KEPATUHAN WAJIB PAJAK UMKM DI KABUPATEN BADUNG BERDASARKAN PERSEPSI KEPERCAYAAN WAJIB PAJAK DAN KEKUASAAN OTORITAS PAJAK
Main Article Content
The ratio of submission of Annual Tax Returns at two Tax Service Offices with the working area of Badung Regency is still relatively low when compared to national tax compliance. With more than a quarter of the population owning MSMEs, MSME taxpayer compliance in Badung Regency is an interesting phenomenon to study. This qualitative research aims to determine the compliance of MSME taxpayers seen from the perception of trust in the government and the power of the tax authorities in accordance with the slippery slope framework theory by Kirchler, et al (2008). Collecting data using in-depth interview techniques with 13 informants consisting of 8 MSME taxpayers in Badung Regency, 1 academician, and 4 practitioners as a form of triangulation. This study found that even though trust in the government was not high, MSME taxpayers remained voluntarily compliant as long as they had income and for the convenience of their business. On the other hand, coercive power, especially sanctions and supervision, has more dominant influence than persuasive power. Taxpayers with the post-conventional moral stage are more affected by persuasive power than those in the pre-conventional stage. The results of this study are expected to assist the tax authorities in making policies to improve taxpayer compliance.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
- Journal publication right belongs to journal management with the author's knowledge, while moral publication right belongs to the author.
- The formal legal aspect of the journal publication accessibility refers to the Creative Commons license Attribution-NonCommercial-No Derivative (CC BY-NC-ND), which means that publication can be used for non-commercial purposes and in its original form (can not be modified).
- Each journal publication (print/electronic) is open access for educational purposes, research, and library. Beyond those, journal management is not responsible for copyright violations by certain parties.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3), 323–338. https://doi.org/https://doi.org/10.1016/0047-2727(72)90010-2
Alm, J., Kirchler, E., & Muehlbacher, S. (2012). Combining Psychology and Economics in the Analysis of Compliance: From Enforcement to Cooperation. Economic Analysis and Policy, 42(2), 133–152. https://econpapers.repec.org/RePEc:eee:ecanpo:v:42:y:2012:i:2:p:133-152
Bali.BPS.go.id. (2020). Pendapatan Asli Daerah (PAD) Kabupaten/Kota di Provinsi Bali (Ribu Rupiah), 2017-2019. Diakses pada 10 Mei 2021, dari https://bali.bps.go.id/indicator/13/244/1/pendapatan-asli-daerah-pad-kabupaten-kota-di-provinsi-bali.html.
Braithwaite, V. (2003). Dancing with tax authorities: Motivational postures and non-compliant actions. Taxing Democracy, 3, 15–39.
Chong, K.-R., Yusri, Y., Selamat, A. I., & San Ong, T. (2019). Tax climate manipulation on individual tax behavioral intentions. Journal of Applied Accounting Research.
Choo, C. Y. L., Fonseca, M. A., & Myles, G. D. (2016). Do Students Behave Like Real Taxpayers In The Lab? Evidence From A Real Effort Tax Compliance Experiment. Journal of Economic Behavior & Organization, 124, 102–114.
Gangl, K., Hofmann, E., Hartl, B., & Kirchler, E. (2016). Power Of Authorities And Trust In Authorities Determine The Interaction Climate And Tax Compliance. Contemporary Issues in Taxation Research, 2, 87–102.
Hofmann, E., Voracek, M., Bock, C., & Kirchler, E. (2017). Tax Compliance Across Sociodemographic Categories: Meta-Analyses Of Survey Studies In 111 Countries. Journal of Economic Psychology, 62, 63–71.
Kabupaten Badung Dalam Angka 2020.
Kastlunger, B., Dressler, S. G., Kirchler, E., Mittone, L., & Voracek, M. (2010). Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D: 4D). Journal of Economic Psychology, 31(4), 542–552.
Kircher, E. E. (2008). Enforced Versus Voluntary Tax Compliance: The Slippery Framework. Journal of Economic Psychology, 29(2), 210–225.
Kirchler, E. (2007). The economic psychology of tax behaviour. Cambridge University Press.
Kirchler, E., & Hoelzl, E.(2018). Economic Psychology. Hoboken, NJ: Wiley. 16 Tax behaviour.
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/https://doi.org/10.1016/j.joep.2007.05.004
Kohlberg, L. (1981). The Philosophy Of Moral Development Moral Stages And The Idea Of Justice.
Lois, P., Drogalas, G., Karagiorgos, A., & Chlorou, A. (2019). Tax Compliance During Fiscal Depression Periods: The Case Of Greece. EuroMed Journal of Business.
Laporan Kinerja Direktorat Jenderal Pajak Tahun 2019.
Laporan Kinerja Direktorat Jenderal Pajak Tahun 2020.
Nerré, B. (2008). Tax culture: A basic concept for tax politics. Economic Analysis and Policy, 38(1), 153–167.
Prinz, A., Muehlbacher, S., & Kirchler, E. (2014). The Slippery Slope Framework On Tax Compliance: An Attempt To Formalization. Journal of Economic Psychology, 40, 20–34.
Srinivasan, T. N. (1973). Tax evasion: A model.
Sugiyono. (2015). Metode Penelitian Pendidikan: Pendekatan Kuantitatif, Kualitatif, dan R&D (Alfabeta (ed.)). Alfabeta.
Sutinen, J. G., & Kuperan, K. (1999). A socio‐economic theory of regulatory compliance. International Journal of Social Economics.