APAKAH INTRUSI BUDAYA DALAM E-TAX SYSTEM DAPAT MENDETEKSI KECURANGAN AKUNTANSI WAJIB PAJAK?

Yenni Mangoting, Jovanna Amaris Koerniawan, Michelle Ongkojoyo

Abstract


Abstrak – Apakah Intrusi Budaya dalam E-Tax System Dapat Mendeteksi Kecurangan Akuntansi Wajib Pajak?

Tujuan utama – Penelitian ini bertujuan menguji peran moderasi budaya dalam pengaruh penggunaan e-tax system untuk mendeteksi tindakan kecurangan akuntansi wajib pajak.

Metode – Penelitian ini menggunakan Partial Least Square (PLS) sebagai metode. Sejumlah wajib pajak orang pribadi adalah sampel pada penelitian ini.

Temuan utama – Intrusi budaya terbukti relevan dalam mendeteksi perilaku kecurangan wajib pajak. Wajib pajak dengan budaya maskulin tinggi akan melegalkan kecurangan akuntansi untuk menyejahterakan diri. Pada sisi lainnya, wajib pajak merasa penggunaan e-tax system sia-sia jika dana pajak disalahgunakan

Implikasi Teori dan Kebijakan – Implementasi e-tax system dinilai sebagai suatu hal yang sudah seharusnya dilakukan oleh otoritas pajak sebagai bentuk adaptasi di era digitalisasi. Oleh karena itu, otoritas pajak perlu mengidentifikasi faktor budaya wajib pajak dan menentukan langkah-langkah mitigasi dampak negatifnya melalui kebijakan perpajakan.

Kebaruan Penelitian – Penelitian ini menawarkan solusi membangun kepatuhan pajak berbasis sistem pajak elektronik berdasarkan pendekatan yang berorientasi pada budaya wajib pajak.

 

Abstract – Can Cultural Intrusion in E-Tax System Detect Taxpayer Accounting Fraud?

Main Purpose – This study aims to examine the role of cultural moderation in the effect of using an e-tax system to detect accounting tax fraud.

Method – This study uses the Partial Least Square (PLS) as a method. A number of individual taxpayers are the sample.

Main Findings – Cultural intrusion proved relevant in detecting fraudulent. Taxpayers with a high masculine culture will legalize the fraud for their own welfare. On the other hand, they feel that the use of the e-tax system is futile if tax funds are misused

Theory and Practical Implications – The implementation of the e-tax system should be done by the tax authorities as a form of adaptation in digitalization era. Therefore, the tax authorities need to identify the cultural factors of taxpayers and determine measures to mitigate the negative impacts through taxation policies.

Novelty – This research offers a solution to build tax compliance based on an e-tax system based on an approach that is oriented towards taxpayer culture.


Keywords


budaya; maskulin; transparansi; wajib pajak

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.2.18

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