Does Tax Morale Able to Moderate the Relationship Between Perceptions of Corruption and Taxpayer Compliance?
DOI:
https://doi.org/10.22219/jaa.v6i3.22895Keywords:
Perception of Corruption, Taxpayers Compliance, Tax MoraleAbstract
Purpose: The purpose of this research is to examine the effect of perceptions of corruption on taxpayer compliance with tax morale as a moderating variable.
Methodology/approach: This research is explanatory research. The population in this study amounted to 29.555 Individual Employee Taxpayers. The sampling technique used the slovin method, so the research sample amounted to 100. The data collection technique uses a questionnaire by distributing questionnaires and google forms. The number of questionnaires used in the analysis was 100 questionnaires (100%). Analysis of the data in this study using Moderated Regression Analysis (MRA).
Findings: Research results show that tax morale can moderate the relationship between Corruption Perceptions and Taxpayer Compliance, thus high corruption is influenced by low levels of morality and ultimately also has an impact on taxpayer compliance, so as to minimize corruption levels high morale is required.
Practical and Theoretical contribution/Originality: The results of this study confirm the theoretical study of perceptions of corruption on taxpayer compliance by moderating tax morale so that it can be used as a reference for academics. For Fiscus, it can contribute ideas on how tax morale can be increased to reduce public perceptions of corruption so that taxpayer trust and compliance will also increase.
Downloads
References
Akbar, F., & Nuryatno, M. (2018). Factors That Affect Taxpayer Compliance in Kpp Pratama Gambir 4 2018. Jurnal Reviu Akuntansi Dan Keuangan, 8(2), 167–175. https://doi.org/10.22219/jrak.v8i
Alm, J., Jackson, B.R. & Mckee, M. (1992). Estimating The Determinants Of Taxpayer Compliance With Experimental Data. National Tax Journal, 45(107–114).
Andreoni J; Eradd B; Feinstein J. (1998). Tax Compliance. Journal of Economic Literature, 36(2), 818–860.
Awaluddin, I., Husin, H., & Sari, R. P. (2022). Pengaruh Moral Pajak Dan Kesadaran Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Kendari. Jurnal Akuntansi Dan Keuangan, 7(1), 40–51. https://doi.org/10.33772/jak-uho.v7i1.24541
Benk, S., Budak, T., Yüzba, B., & Mohdali, R. (2016a). The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers. Religions, 7(4). https://doi.org/10.3390/rel7040037
Benk, S., Budak, T., Yüzba, B., & Mohdali, R. (2016b). The Impact of Religiosity on Tax Compliance among Turkish Self-Employed Taxpayers. Religions, 7(4), 1–10. https://doi.org/10.3390/rel7040037
Campbell, S. (2013). Perception is Not Reality: The FCPA, Brazil, and the Mismeasurement of Corruption. Minn. J. Int’l L., 247(Winter), 247–281
.Christianto, V. F., & Suyanto. (2014). Pengaruh Pemahaman Tindak Pidana Korupsi Dan Pemahaman Penghindaran Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Dalam Pembayaran Pajak Di Daerah Istimewa Yogyakarta. Jurnal Ekonomi Akuntansi Dan Manajemen, Vol 13(No 1), Hal 35-52.
Cyan, M. R., Koumpias, A. M., & Martinez-Vazquez, J. (2016). The determinants of tax morale in Pakistan. Journal of Asian Economics, 47(April), 23–34. https://doi.org/10.1016/j.asieco.2016.09.002
Famami AH, N. (2019). Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Di Kkp Pratama Pamekasan. Jurnal Akademik Akuntansi, 2(2), 104–118. https://ejournal.umm.ac.id/index.php/jaa/article/view/10438/7148
Fjeldstad Odd-Helge & Tungodden Bertil. (2003). Fiscal Corruption: A Vice or a Virtue? World Development, 31(8).
Frecknall-hughes, J. (2020). the Role of Income Tax in the Genesis of the Tax Profession. Journal of Tax Administration, 6(1991), 23–50.
Heider, F. (1958). The psychology of interpersonal relations. John Wiley & Sons Inc. https://doi.org/https://doi.org/10.1037/10628-000
Indrawan, R., & Larasati, A. Y. (2022). Pengaruh Moral Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Bandung Raya. KOMITMEN: Jurnal Ilmiah Manajemen, 3(2), 1–13. www.pajak.go.id,
Jackson, B.R. and Milliron, V. C. (1986). No Title. Journal of Accounting Literature, 5, 125–165.
James, S., & Alley, C. (2002). Tax Compliance , Self-Assessment and Tax Administration School of Business and Economics , University of Exeter. Journal of Finance and Management in Public Services, 2(2), 27–42.
Jimenez, P., & Iyer, G. S. (2016). Tax compliance in a social setting: The influence of social norms, trust in government, and perceived fairness on taxpayer compliance. Advances in Accounting, 34, 17–26. https://doi.org/10.1016/j.adiac.2016.07.001
Kiow, T. S., Salleh, M. F. M., & Kassim, A. A. B. M. (2017). The Determinants of Individual Taxpayers’ Tax Compliance Behaviour in Peninsular Malaysia. International Business and Accounting Research Journal, 1(1), 26. https://doi.org/10.15294/ibarj.v1i1.4
Kirchler, E. (2007). The economic psychology of tax behaviour. The Economic Psychology of Tax Behaviour, 1–243. https://doi.org/10.1017/CBO9780511628238
Kohlberg, L., Santo, J. de, & Cremers, A. (1995). Tahap-tahap perkembangan moral Lawrence Kohlberg ; diterjemahkan oleh John de Santo, Agus Cremers (1st ed.). Yogyakarta Kanisius.
Krech; Richard S. (1962). Individual in society : text book of social psychology.
Luttmer, E. F. P., & Singhal, M. (2014). Tax morale. Journal of Economic Perspectives, 28(4), 149–168. https://doi.org/10.1257/jep.28.4.149
Mahasurya, I. G. N. A., & Budiartha, I. K. (2020). Religiusitas, Persepsi Korupsi Pajak Pelayanan Fiskus dan Kepatuhan Wajib Pajak. E-Jurnal Akuntansi, 30(11), 2713. https://doi.org/10.24843/eja.2020.v30.i11.p01
Mardhiah. (2021). PERCEPTION OF CORRUPTION, PERCEPTION OF TAX COMPLEXITY, AND FINANCIAL INFORMATION ACCESS: EXTENDING THE ANALYSIS OF THE SLIPPERY SLOPE FRAMEWORK Mardhiah. Jurnal Kajian Ilmiah Perpajakan Indonesia, 2(2), 265–277.
McKerchar, M. A., & Evans, C. C. (2011). Sustaining Growth in Developing Economies Through Improved Taxpayer Compliance: Challenges for Policy Makers and Revenue Authorities. SSRN Electronic Journal, May 2009. https://doi.org/10.2139/ssrn.1415164
Melgar, N., Rossi, M. & Smith, T. . (2010). THE PERCEPTION OF CORRUPTION. International Journal of Public Opinion Research, 22(1), 120–131. https://doi.org/10.1177/000169937401700215
Mishler, W., & Rose, R. (2008). Seeing Is Not Always Believing: Measuring Corruption Perceptions and Experiences.
Mohdali, Raihana, Pope, J. (2011). The Effects of Religiosity and External Environment on Voluntary Tax Compliance. New Zealand Journal of Taxation Law and Policy, 18(June), 119–139.
Mukoffi, A., Sulistiyowati, Y., Himawan, S., & Kontesa, K. (2022). Korupsi pajak dan keadilan perpajakan pada kepatuhan wajib pajak (studi kasus pada kantor pelayanan pajak (KPP) Batu. Jurnal Paradigma Ekonomika, 17(1), 85–94. https://doi.org/10.22437/jpe.v17i1.17339
Nickerson, I., Pleshko, L., & McGee, R. W. (2009). Presenting the dimensionality of an ethics scale pertaining to tax evasion. Journal of Legal, Ethical and Regulatory Issues, 12(1), 1–14.
OECD. (2004). Compliance risk management: Managing and improving tax compliance.
OECD. (2023). Revenue Statistics in Asia and the Pacific: Emerging Challenges for the Asia-Pacific Region in the COVID-19 Era (2021st ed.). OECD Publishing. https://www.oecd-ilibrary.org/taxation/data/revenue-statistics-in-asia/philippines_79feb264-en
Olken, B. A., & Pande, R. (2012). Corruption in developing countries. Annual Review of Economics, 4, 479–509. https://doi.org/10.1146/annurev-economics-080511-110917
Palimbong, S. M., & Tangdialla, R. (2021). Analisis pemahaman mekanisme pajak dan moral pajak dalam mendorong kepatuhan pajak sukarela umkm. Forum Ekonomi, 23(4), 813–818.
Rahman, A. (2017). Tax Compliance in Indonesia : The Role of Public Officials as Taxpayers. In DISERTASI : University of Twente.
Randlane, K. (2012). Tax Compliance and Tax Attitudes : The Case of Estonia. Journal of Management & Change, 29(1), 89–103.
Richardson, G. (2006). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation. https://doi.org/10.1016/j.intaccaudtax.2006.08.005
Richey, S. (2010). The impact of corruption on social trust. American Politics Research, 38(4), 676–690. https://doi.org/10.1177/1532673X09341531
Robertson-Snape, F. (1999). Corruption, collusion and nepotism in Indonesia. Third World Quarterly, 20(3).
Rosid, A., Evans, C., & Tran-Nam, B. (2016). Do perceptions of corruption influence personal income taxpayer reporting behaviour? Evidence from Indonesia. EJournal of Tax Research, 14(2), 387–425.
Safitri, D. (2017). Pengaruh Kesadaran Wajib Pajak Dan Persepsi Korupsi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kepercayaan Masyarakat Sebagai Variabel Moderating. Media Akuntansi Perpajakan, 2(2), 23–33.
Sandra, A. (2020). Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak SebagaI. Akuntansi, 9(2).
Sani, A. (2016). Pengaruh Moral Wajib Pajak, Sikap Wajib Pajak Dan Norma Sujektif Terhadap Kepatuhan Pajak Melalui Pemahaman Akuntansi. Jurnal Ilman, 5(2), 1646–1646. http://repository.stie-mce.ac.id/id/eprint/1463
Schmölders G. (2006). The Psychology of Money and Public Finance 1st Edition (1 (ed.)). Palgrave Macmillan.
Siegel, G. (1989). Behavioral accounting. Cincinnati : South-Western Pub. Co.
Slemrod, J., & Slemrod, J. (2019). Trust in Public Finance. Public Finance and Public Policy in the New Century. https://doi.org/10.7551/mitpress/5689.003.0008
Sriniyati, S. (2020). Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS, 8(1), 14–23. https://doi.org/10.30871/jaemb.v8i1.1913
Stefani; Sandra A. (2020). The Effect of Taxpayer Motivation and Corruption Perception on Taxpayer Compliance with Taxpayer Awareness as an Intervening Variable. Akuntansi.
Subhan, Alfian, N., & Syahadatina, R. (2020). Determinants of Taxpayers Compliance: Evidence from Small and Medium Macro Enterprises in Indonesia. The International Journal of Business & Management, 8(11), 181–190. https://doi.org/10.24940/theijbm/2020/v8/i11/156220-384778-1-sm
Susanto J.N. (2019). Pengaruh persepsi pelayanan aparat pajak, persepsi pengetahuan wajib pajak, dan persepsi pengetahuan korupsi terhadap kepatuhan. Calyptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya, 2(1), 1–17.
Tambun, S., & Haryati, A. (2022). The Effect of Satisfaction on Public Services , Trust in Government and Perception of Corruption on Tax Awareness through Tax Morals. Integrated Journal of Business And Economics, 74–86.
The World Bank. (2015). Mind Society and Behaviour World Development Report. In World bank.
Torgler, B. (2004). Tax Morale, trust and corruption: Empirical evidence from transition countries. Center for Research in Economics, Management and the Arts.
Torgler, B. (2005). Tax morale and direct democracy. European Journal of Political Economy, 21(2), 525–531.
Vladimir, V. F. (1967). Measuring Corruptoin. In Gastronomía ecuatoriana y turismo local. (Vol. 1, Issue 69).
Wahyuni E.D ; Annida Utami Putri A.M; Leniwati. (2022.). Kepatuhan Wajib Pajak Pada Masa Pandemi Covid 19: Ditinjau Dari Slippery Slope Framework. Jurnal Reviu Akuntansi Dan Keuangan, 12. https://ejournal.umm.ac.id/index.php/jrak/article/view/21884
Weber, T. O., Fooken, J., & Herrmann, B. (2014). Behavioural Economics and Taxation. In Working Paper (Vol. 41). https://doi.org/10.2778/32009
Weiner, B. (1974). An Attributional Theory of Achievement Motivation and Emotion. In Psychological Review (Vol. 92, Issue 4).
Wibisono, A. F., & Kusuma N, Y. C. (2017). Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan. Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen, 4(2), 169–180. https://doi.org/10.32477/jrm.v4i2.257
Widodo Widi, D. D. & W. E. . (2010). Moralitas, budaya dan kepatuhan pajak (Cetakan pe). Alfabeta, 2010.
Widya, klarista, Maryani, M., & Makhsun, A. (2022). Pengaruh Persepsi Korupsi Pajak dan Kualitas Pelayanan Fiskus terhadap Kepatuhan Wajib Pajak Orang Pribadi. Reviu Akuntansi, Manajemen, Dan Bisnis, 2(1), 41–54. https://doi.org/10.35912/rambis.v2i1.1047
Yamin. (2016). Pendidikan Anti Korupsi. In Pipih Latifah (Ed.), Rosda (Pertama, Vol. 1). PT Remaja Rosdakarya.
Downloads
Published
Issue
Section
License
Copyright (c) 2023 Subhan Subhan, Ustman Ustman, Fahorrahman Fahorrahman
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Akademi Akuntansi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Jurnal Akademi Akuntansi dilisensikan di bawah lisensi Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International.
Penulis yang menerbitkan artikel di jurnal ini menyetujui ketentuan berikut:
- Penulis mempertahankan hak cipta dan memberikan hak jurnal atas publikasi pertama dengan karya yang secara serentak dilisensikan di bawah Lisensi Pengaitan Creative Commons yang memungkinkan orang lain untuk berbagi karya dengan pengakuan atas karya penulis dan publikasi awal dalam jurnal ini.
- Penulis dapat masuk ke dalam pengaturan kontrak tambahan yang terpisah untuk distribusi non-eksklusif versi karya jurnal yang diterbitkan (misalnya, mempostingnya ke repositori institusional atau mempublikasikannya dalam sebuah buku), dengan pengakuan publikasi awalnya di jurnal ini.
- Penulis diizinkan dan didorong untuk memposting pekerjaan mereka secara online (misalnya, di repositori institusional atau di situs web mereka) sebelum dan selama proses pengajuan, karena dapat mengarah pada pertukaran produktif, serta kutipan pekerjaan sebelumnya dan yang lebih besar (Lihat Pengaruh Akses Terbuka).
