The Influence of the Tax System, Tax Equity, and Service Quality on Taxpayers' Perceptions About Tax Evasion During the Covid-19 Pandemic
Keywords:
Taxation System, Tax Justice, Service Quality, Tax Evasion
Abstract
This study aims to determine the effect of the taxation system, tax justice, and service quality on taxpayers' perceptions of tax evasion during the COVID-19 pandemic. This study's population is taxpayers registered at KPP Pratama Timika. The source of data in this study is primary data; primary data is obtained through questionnaires. The sampling technique used in this study is accidental sampling; the number of research samples is 398 respondents. The data analysis technique was multiple linear regression statistical tools (Multiple Linear Regression) with the help of SPSS V.22 software.
Based on the results of research using SPSS as a test tool, it shows that partially the tax system, tax justice, and service quality have a significant negative effect on taxpayers' perceptions of tax evasion during the covid-19 pandemic.
References
1. Anggraeni, I. (2016). Analisis Faktor-Faktor yang Berpengaruh Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion). Universitas Cenderawasih.
2. Fatimah, S., & Wardani, D. K. (2017). Faktor-Faktor Yang Mempengaruhi Penggelapan Pajak Di Kantor Pelayanan Pajak Pratama Temanggung. Akuntansi Dewantara, 1(1), 1–14. Http://Www.Jurnal.Ustjogja.Ac.Id/Index.Php/Akuntansidewantara/Article/View/20/169
3. Felicia, I., & Erawati, T. (2017). Pengaruh Sistem Perpajakan, Sanksi Perpajakan Dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak. Kajian Bisnis STIE Widya Wiwaha, 25(2), 102–110. https://doi.org/10.32477/jkb.v25i2.240
4. Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
5. Ikhsan, A. Y. K., Bawono, I. R., & Mustofa, R. M. (2021). Pengaruh Keadilan Pajak, Sistem Perpajakan, Teknologi dan Informasi, Serta Diskriminasi Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Etika Penggelapan Pajak. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 76–90. https://doi.org/10.30656/jak.v8i1.2441
6. Jamian Purba, Rian Hidayat, T. W. (2021). Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Cikarang Selatan). 6(2), 132–152.
7. Kemenkeu. (2022). Informasi APBN. Www.Kemenkeu.Co.Id. https://www.kemenkeu.go.id/publikasi/apbn-kita/
8. Lubis, A. I. (2010). Akutansi Keprilakuan (2nd ed.). Salemba Empat.
9. Maghfiroh, D., & Fajarwati, D. (2016). Persepsi Wajib Pajak Mengenai Pengaruh Keadilan, Sistem Perpajakan Dan Sanksi Perpajakan Terhadap Penggelapan Pajak. Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 7(1), 39–55.
10. Mursalim, M., & Ahmad, H. (2019). Pengaruh Keadlilan, Sistem Perpajakan dan Kualitas Pelayanan Terhadap Penggelapan Pajak. Jurnal Ilmu Ekonomi, 2(3), 132–144. http://jurnal.fe.umi.ac.id/index.php/PARADOKS/article/view/266
11. Ningsih, D. N. C., & Pusposari, D. (2016). Determinan Persepsi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) (Studi pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya). Jurnal Akuntansi, FEB, Universitas Brawijaya, 3(1), 1–21.
12. Paramita, A. . M. P., & Budiasih, I. G. A. N. (2016). Pengaruh Sistem Perpajakan, Keadilan, Dan Teknologi Perpajakan Pada Persepsi Wajib Pajak Mengenai Penggelapan Pajak. E-Jurnal Akuntansi Universitas Udayana, 17(2), 1030–1056.
13. Rahman. (2013). Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi dan kemungkinan Terdeteksi Kecurangan terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion).
14. Resmi, S. (2011). Perpajakan: Teori dan Kasus. In Salemba Empat (6th ed.). Salemba Empat.
15. Rizki, I. (2018). Self Assesment Sistem Sebagai Dasar Pungutan Pajak Di Indonesia. Jurnal Al-‘Adl, 11(2), 81–88.
16. Robbins. (1996). Perilaku Organisasi (7th ed.).
17. Sari, N. P. P., Sudiartana, I. M., & Dicriyani, N. L. G. M. (2021). Pengaruh Keadilan Pajak, Sistem Perpajakan, Tarif Pajak, dan Sanksi Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Jurnal Kharisma, 3(1), 140–149.
18. Siahaan, M. P. (2010). Hukum Pajak Indonesia (Pertama). Graha Ilmu.
19. Sugiyono. (2008). Metode Penelitian Kuantitatif Kualitatif dan R&D. ALFABETA.
20. Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. PT Alfabet.
21. Wahyu Suminarsasi, S. (2011). Pengaruh Keadilan, Sistem Perpajakan, dan Diskriminasi Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion) [Universitas Gadjah Mada]. In Academia. https://doi.org/10.2307/j.ctt46nrzt.12
22. Winarsih, E. (2018). Pengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak. Jurnal Ilmiah Mahasiswa Akuntansi, 1(1), 55–69.
23. Wulandari, E., Maslichah, & Mawardi, M. C. (2020). Determinan Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak. E-Jra, 09(05), 129–142.
24. www.antarnews.com. (2021). Kanwil DJP Sumbar Jambi serahkan tersangka penggelapan pajak ke kejati. Antarnews.Com. https://www.antaranews.com/berita/2444793/kanwil-djp-sumbar-jambi-serahkan-tersangka-penggelapan-pajak-ke-kejati
25. www.harianpapuanews.id. (2021). Pencapaian SPT Tahunan KPP Pratama Timika 66 Persen Lebih. Harianpapuanews.Id. https://harianpapuanews.id/baca/11668-pencapaian-spt-tahunan-kpp-pratama-timika-66-persen-lebih.html
26. www.okezone.com. (2020). Sri Mulyani Geram Banyak Perusahaan Lakukan Penggelapan Pajak. Okezone.Com. https://economy.okezone.com/read/2020/09/18/320/2279726/sri-mulyani-geram-banyak-perusahaan-lakukan-penggelapan-pajak
2. Fatimah, S., & Wardani, D. K. (2017). Faktor-Faktor Yang Mempengaruhi Penggelapan Pajak Di Kantor Pelayanan Pajak Pratama Temanggung. Akuntansi Dewantara, 1(1), 1–14. Http://Www.Jurnal.Ustjogja.Ac.Id/Index.Php/Akuntansidewantara/Article/View/20/169
3. Felicia, I., & Erawati, T. (2017). Pengaruh Sistem Perpajakan, Sanksi Perpajakan Dan Tarif Pajak Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak. Kajian Bisnis STIE Widya Wiwaha, 25(2), 102–110. https://doi.org/10.32477/jkb.v25i2.240
4. Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25. Badan Penerbit Universitas Diponegoro.
5. Ikhsan, A. Y. K., Bawono, I. R., & Mustofa, R. M. (2021). Pengaruh Keadilan Pajak, Sistem Perpajakan, Teknologi dan Informasi, Serta Diskriminasi Terhadap Persepsi Wajib Pajak Orang Pribadi Mengenai Etika Penggelapan Pajak. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi, 8(1), 76–90. https://doi.org/10.30656/jak.v8i1.2441
6. Jamian Purba, Rian Hidayat, T. W. (2021). Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Cikarang Selatan). 6(2), 132–152.
7. Kemenkeu. (2022). Informasi APBN. Www.Kemenkeu.Co.Id. https://www.kemenkeu.go.id/publikasi/apbn-kita/
8. Lubis, A. I. (2010). Akutansi Keprilakuan (2nd ed.). Salemba Empat.
9. Maghfiroh, D., & Fajarwati, D. (2016). Persepsi Wajib Pajak Mengenai Pengaruh Keadilan, Sistem Perpajakan Dan Sanksi Perpajakan Terhadap Penggelapan Pajak. Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 7(1), 39–55.
10. Mursalim, M., & Ahmad, H. (2019). Pengaruh Keadlilan, Sistem Perpajakan dan Kualitas Pelayanan Terhadap Penggelapan Pajak. Jurnal Ilmu Ekonomi, 2(3), 132–144. http://jurnal.fe.umi.ac.id/index.php/PARADOKS/article/view/266
11. Ningsih, D. N. C., & Pusposari, D. (2016). Determinan Persepsi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion) (Studi pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Brawijaya). Jurnal Akuntansi, FEB, Universitas Brawijaya, 3(1), 1–21.
12. Paramita, A. . M. P., & Budiasih, I. G. A. N. (2016). Pengaruh Sistem Perpajakan, Keadilan, Dan Teknologi Perpajakan Pada Persepsi Wajib Pajak Mengenai Penggelapan Pajak. E-Jurnal Akuntansi Universitas Udayana, 17(2), 1030–1056.
13. Rahman. (2013). Pengaruh Keadilan, Sistem Perpajakan, Diskriminasi dan kemungkinan Terdeteksi Kecurangan terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion).
14. Resmi, S. (2011). Perpajakan: Teori dan Kasus. In Salemba Empat (6th ed.). Salemba Empat.
15. Rizki, I. (2018). Self Assesment Sistem Sebagai Dasar Pungutan Pajak Di Indonesia. Jurnal Al-‘Adl, 11(2), 81–88.
16. Robbins. (1996). Perilaku Organisasi (7th ed.).
17. Sari, N. P. P., Sudiartana, I. M., & Dicriyani, N. L. G. M. (2021). Pengaruh Keadilan Pajak, Sistem Perpajakan, Tarif Pajak, dan Sanksi Perpajakan Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion). Jurnal Kharisma, 3(1), 140–149.
18. Siahaan, M. P. (2010). Hukum Pajak Indonesia (Pertama). Graha Ilmu.
19. Sugiyono. (2008). Metode Penelitian Kuantitatif Kualitatif dan R&D. ALFABETA.
20. Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatif dan R&D. PT Alfabet.
21. Wahyu Suminarsasi, S. (2011). Pengaruh Keadilan, Sistem Perpajakan, dan Diskriminasi Terhadap Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak (Tax Evasion) [Universitas Gadjah Mada]. In Academia. https://doi.org/10.2307/j.ctt46nrzt.12
22. Winarsih, E. (2018). Pengaruh Sistem Perpajakan, Kualitas Pelayanan dan Terdeteksinya Kecurangan Terhadap Penggelapan Pajak. Jurnal Ilmiah Mahasiswa Akuntansi, 1(1), 55–69.
23. Wulandari, E., Maslichah, & Mawardi, M. C. (2020). Determinan Persepsi Wajib Pajak Mengenai Etika Penggelapan Pajak. E-Jra, 09(05), 129–142.
24. www.antarnews.com. (2021). Kanwil DJP Sumbar Jambi serahkan tersangka penggelapan pajak ke kejati. Antarnews.Com. https://www.antaranews.com/berita/2444793/kanwil-djp-sumbar-jambi-serahkan-tersangka-penggelapan-pajak-ke-kejati
25. www.harianpapuanews.id. (2021). Pencapaian SPT Tahunan KPP Pratama Timika 66 Persen Lebih. Harianpapuanews.Id. https://harianpapuanews.id/baca/11668-pencapaian-spt-tahunan-kpp-pratama-timika-66-persen-lebih.html
26. www.okezone.com. (2020). Sri Mulyani Geram Banyak Perusahaan Lakukan Penggelapan Pajak. Okezone.Com. https://economy.okezone.com/read/2020/09/18/320/2279726/sri-mulyani-geram-banyak-perusahaan-lakukan-penggelapan-pajak
Published
2023-06-13
How to Cite
Seralurin, Y. C., Sarianti, W. I., & Safkaur, O. (2023). The Influence of the Tax System, Tax Equity, and Service Quality on Taxpayers’ Perceptions About Tax Evasion During the Covid-19 Pandemic. Central Asian Journal of Innovations on Tourism Management and Finance, 4(6), 63-68. https://doi.org/10.17605/cajitmf.v4i6.515
Section
Articles
In submitting the manuscript to the Central Asian Journal of Innovations on Tourism Management and Finance, the authors certify that:
- They are authorized by their co-authors to enter into these arrangements.
- The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
- That it is not under consideration for publication elsewhere,
- The publication has been approved by the author(s) and by responsible authorities – tacitly or explicitly – of the institutes where the work has been carried out.
- They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
- They agree to the following license and copyright agreement.
License and Copyright Agreement
Authors who publish with Central Asian Journal of Innovations on Tourism Management and Finance agree to the following terms:
- Authors retain copyright and grant the Central Asian Journal of Innovations on Tourism Management and Finance right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the Central Asian Journal of Innovations on Tourism Management and Finance published version of the work (e.g., post it to an institutional repository or edit 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) before and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
