ETIKA, ORGANISASI DAN KEPATUHAN WAJIB PAJAK

Indrawati Yuhertiana

Abstract


Abstrak: Etika, Organisasi, dan Kepatuhan Wajib Pajak. Penelitian ini menguji peran etika dalam memoderasi beberapa faktor organisasional terhadap kepatuhan wajib pajak. Penelitian kuantitif ini menggunakan sampel penelitian sejumlah 138 wajib pajak di enam kota wilayah Jawa Timur yaitu Surabaya, Sidoarjo, Mojokerto, Kediri, Bangkalan dan Madiun. Hasil penelitian menyimpulkan bahwa pemahaman etika perpajakan tidak terbukti memoderasi variabel komitmen organisasi, budaya organisasi, dan Good Corporate Governance terhadap kepatuhan wajib pajak. Sementara itu, budaya organisasi dan Good Corporate Governance terbukti memengaruhi pemahaman etika perpajakan.


Abstract: Ethics, Organization, dan Taxpayer Complience. This study aimed to explain the ethical understanding of the taxpayer in moderating the organizational commitment, organizational culture dan good corporate governance on tax compliance. This quantitative research used 138 tax payers registered in East Java tax offies located in six selected cities i.e. Surabaya, Sidoarjo, Mojokerto, Kediri, Bangkalan dan Madiun. It was concluded that the ethical understanding of taxation has not been proven to moderate variable organizational commitment, organizational culture, and good corporate governance on tax compliance. Meanwhile, organizational culture dan the implementation of Good Corporate Governance proved to affect the taxpayer ethics.


Keywords


etika; kepatuhan wajib pajak; organisasi

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DOI: http://dx.doi.org/10.18202/jamal.2016.04.7012

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