Hubungan sikap, norma subjektif, dan kontrol perilaku yang dipersepsi dengan intensi kepatuhan wajib pajak membayar pajak penghasilan :: Aplikasi model perilaku terencana dalam psikologi perpajakan

MARSELIUS ST, Dr. Djamaludin Ancok

2002 | Tesis | S2 Psikologi

Penelitian ini bertujuan untuk meneliti hubungan antara sikap, norma subjektif, dan kontrol perilaku yang dipersepsi Wajib Pajak dengan intensi berperilaku Wajib Pajak, pa& perilaku kepatuhan Wajib Pajak membayar pajak penghasilan. Secara khusus, penelitian ini mengaplikasikan Teori Perilaku Terencana yang dikemukakan oleh Ajzen guna memahami perilaku kepatuhan Wajib Pajak Penghasilan Orang Pribadi. Penelitian ini menggunakan teknik pengambilan sampel purposive proportionaZ stratrfied sampling. Subjek penelitian terdiri dari 140 orang Wajib Pajak Penghasilan Orang Pribadi yang tercatat pada Kantor Pelayanan Pajak Yogyakarta. Data mengenai sikap Wajib Pajak terhadap perilaku, norma subjektif Wajib Pajak, kontrol perilaku yang dipersepsi Wajib Pajak, dan intensi berperilaku Wajib Pajak diperoleh melalui empat angket tertutup. Data dianalisis dengan menggunakan analisis korelasi product-moment Yearson, analisis regresi ganda, dan analisis korelasi parsial. Hasil penelitian menunjukkan bahwa; (1) terdapat korelasi positif dan sangat signifikan antara sikap Wajib Pajak terhadap perilaku dengan intensi berperilaku Wajib Pajak (r = 456; p 0,Ol); (2) terdapat korelasi positif dan signifikan antara norma subjektif Wajib Pajak dengan intensi berperilaku Wajib Pajak (r = 0,180; p < 0,05); (3) terdapat korelasi positif dan sangat signifikan antara kontrol perilaku yang dipersepsi Wajib Pajak dengan intensi berperilaku Wajib Pajak (r = 0,306; p < 0,Ol); dan (4) terdapat korelasi positif dan sangat signifikan antara sikap Wajib Pajak terhadap perilaku, norma subjehf Wajib Pajak, dan kontrol perilaku yang dipemepsi Wajib Pajak, secara bersama-sama, dengan intensi berperilaku Wajib Pajak (r = 0,693; p < 0,Ol).

This study examined the correlation between taxpayer attitude toward tax compliance, subjective norm, perceived behavioral control and behavioral intention, on income taxpayer compliance behavior. In particular, this study applied the Ajzen's Theory of Planned Behavior to investigate the behavioral intention of individual income taxpayer. The study employed strat fled purposive proportional sampling technique. The subjects were 140 individual income taxpayers administered by Yogyakarta Tax Service Office. The data for taxpayer attitude toward behavior, taxpayer subjective norm, taxpayer perceived behavioral control, and taxpayer behavioral intention were collected using four closed questionnaires. The data were analyzed using Pearson product-moment, multiple regression, and partial correlation analysis. Results showed that (1) there was a very significant and positive correlation between taxpayer attitude toward behavior and behavioral intention (r = 0.456; p < 0.01); (2) there was significant and positive correlation between subjective norm and behavioral intention (r = 0.180; p < 0.05); (3) there was a very significant and positive correlation petween perceived behavioral control and behavioral intention (0.306; p < 0.01); pnd (4) there was a very significant and positive correlation between taxpayer attitude toward behavior, subjective norm, perceived behavioral control (combined) and behavioral intention (r = 0.693; p < 0.01).

Kata Kunci : Perilaku,Kepatuhan Wajib Pajak,Psikologi Perpajakan, Income taxpayer compliapce, Attitude toward behavior, Subjective norm, Perceived behavioral control, Behavioral intention, Theory of Planned Behavior.