Tax Understanding Factors, Equity Sensitivity and Love of the Money Attitudes On Taxpayer Perceptions Regarding Tax Evasion At KPP Pratama Jember

Authors

  • Adelia Aji Cahyandari Universitas Muhammadiyah Jember
  • Gardina Aulin Nuha Universitas Muhammadiyah Jember
  • Ahmad Syahfrudin Zulkarnaeni Universitas Muhammadiyah Jember

DOI:

https://doi.org/10.58812/wsaf.v2i03.1137

Keywords:

Understanding taxation, equity sensitivity, love of the money attitude, taxpayers' perception regarding tax evasion

Abstract

According to the 2020 State of Tax Justice report, it was stated that Indonesia's position in cases of tax evasion by corporate and individual taxpayers is ranked fourth in Asia after China, India and Japan. The large number of tax evasion cases currently occurring have given rise to various perceptions. These various perceptions are influenced by various factors, including understanding of taxation, equity sensitivity and love of the money attitudes. This research aims to determine the factors of understanding taxation, equity sensitivity, and love of the money attitudes towards taxpayers' perceptions regarding tax evasion at KPP Pratama Jember. This research uses a quantitative approach, with the aim of testing hypotheses. The population in this study are individual taxpayers registered at KPP Pratama Jember. Sampling used purposive sampling. The results of this research show that understanding taxation and love of the money attitudes influence taxpayers' perceptions regarding tax evasion, while equity sensitivity does not influence taxpayers' perceptions regarding tax evasion.

References

Y. Karlina, “PENGARUH LOVE OF MONEY, SISTEM PERPAJAKAN, KEADILAN PERPAJAKAN, DISKRIMINASI PERPAJAKAN, PEMAHAMAN PERPAJAKAN, SANKSI PERPAJAKAN DAN RELIGIUSITAS TERHADAP PENGGELAPAN PAJAK,” Prisma (Platform Riset Mahasiswa Akuntansi, vol. 01, no. 01, pp. 58–69, 2022.

D. S. Wulandari, E. T. Wibowo, and P. Ricardo, “Machiavellian, Equity Sensitivity, and Law Enforcement on the Perception of Tax Evasion Ethics,” East Asian Journal of Multidisciplinary Research, vol. 2, no. 9, pp. 3765–3782, Oct. 2023, doi: 10.55927/eajmr.v2i9.5640.

D. R. Tulalessy and L. G. Loupatty, “Persepsi Mahasiswa Akuntansi Mengenai Pengaruh Love of Money,Machiavelliandan Pemahaman Perpajakan Terhadap Penggelapanpajak,” Intelektiva, vol. 04, no. 10, pp. 1–21, 2023.

P. I. P. Sari, K. Pratama, H. Pratiwi, and R. A. Wijaya, “Persepsi Etika Penggelapan Pajak Melalui Religiusitas: Pemahaman Perpajakan, Love of Money, dan Machiavellian,” Jurnal Ekobistek, vol. 12, no. 2, pp. 557–565, 2023, doi: 10.35134/ekobistek.v12i2.579.

K. Y. Saputri and U. W. Keristin, “Pengaruh religiusitas, keadilan perpajakan, dan etika terhadap persepsi etika penggelapan pajak mahasiswa akuntansi dengan pemahaman pajak sebagai variabel intervening (Studi Pada Perguruan Tinggi Swasta Di Palembang),” Publikasi Riset Mahasiswa Akuntansi, vol. 2, no. 2, pp. 105–120, 2021.

E. Dwitia, Masripah, and N. P. E. Widiastuti, “TAXPAYER PERCEPTION RELATED TO LOVE OF MONEY, MACHIAVELLIAN, AND EQUITY SENSITIVITY ON TAX EVASION ETHICS,” Jurnal Akuntansi & Perpajakan Jayakarta, vol. 2, no. 1, 2020.

H. Fatihah and S. A. Murni, “PENGARUH LOVE OF MONEY, EQUITY SENSITIVITY, DAN MACHIAVELLIAN TERHADAP PERSEPSI MAHASISWA MENGENAI TAX EVASION,” JURNAL LENTERA AKUNTANSI, vol. 8, no. 2, p. 491, Nov. 2023, doi: 10.34127/jrakt.v8i2.987.

Randiansyah, F. Nasaruddin, and R. Sari, “Pengaruh Love of Money, Gender, Religiusitas, Dan Tingat Pendapatan Terhadap Penggelapan Pajak (Berdasarkan Persepsi Wajib Pajak Orang Pribadi Yang Terdaftar Di Kantor Pajak Pratama Maros),” Amnesty: Jurnal Riset Perpajakan, vol. 4, no. 2, pp. 385–412, 2021, doi: 10.26618/jrp.v4i2.6334.

D. Styarini and T. S. Nugrahani, “Pengaruh Love Of Money, Machiavellian, Pemahaman Perpajakan, Tarif Pajak, dan Self Assessment System Terhadap Tax Evasion,” Akuntansi Dewantara, vol. 4, no. 1, pp. 22–32, 2020, doi: 10.26460/ad.v4i1.5343.

R. Adawiyah, Y. Rahmawati, and I. Eprianto, “Literature Review: Pengaruh Sosialisasi Perpajakan, Sanksi Perpajakan, Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak,” Jurnal Economina, vol. 2, no. 9, pp. 2310–2321, 2023, doi: 10.55681/economina.v2i9.812.

R. Winanto, T. D. Armazy, S. Serawati, I. Pahala, and P. Wahono, “Analysis of the Impact of Earnings Management and Sustainability Report on Tax Aggressiveness,” International Journal of Business, Law, and Education, vol. 5, no. 2, pp. 1524–1536, 2024.

T. Auril, E. Angriani, and S. Ikhsan, “Persepsi Wajib Pajak pada Pembingkaian Pemberitaan Kasus Penghindaran Pajak dalam Keputusan Kepatuhan Pajak,” Jurnal Pendidikan Akuntansi (JPAK), vol. 11, no. 3, pp. 327–336, 2023.

A.-Y. Reuven, N. Sartori, and O. Marian, “ANALISIS KEADILAN PAJAK, BIAYA KEPATUHAN, DAN TARIF PAJAK TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK DI SURABAYA BARAT,” Global Perspectives on Income Taxation Law, vol. 4, no. 2, pp. 77–85, 2011, doi: 10.1093/acprof:oso/9780195321357.003.0005.

Moeljono, “Faktor-Faktor yang Mempengaruhi Penghindaran Pajak,” Jurnal Penelitan Ekonomi dan Bisnis, vol. 5, no. 1, pp. 103–121, 2020, doi: 10.33633/jpeb.v5i1.2645.

C. A. Palalangan, R. Pakendek, and L. P. Tangdialla, “Pengaruh Persepsi Wajib Pajak Tentang Penerapan Pp No 23 Tahun 2018, Pemahaman Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm Di Makassar,” Paulus Journal of Accounting, vol. 1, no. 1, 2019, doi: 10.34207/pja.v1i1.27.

I. D. Ferdiawan, I. A. Faisol, and R. Zuhdi, “Pengaruh Gender, Love of Money, Machiavellian, Pemahaman Pajak Dan Religiusitas Terhadap Persepsi Etis Penggelapan Pajak ( Studi Wajib Pajak KPP Pratama Bangkalan ),” Simposium Nasional Perpajakan, vol. 2, no. 1, pp. 90–105, 2023.

N. L. P. W. A. Sari and A. A. G. P. Widanaputra, “Pengaruh Love of Money, Equity Sensitivity, dan Machiavellian Pada Persepsi Etis Mahasiswa Akuntansi,” E-Jurnal Akuntansi, vol. 28, no. 2, p. 1522, Aug. 2019, doi: 10.24843/eja.2019.v28.i02.p27.

H. Fatihah and S. A. Murni, “PENGARUH LOVE OF MONEY, EQUITY SENSITIVITY, DAN MACHIAVELLIAN TERHADAP PERSEPSI MAHASISWA MENGENAI TAX EVASION,” JURNAL LENTERA AKUNTANSI, vol. 8, no. 2, p. 491, Nov. 2023, doi: 10.34127/jrakt.v8i2.987.

E. Karlina, “Pengaruh Work Family Conflict Dan Stres Kerja Terhadap Kinerja Perawat Wanita Pada Blud Rumah Sakit Benyamin Guluh Kabupaten Kolaka,” Jurnal Akuntansi Keuangan dan Bisnis, vol. 1, no. 3, pp. 251–256, 2023.

I. Fardhan and S. S. E. Putri, “Pengaruh Pemahaman Perpajakan,Keadilan, Diskriminasi, Machiavellian, Love Of Money, Sistem Perpajakan, Sanksi Perpajakan Terhadap Persepsi Mahasiswa Tentang Penggelapan Pajak.,” The journal of Taxation, vol. 03, pp. 14–37, 2022.

I. Ghozali, “Aplikasi analisis multivariete dengan program IBM SPSS 23,” 2016.

Downloads

Published

2024-11-04

How to Cite

Cahyandari, A. A., Nuha, G. A., & Zulkarnaeni, A. S. (2024). Tax Understanding Factors, Equity Sensitivity and Love of the Money Attitudes On Taxpayer Perceptions Regarding Tax Evasion At KPP Pratama Jember. West Science Accounting and Finance, 2(03), 408–417. https://doi.org/10.58812/wsaf.v2i03.1137

Issue

Vol. 2 No. 03 (2024): West Science Accounting and Finance

Section

Articles

License

Copyright (c) 2024 Adelia Aji Cahyandari, Gardina Aulin Nuha, Ahmad Syahfrudin Zulkarnaeni

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.