MEMBANGUN KEPATUHAN WAJIB PAJAK UMKM MELALUI PERAN KEADILAN PAJAK DAN KEPERCAYAAN WAJIB PAJAK
DOI:
https://doi.org/10.29407/jae.v8i2.20541Keywords:
fairness, tax, taxpayer compliance, MSME.Abstract
The goal of this study is to clarify how procedural fairness, distributive justice, and taxpayer trust all contribute to increased taxpayer compliance with MSMEs in Nganjuk Regency, Indonesia. The study does this using a positivist paradigm approach and a judgment sampling technique. A Google Forms-created questionnaire that was partly distributed in-person and online was used to collect the data. In addition, 120 respondents' responses were collected. According to the study's findings, the Nganjuk Regency's MSME taxpayers' voluntary compliance is highly influenced by procedural fairness, distributive justice, and taxpayer trust.
Key Words: fairness, tax, taxpayer compliance, MSME
References
Albab, F. N. U., & Suwardi, E. (2021). The Effect of Tax Knowledge on Voluntary Tax Compliance with Trust as a Mediating Variable: A Study on Micro, Small, and Medium Enterprises (MSMEs). The Indonesian Journal of Accounting Research, 24(03), 381–406. https://doi.org/10.33312/ijar.528
Angeles, I. T. (2021). Categorizing Taxpayers: A Mixed-Method Study on Small Business Tax Compliance in the Philippines. The South East Asian Journal of Management, 15(2), 212–234. https://doi.org/10.21002/seam.v15i2.13295
Catriana. (2021). Menkop: kontribusi pajak UMKM masih sangat rendah. Kompas.Com. https://money.kompas.com/read/2021/09/16/191249026/menkop-kontribusi-pajak-umkm-masih-sangat-rendah
Chin, W. W. (1995). Partial Least Squares Is To Lisrel As Principal Components. Technology Studies, 2(1995), 315–319.
Colquitt, J. A., LePine, J. A., Piccolo, R. F., Zapata, C. P., & Rich, B. L. (2012). Explaining the justice-performance relationship: Trust as exchange deepener or trust as uncertainty reducer? Journal of Applied Psychology, 97(1), 1–15. https://doi.org/10.1037/a0025208
Darmayasa, Sudarma, Achin, M. (2018). Constructed interpretation of tax compliance through the historicity , rationality , and actuality of Pancasila ( cases in Indonesia ) I . Made Sudarma , H . M . Achsin and Aji Dedi Mulawarman. International Journal Trade and Global Markets, 11(1/2), 67–76.
e Hassan, I., Naeem, A., & Gulzar, S. (2021). Voluntary tax compliance behavior of individual taxpayers in Pakistan. Financial Innovation, 7(21), 1–23. https://doi.org/10.1186/s40854-021-00234-4
Ensari, M. Ş., & Karabay, M. E. (2014). What Helps to Make SMEs Successful in Global Markets? Procedia - Social and Behavioral Sciences, 150, 192–201. https://doi.org/10.1016/j.sbspro.2014.09.030
Erin. (2021). The Effectiveness of Tax Administration Digitalization to Reduce Compliance Cost Taxpayers of Micro Small, and Medium Enterprises. Budapest International Research and Critics Institute - Journal (BIRCI-Journal), 4(4), 7508–7515. https://doi.org/10.33258/birci.v4i4.2666 7508
Fajriana, N., Irianto, G., & Andayani, W. (2023). the Role of Tax Fairness and Taxpayer Trust in Building Voluntary Compliance in Msme Taxpayers. International Journal of Business and Society, 24(1), 478–487. https://doi.org/10.33736/ijbs.5629.2023
Gobena, L. B., & Van Dijke, M. (2016). Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners. Journal of Economic Psychology, 52, 24–37. https://doi.org/10.1016/j.joep.2015.11.004
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2012). Partial Least Squares: The Better Approach to Structural Equation Modeling? Long Range Planning, 45(5–6), 312–319. https://doi.org/10.1016/j.lrp.2012.09.011
Hanum, L., Ari, D. P. S., & Susilo, H. (2019). Determinant of Tax Compliance Intention in Java Indonesia: Theory of reasoned action approach. Advances in Economics, Business and Management Research, 154(AICoBPA 2019), 177–182. http://creativecommons.org/licenses/by-nc/4.0/
Kenny, R. M. B. and D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Pesonality and Social Psychology, 51(6), 1173–1182. https://doi.org/10.1007/BF02512353
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
Kirchler, E., & Wahl, I. (2010). Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance. Journal of Economic Psychology, 31(3), 331–346. https://doi.org/10.1016/j.joep.2010.01.002
Mas’ud, A., Manaf, N. A. A., & Saad, N. (2014). Do Trust and Power Moderate Each Other in Relation to Tax Compliance? Procedia - Social and Behavioral Sciences, 164(August), 49–54. https://doi.org/10.1016/j.sbspro.2014.11.049
Molm, L. D. (1994). Is Punishment Effective? Coercive Strategies in Social Exchange. Social Psychology Quarterly, 57(2), 75. https://doi.org/10.2307/2786703
Murphy, K. (2004). The role of trust in nurturing compliance: A study of accused tax avoiders. Law and Human Behavior, 28(2), 187–209. https://doi.org/10.1023/B:LAHU.0000022322.94776.ca
Rachmawan, R., Subekti, I., & Abid, N. (2020). The effect of tax knowledge on relationship of procedural justice perception towards voluntary tax compliance mediated by trust. International Journal of Research in Business and Social Science (2147- 4478), 9(4), 207–213. https://doi.org/10.20525/ijrbs.v9i4.725
Santoso, Y. I. (2021). Ekonomi 2020 masih terpusat di Pulau Jawa, ini kata ekonom Core. Kontan.Id. https://nasional.kontan.co.id/news/ekonomi-2020-masih-terpusat-di-pulau-jawa-ini-kata-ekonom-core
Setiawan. (2020). Dinilai ‘Tahan Banting’, kontribusi UMKM ke pajak diharapkan naik (Assessed capable, MSME contribution to taxes is expected to increase). DDTC News. https://news.ddtc.co.id/dinilai-tahan-banting-kontribusi-umkm-ke-pajak-diharapkan-naik
Siti Rahma Novikasari, Duc Quang Ly, K. G. (2021). Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance. Bestur, 9(1), 43–52. https://doi.org/10.20961/bestuur.v9i1.49184
Suwiknyo. (2020). Kepatuhan formal wajib pajak melempem, tren buruk berlanjut. Bisnis News. https://ekonomi.bisnis.com/read/20200909/259/1289281/kepatuhan-formal-wajib-pajak-melempem-tren-buruk-berlanjut
Uma Sekaran, R. B. (2016). Research Methods for Business: A Skill-Building Approach. In Wiley (Seventh Ed, Vol. 34, Issue 7). Wiley. https://doi.org/10.1108/lodj-06-2013-0079
Verboon, P., & van Dijke, M. (2007). A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability. Journal of Economic Psychology, 28(6), 704–727. https://doi.org/10.1016/j.joep.2007.09.004
Zaefarian, T., & Zaefarian, R. (2012). Complaint Management and Suppliers’ Engagement in Long-term Relationships: A Conceptual Model based on Fairness Theory. Business and Economic Research, 2(1), 1–15. https://doi.org/10.5296/ber.v2i1.1594
Angeles, I. T. (2021). Categorizing Taxpayers: A Mixed-Method Study on Small Business Tax Compliance in the Philippines. The South East Asian Journal of Management, 15(2), 212–234. https://doi.org/10.21002/seam.v15i2.13295
Catriana. (2021). Menkop: kontribusi pajak UMKM masih sangat rendah. Kompas.Com. https://money.kompas.com/read/2021/09/16/191249026/menkop-kontribusi-pajak-umkm-masih-sangat-rendah
Chin, W. W. (1995). Partial Least Squares Is To Lisrel As Principal Components. Technology Studies, 2(1995), 315–319.
Colquitt, J. A., LePine, J. A., Piccolo, R. F., Zapata, C. P., & Rich, B. L. (2012). Explaining the justice-performance relationship: Trust as exchange deepener or trust as uncertainty reducer? Journal of Applied Psychology, 97(1), 1–15. https://doi.org/10.1037/a0025208
Darmayasa, Sudarma, Achin, M. (2018). Constructed interpretation of tax compliance through the historicity , rationality , and actuality of Pancasila ( cases in Indonesia ) I . Made Sudarma , H . M . Achsin and Aji Dedi Mulawarman. International Journal Trade and Global Markets, 11(1/2), 67–76.
e Hassan, I., Naeem, A., & Gulzar, S. (2021). Voluntary tax compliance behavior of individual taxpayers in Pakistan. Financial Innovation, 7(21), 1–23. https://doi.org/10.1186/s40854-021-00234-4
Ensari, M. Ş., & Karabay, M. E. (2014). What Helps to Make SMEs Successful in Global Markets? Procedia - Social and Behavioral Sciences, 150, 192–201. https://doi.org/10.1016/j.sbspro.2014.09.030
Erin. (2021). The Effectiveness of Tax Administration Digitalization to Reduce Compliance Cost Taxpayers of Micro Small, and Medium Enterprises. Budapest International Research and Critics Institute - Journal (BIRCI-Journal), 4(4), 7508–7515. https://doi.org/10.33258/birci.v4i4.2666 7508
Fajriana, N., Irianto, G., & Andayani, W. (2023). the Role of Tax Fairness and Taxpayer Trust in Building Voluntary Compliance in Msme Taxpayers. International Journal of Business and Society, 24(1), 478–487. https://doi.org/10.33736/ijbs.5629.2023
Gobena, L. B., & Van Dijke, M. (2016). Power, justice, and trust: A moderated mediation analysis of tax compliance among Ethiopian business owners. Journal of Economic Psychology, 52, 24–37. https://doi.org/10.1016/j.joep.2015.11.004
Hair, J. F., Ringle, C. M., & Sarstedt, M. (2012). Partial Least Squares: The Better Approach to Structural Equation Modeling? Long Range Planning, 45(5–6), 312–319. https://doi.org/10.1016/j.lrp.2012.09.011
Hanum, L., Ari, D. P. S., & Susilo, H. (2019). Determinant of Tax Compliance Intention in Java Indonesia: Theory of reasoned action approach. Advances in Economics, Business and Management Research, 154(AICoBPA 2019), 177–182. http://creativecommons.org/licenses/by-nc/4.0/
Kenny, R. M. B. and D. A. (1986). The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. Journal of Pesonality and Social Psychology, 51(6), 1173–1182. https://doi.org/10.1007/BF02512353
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The “slippery slope” framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
Kirchler, E., & Wahl, I. (2010). Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance. Journal of Economic Psychology, 31(3), 331–346. https://doi.org/10.1016/j.joep.2010.01.002
Mas’ud, A., Manaf, N. A. A., & Saad, N. (2014). Do Trust and Power Moderate Each Other in Relation to Tax Compliance? Procedia - Social and Behavioral Sciences, 164(August), 49–54. https://doi.org/10.1016/j.sbspro.2014.11.049
Molm, L. D. (1994). Is Punishment Effective? Coercive Strategies in Social Exchange. Social Psychology Quarterly, 57(2), 75. https://doi.org/10.2307/2786703
Murphy, K. (2004). The role of trust in nurturing compliance: A study of accused tax avoiders. Law and Human Behavior, 28(2), 187–209. https://doi.org/10.1023/B:LAHU.0000022322.94776.ca
Rachmawan, R., Subekti, I., & Abid, N. (2020). The effect of tax knowledge on relationship of procedural justice perception towards voluntary tax compliance mediated by trust. International Journal of Research in Business and Social Science (2147- 4478), 9(4), 207–213. https://doi.org/10.20525/ijrbs.v9i4.725
Santoso, Y. I. (2021). Ekonomi 2020 masih terpusat di Pulau Jawa, ini kata ekonom Core. Kontan.Id. https://nasional.kontan.co.id/news/ekonomi-2020-masih-terpusat-di-pulau-jawa-ini-kata-ekonom-core
Setiawan. (2020). Dinilai ‘Tahan Banting’, kontribusi UMKM ke pajak diharapkan naik (Assessed capable, MSME contribution to taxes is expected to increase). DDTC News. https://news.ddtc.co.id/dinilai-tahan-banting-kontribusi-umkm-ke-pajak-diharapkan-naik
Siti Rahma Novikasari, Duc Quang Ly, K. G. (2021). Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance. Bestur, 9(1), 43–52. https://doi.org/10.20961/bestuur.v9i1.49184
Suwiknyo. (2020). Kepatuhan formal wajib pajak melempem, tren buruk berlanjut. Bisnis News. https://ekonomi.bisnis.com/read/20200909/259/1289281/kepatuhan-formal-wajib-pajak-melempem-tren-buruk-berlanjut
Uma Sekaran, R. B. (2016). Research Methods for Business: A Skill-Building Approach. In Wiley (Seventh Ed, Vol. 34, Issue 7). Wiley. https://doi.org/10.1108/lodj-06-2013-0079
Verboon, P., & van Dijke, M. (2007). A self-interest analysis of justice and tax compliance: How distributive justice moderates the effect of outcome favorability. Journal of Economic Psychology, 28(6), 704–727. https://doi.org/10.1016/j.joep.2007.09.004
Zaefarian, T., & Zaefarian, R. (2012). Complaint Management and Suppliers’ Engagement in Long-term Relationships: A Conceptual Model based on Fairness Theory. Business and Economic Research, 2(1), 1–15. https://doi.org/10.5296/ber.v2i1.1594
Downloads
Published
2023-07-15
How to Cite
Astuti, P., Faisol, F., & Suhardi, S. (2023). MEMBANGUN KEPATUHAN WAJIB PAJAK UMKM MELALUI PERAN KEADILAN PAJAK DAN KEPERCAYAAN WAJIB PAJAK. JAE (JURNAL AKUNTANSI DAN EKONOMI), 8(2), 104–112. https://doi.org/10.29407/jae.v8i2.20541
Issue
Section
Volume 8 No. 2 Tahun 2023
License
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution 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.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
