Yenni Mangoting, Angela Agnes Iriyanto, Sherina Halim, Velisya Velisya


Abstrak – Urgensi Diferensiasi Kebijakan Pajak Berdasarkan Risiko Kepatuhan

Tujuan Utama - Penelitian ini berupaya untuk mengidentifikasi wajib pajak yang mempunyai sikap yang sama terhadap niat untuk patuh.

Metode – Penelitian ini menggunakan metode k-means clustering untuk mengelompokkan data ke dalam beberapa kelompok yang memiliki tingkat kemiripan yang maksimum dan kemiripan yang minimum. Sejumlah wajib pajak menjadi sampel pada penelitian ini.

Temuan Utama – Penelitian ini menghasilkan lima kelompok wajib pajak, yaitu kepatuhan pajak rasional, komitmen, situasional, agresif, dan pasif. Pengelompokan ini menghasilkan sisi pemahaman yang lebih baik tentang perilaku wajib pajak. Selain itu, pengelompokan ini menghasilkan kebijakan perpajakan berbeda oleh otoritas pajak.

Implikasi Teori dan Kebijakan – Penelitian ini memberikan fakta empiris keberadaan wajib pajak mulai dari patuh sampai tidak patuh. Otoritas pajak dapat menggunakan temuan ini untuk menentukan diferensiasi dalam mengimplementasikan kebijakan perpajakan.

Kebaruan Penelitian – Pendekatan kelompok memberikan pemahaman lebih baik mengenai perilaku kepatuhan.


Abstract – The Urgency of Differentiating Tax Policy Based on Compliance Risk

Main Purpose - This study seeks to identify taxpayers who have the same attitude towards complying.

Method – This study uses the k-means clustering method to group data into several clusters with a maximum similarity and a minimum similarity. Several taxpayers were sampled in this study.

Main Findings – This study resulted in five groups of taxpayers, namely rational tax compliance, commitment, situational, aggressive, and passive. This grouping results in a better understanding of the behavior of taxpayers. In addition, this grouping results in different taxation policies by tax authorities.

Theory and Practical Implications – This study provides empirical facts on the existence of taxpayers ranging from obedient to non-compliant. Tax authorities can use these findings to determine differentiation in implementing tax policies.

Novelty – The cluster approach provides a better understanding of compliance behavior.


diferensiasi; kepatuhan pajak rasional; otoritas pajak; risiko kepatuhan

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.2.16


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