INTERAKSI KOMITMEN DALAM DINAMIKA KEPATUHAN PAJAK

Yenni Mangoting, Christopher Christopher, Natasya Kriwangko, Winda Adriyani

Abstract


Abstrak: Interaksi Komitmen dalam Dinamika Kepatuhan Pajak. Riset ini berupaya membuktikan interaksi kekuasaan koersif dan legitimasi, kepercayaan wajib pajak, serta komitmen terhadap perilaku patuh wajib pajak. Metode yang digunakan adalah Structural Equation Modeling dengan total sampel 100 wajib pajak. Penelitian ini menunjukkan bahwa komitmen menjadi faktor utama yang dapat mempertahankan keharmonisan hubungan antara wajib pajak dan otoritas pajak di masa depan.Sebaliknya, kekuatan koersif dan kekuatan legitimasi cenderung tidak mampu mendorong ketaatan pajak. Oleh karena itu, otoritas pajak perlu merancang pendekatan kepatuhan pajak berdasarkan prinsip komitmen.

 

Abstract: Commitment Interaction in Tax Compliance Dynamics. This study seeks to prove the interaction of coercive power and legitimacy, taxpayer trust, and commitment to taxpayer compliance. The method used is Structural Equation Modeling with a total sample of 100 taxpayers. This study shows that commitment is the main factor that can maintain harmonious relations between taxpayers and tax authorities in the future. On the other hand, coercive power and legitimacy power tend not to be able to encourage tax compliance. Therefore, tax authorities need to design a tax compliance approach based on the principle of commitment.


Keywords


kekuatan koersif; kekuatan legitimasi; komitmen; kepatuhan pajak

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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.2.16

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