DAMPAK MODERASI MORAL PERPAJAKAN PADA HUBUNGAN PERCEIVED PROBABILITY OF AUDIT DAN SANKSI TERHADAP PERILAKU KEPATUHAN PAJAK USAHA MIKRO, KECIL, DAN MENENGAH (UMKM)

RIRI ZELMIYANTI, Dr. Eko Suwardi, M.sc.

2015 | Tesis | S2 Sains Akuntansi

Penelitian ini bertujuan untuk mengeksplorasi dengan lebih teliti dan rinci pengaruh faktor ekonomi (perceived probability of audit dan sanksi) dan faktor perilaku (moral) terhadap kepatuhan pajak UMKM di Indonesia. Penelitian mengenai kepatuhan pajak sudah banyak dilakukan, tetapi masih sedikit yang menggabungkan faktor ekonomi dan faktor perilaku. Penelitian sebelumnya kebanyakan dilakukan pada perusahan besar dan terhadap wajib pajak individu, penelitian saat ini akan dilakukan terhadap pengusaha UMKM. Penelitian ini mencoba memoderasi moral perpajakan pada hubungan perceived probability of audit dan sanksi terhadap kepatuhan pajak. Sampel penelitian ini adalah wajib pajak orang pribadi yang berasal dari UMKM di Daerah Istimewa Yogyakarta. Metode pengumpulan data dalam penelitian ini melalui survei. Kuesioner yang dapat diolah 118 kuesioner. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda dan moderated regresioan analisis. Alat analisis regresi yang digunakan adalah IBM SPSS 19.0. Berdasarkan hasil pengujian dalam penelitian ini dapat disimpulkan bahwa perceived probability of audit dan sanksi berpengaruh langsung terhadap kepatuhan pajak. Penelitian ini tidak mampu membuktikan efek moderasi moral perpajakan pada hubungan perceived probability of audit terhadap kepatuhan pajak. Penelitian ini juga tidak bisa membuktikan efek moderasi moral perpajakan pada hubungan sanksi terhadap kepatuhan pajak. Kata Kunci: Kepatuhan Pajak, UMKM, Perceived probability of audit, sanksi dan moral perpajakan

This study aims to explore more carefully and in detail the influence of economic factors (perceived probability of audits and sanctions) and behavioral factors (moral) of the tax compliance of SMEs in Indonesia. Research on tax compliance has been done, but still a bit that combines economic and behavioral factors. Previous research mostly done on large companies and to individual taxpayers. The current study was conducted on SME entrepreneurs. This study tried to moderate the tax morale in relation to perceived probability of audits and sanctions against tax compliance. Samples in this study were individual taxpayers from SMEs in Yogyakarta. The research data was collected through a survey. Questionnaires had been processed in this study were around 118 questionnaires. Testing the hypothesis in this study used multiple regression analysis and analysis regresion moderated. Regression analysis tool used is IBM SPSS 19.0. The results of this study indicate that the perceived probability of audits and sanctions have a direct impact on tax compliance. This study was not able to prove the moral moderating effect of taxation on the relationship perceived probability of an audit of tax compliance. This study also can not prove the moral moderating effect of taxation on the relationship sanctions on tax compliance. Keywords: Tax Compliance, SMEs, Perceived probability of audit, tax and moral sanctions

Kata Kunci : Kepatuhan Pajak, UMKM, Perceived probability of audit, sanksi dan moral perpajakan; Tax Compliance, SMEs, Perceived probability of audit, tax and moral sanctions