysis Journal, 3(2), 168–176.

Hoffmann, E., Gagl, K., Kirchler, E., & Stark, J. (2014). Enhanching Tax Compliance trough Coercive and Legitimate Power of Tax Authorities by Concurrently Diminishing of Facilitating Trust in Tax Authorities. Law and Policy, 36(3), 290–313.

Jatmiko, A. N. (2006). Pengaruh sikap wajib pajak pada pelaksanaan sanksi denda, pelayanan fiskus dan kesadaran perpajakan terhadap kepatuhan wajib pajak (Studi empiris terhadap wajib pajak orang pribadi di kota semarang).

Junpath, S. V, Kharwa, M. S. E., & Stainbank, L. J. dan. (2016). Taxpayers’attitudes towards tax Amnestiesand compliance inSouth Africa: An exploratory study. South African Journal of Accounting Research, 30(2), 97–119.

Kirchler, Erich, Muehlbacher, S., Kastlunger, B., & Wahl, I. (2010). Why pay taxes: A review on tax compliance decision.

Kogler, C., Muehlbacher, S., & Kirchler, E. (2015). Trust, power, and tax compliance: Testing the “slippery slope framework” among self-employed taxpayers. Economics of Governance, 16(2), 125–142.

Lisi, G. (2014). The interaction between trust and power: Effects on tax compliance and macroeconomic implications. Journal of Behavioral and Experimental Economics, 53, 24–33.

Loo, E. C., Evans, C., & McKerchar, M. (2010). Challenges in understanding compliance behaviour of taxpayers in Malaysia. Asian Journal of Business and Accounting, 3(2), 145–161. https://doi.org/10.2139/ssrn.2128378

Muehlbacher, S., & Kirchler, E. (2010). Tax Compliance by Trust and Power of uthorities. International Economic Journal, 24(4), 607–610.

Portillo, J., & Block, W. E. (2012). Negative Effects of US Taxation. Studies in Economics and Finance, 29(2), 76–88.

Prinz, A., Muehlbacher, S., & Kirchler, E. (2014). The Slippery Slope Framework on Tax Compliance: An Attempt to Formalization. Journal of Economic Psychology, 40(1), 20–34.

Ragimun. (2015). Analisis Implementasi Pengampunan Pajak (Tax Amnesty) Di Indonesia. Diunduh Www.kemenkeu.go.id.

Rahayu, Y. N. (2019). Tax Amnesty: Why Is It Behavior Compliance? Journal of Applied Management, 17(3), 442–450.

Ratmono, D., & Cahyonowati, N. (2013). Kepercayaan Terhadap Otoritas Pajak sebagai Pemoderasi Pengaruh Deterrence Factor Terhadap Kepatuhan Wajib Pajak Pribadi. Jurnal Akuntansi Indonesia, 2, 1–15.

Razak, A. A., & Adafula, C. J. (2013). Evaluating taxpayers attitude and its influence on tax compliance decisions in Tamale, Ghana. Journal of Accounting and Taxation, 5(3), 48–57. https://doi.org/10.5897/jat2013.0120

Rechberger, S., Hartner, M., Kirchler, E., & Hammerle, F. K. (2010). Tax Amnesties, Justice Perceptions, and Filing Behavior: A Simulation Study. Law & Policy, 32, 214–245.

Saracoglu, O. F., & Caskurlu, E. (2011). Tax Amnesty with Effects and Effecting Aspects: Tax Compliance, Tax Audits and Enforcements Around The Turkish Case. International Journal of Business and Social Science, 95–103.

Saunders, M., Lewis, P., & Thornhill, N. (2016). Research Methods for Business Students.

Smith, M. (2003). Research Method In accounting.

Tanko, M. B. (2015). Tax Law Enforcement: Practice and Procedure. Research Journal of Finance and Accounting, 143–147.

T W Damayanti, T. W., & Martono, S. (2018). Taxpayer Compliance, Trust, and Power. Jurnal Keuangan Dan Perbankan, 22(2), 231–240.

Trivedi, & Shehata. (2005). Attitudes, incentives, and tax compliance. Journal of Economic Psychology, 5, 371–384.

Wahl, Ingrid, Kastlunger, B., & Kirchler, E. (2010). Trust in authorities and power to enforce tax compliance: An empirical analysis of the slippery slope framework. Journal of Law and Policy, 32(4), 383–406. https://doi.org/https://doi.org/10.1111/j.1467-9930.2010.00327.x 406.