ANALISA KEPATUHAN PAJAK DENGAN PENDEKATAN TEORI PERILAKU TERENCANA (THEORY OF PLANNED BEHAVIOR) (TERHADAP WAJIB PAJAK ORANG PRIBADI DI PROVINSI DKI JAKARTA)

Abstract

Rendahnya kesadaran wajib pajak orang pribadi dalam membayar pajak telah menjadi masalah utama negara berkembang dalam aspek pajak. Rendahnya kepatuhan wajib pajak orang pribadi dapat dilihat dan dikaji dari sisi psikologi wajib pajak (sikap, norma subjektif, kontrol perilaku yang dipersepsikan, niat, dan perilaku kepatuhan pajak). Penelitian ini merupakan penelitian eksplanatori, pengambilan sample dalam penelitian ini menggunakan teknik non-probability sampling dengan kriteria wajib pajak orang pribadi yang terdaftar dan memiliki Nomor Pokok Wajib Pajak (NPWP) dan melaporkan Surat Pemberitahuan Pajak (SPT) di Kantor Pelayanan Pajak (KPP) di Provinsi DKI Jakarta. Adapun instrument penelitian dilakukan pretest pada tanggal 28-29 Mei 2018 (2 Hari). Hasil kuesioner yang sudah valid dan reliabel kemudian dilakukan penyebaran ulang untuk keperluan analisa statistik dalam penelitian ini, kuesioner disebarkan pada tanggal 28 Mei – 05 Juli 2018 (39 Hari). Jumlah sampel yang diolah sebanyak 170 tanggapan wajib pajak, dan data diolah dengan metode Structural Equation Modeling (SEM) berbasis Partial Least Square (PLS) dengan bantuan program SmartPLS 3.0. Hasil pengujian hipotesis menunjukkan bahwa sikap dan kontrol perilaku yang dipersepsikan berpengaruh positif dan signifikan terhadap niat berperilaku patuh terhadap pajak, sedangkan norma subjektif berpengaruh positif namun tidak signifikan terhadap niat berperilaku patuh terhadap pajak. Hasil penelitian mengungkapkan kesesuaian dengan Teori Perilaku Terencana (Theory of Planned Behavior) bahwa secara teoritis perilaku wajib pajak disebabkan oleh adanya niat untuk berprilaku patuh terhadap pajak yang direfleksikan oleh sikap, norma subjektif dan kontrol perilaku yang dipersepsikan oleh wajib pajak orang pribadi di Provinsi DKI Jakarta.

The low awareness of individual taxpayers in paying taxes has become a major problem for developing countries in the tax aspect. The low compliance of individual taxpayers can be seen and assessed in terms of the taxpayer's psychology (attitudes, subjective norms, perceived behavioral controls, intentions, and tax compliance behavior). This research is an explanatory research, taking samples in this study using non-probability sampling techniques with criteria for individual taxpayers who are registered and have a Taxpayer Identification Number (NPWP) and report the Tax Return (SPT) in the Tax Service Office (KPP) in DKI Jakarta Province. The research instrument was pretested on 28-29 May 2018 (2 Days). The results of a valid and reliable questionnaire were then re-distributed for the purposes of statistical analysis in this study, the questionnaire was distributed on 28 May - 05 July 2018 (39 Days). The number of samples processed was 170 taxpayer responses to the questionnaire distributed, and the data was processed using Structural Equation Modeling (SEM) method based on Partial Least Square (PLS) with the help of the SmartPLS 3.0 program. The results of hypothesis testing show that attitude and perceived behavior control have a positive and significant effect on the intention to behave in compliance with taxes, while subjective norms have a positive but not significant effect on the intention to behave in compliance with taxes. The results of the study reveal conformity with the Theory of Planned Behavior that theoretically taxpayer behavior is caused by the intention to behave obediently to taxes which is reflected by attitudes, subjective norms and behavioral controls perceived by individual taxpayers in DKI Jakarta Province.