Analysis of tax compliance determinants using Fisher model among Semarang boarding house taxpayers
Main Article Content
Abstract
This study aims to analyze the determinants of tax compliance using the Fisher model on taxpayers who own boarding houses in Semarang City. The variables of this study include dependent variables in the form of tax compliance and independent variables such as age, gender, education level, income, occupation, complexity of the tax system, possibility of tax detection and sanctions, tax rates, fairness of the tax system, business community friends, social norms, ethical values, institutional perceptions, and religiosity. The research sample consisted of 100 boarding house owners selected by purposive sampling, and the data were analyzed using logistic regression. The results of this study indicate that occupation, social norms, religiosity, and business community factors have a significant positive effect on tax compliance, meaning that higher or better levels of these factors are associated with increased taxpayer compliance in paying taxes. Conversely, the complexity of the tax system has a negative effect on tax compliance, suggesting that the more complex the tax system, the less compliant taxpayers are. However, factors such as age, gender, education level, possibility of tax detection and sanctions, tax rates, fairness of the tax system, ethical values, and institutional perceptions do not significantly affect the tax compliance of boarding house owners in Semarang City. This study highlights the importance of simplifying the tax system and promoting social norms and religiosity to improve tax compliance
Downloads
Article Details
References
Agbetunde, L. A., Raimi, L., & Akinriola, O. O. (2021). Moderating influence of religiosity on the causality between taxpaying attitudes and tax compliance behaviour of entrepreneurial firms in Nigeria. International Journal of Ethics and Systems, 1(1), 2541–2559. https://doi.org/10.1108/IJOES-07-2021-0152
Ahmed, E., & Braithwaite, V. (2004). When tax collectors become collectors for child support and student loans: jeopardizing the revenue base? Kyklos, 57(1), 303–326. https://doi.org/10.1111/j.0023-5962.2004.00256.x
Al-Rahamneh, N. M., & Bidin, Z. (2022). The effect of tax fairness, peer influence, and moral obligation on sales tax evasion among Jordanian SMEs. Journal of Risk and Financial Management, 15(9), 1–16. https://doi.org/10.3390/jrfm15090407
Alamien, S. F., Mulyono, S., Astuti, R., & Suswati, E. (2023). The effects of tax education and tax supervision during the covid-19 pandemic on tax revenue through tax compliance. International Journal of Economics Development Research, 4(2), 925-943. https://doi.org/10.37385/ijedr.v4i3.3316
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(1), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
Barber, B. M., & Odean, T. (2001). Boys will be boys: gender, overconfidence, and common stock investment. The Quarterly Journal of Economics, 116(1), 261–292. https://doi.org/10.1162/003355301556400
Batool, A., Hasan, H., & Kousar, S. (2022). Influence of tax awareness, simplicity, and knowledge on voluntary tax compliance in pakistan: the mediating and moderating role of tax fairness and social norms. Pakistan Journal of Economic Studies, 5(1), 53–91.
Betz, M., O’Connell, L., & Shepard, J. M. (1989). Gender differences in proclivity for unethical behavior. Journal of Business Ethics, 8(1), 321–324. https://doi.org/10.1007/BF00381722
Bobek, D. D., Roberts, R. W., & Sweeney, J. T. (2007). The social norms of tax compliance: evidence from Australia, Singapore, and the United States. Journal of Business Ethics, 74(1), 49–64. https://doi.org/10.1007/s10551-006-9219-x
Chan, C. W., Troutman, C. T., & O’Bryan, D. (2000). An expanded model of taxpayer compliance:empirical evidence from United States and Hong Kong. Journal of International Accounting, Auditing and Taxation, 9(2), 83–103. https://doi.org/10.1016/S1061-9518(00)00027-6
Chau, G., & Leung, P. (2009). A critical review of Fischer tax compliance model: A research synthesis. Journal of Accounting and Taxation, 1(2), 034–040. http://dx.doi.org/10.5897%2FJAT09.021
Chung, J., & Trivedi, V. (2003). The effect of friendly persuasion and gender on tax compliance behavior. Journal of Business Ethics, 47(1), 133–145. https://doi.org/10.1023/A:1026004716676
Croson, R., & Gneezy, U. (2009). Gender differences in preferences. Journal of Economic Literature, 47(1), 448–474. https://doi.org/10.1257/jel.47.2.448
Darmawan, A. S., & Pusposari, D. (2020). Pengaruh tarif, kemudahan, dan keadilan pajak terhadap kepatuhan wajib pajak. Jurnal Ilmiah Mahasiswa FEB, 8(2), 1–16. Retrieved from https://repository.ub.ac.id/id/eprint/185504/
Eckel, C. C., & Grossman, P. J. (2001). Chivalry and solidarity in ultimatum games. Economic Inquiry, 39(1), 171–188. https://doi.org/10.1111/j.1465-7295.2001.tb00059.x
Endrasti, N. R., & Prastiwi, D. (2023). Pengaruh kompleksitas sistem perpajakan terhadap kepatuhan wajib pajak orang pribadi dengan gender sebagai variabel moderasi. Jurnal Analisa Akuntansi Dan Perpajakan, 7(2), 200–219. https://doi.org/10.25139/jaap.v7i2.6579
Farhah, S., Pahala, I., & Muliasari, I. (2021). Faktor-faktor yang mempengaruhi kepatuhan wajib pajak reklame di DKI Jakarta. Jurnal Akuntansi, Perpajakan dan Auditing, 2(3), 537–557. https://doi.org/10.21009/japa.0203.04
Fitriyani, D., Prasetyo, E., Yustien, R., & Hizazi, A. (2014). Pengaruh gender, latar belakang pekerjaan, dan tingkat pendidikan terhadap kepatuhan wajib pajak. InFestasi, 10(2), 115–122. Retrieved from http://journal.trunojoyo.ac.id/infestasi/article/view/530/500
Florentina, & Nugroho, V. (2021). Pengaruh usia, pendidikan, tingkat pendapatan, dan sanksi pajak terhadap kepatuhan wajib pajak. Jurnal Multiparadigma Akuntansi, 3(2), 612–619. https://doi.org/10.24912/jpa.v3i2.11709
Fossung, M. F., & Warah, C. N. (2022). An assessment of tax digitalisation and tax compliance relationship in Cameroon: The mediating role of behavioural intentions. Journal of Finance and Accounting, 10(1), 30–45. https://doi.org/10.11648/j.jfa.20221001.14
Ginting, A. M. (2023). Strategi meningkatkan tax ratio dengan menggali potensi pajak penghasilan orang pribadi. In Buletin APBN (Vol. 8). Jakarta. Retrieved from https://berkas.dpr.go.id/pa3kn/buletin-apbn/public-file/buletin-apbn-public-187.pdf
Gujarati, D. N., & Porter, D. C. (2015). Dasar-Dasar Ekonometrika. In Basic Econometrics. Jakarta: Salemba Empat.
Hardika, N. S., Wicaksana, K. A., & Subratha, I. N. (2020). The impact of tax knowledge, tax morale, tax volunteer on tax compliance. Advances in Social Science, Education and Humanities Research, 544(1), 1–13. https://doi.org/10.2991/assehr.k.210424.020
Hassan, I., Naeem, A., & Gulzar, S. (2021). Voluntary tax compliance behavior of individual taxpayers in Pakistan. Financial Innovation, 7(21), 1–9.
Hidayat, K., Utama, M. S., Nimran, U., & Prasetya, A. (2023). The efect of attitude and religiosity on tax compliant intention moderated by the utilization of e filing. Journal of Financial Services Marketing, 28(1), 712–723. https://doi.org/10.1057/s41264-022-00171-y
Idowu, A. S., Oluwatoyin, A. H., & Nguavese, N. M. (2020). Gender diversity and tax compliance in Lagos State. Journal of Academic Research in Economics, 12(2), 24–48. Retrieved from https://www.ceeol.com/search/article-detail?id=982855
Indrati, M., & Marceggiani, S. (2023). Kesadaran, pengetahuan, dan tingkat pendidikan terhadap kepatuhan pajak. Jurnal E-Bis: Ekonomi Bisnis, 7(2), 766–783. https://doi.org/10.37339/e-bis.v7i2.1413.
Irnanda, P. N., Krisnandi, H., & Digdowiseiso, K. (2004). Effect of age, gender, and tax rates on tax compliance (Case study at KPP Pratama Jakarta Tanah Abang Dua). Journal of Social Science, 5(1), 1–15. https://doi.org/10.46799/jss.v5i1.790
Jusoh, Y. H., Mansor, F. A., Razak, S. N., & Noor, W. N. (2021). The effects of tax knowledge, tax complexity and tax morale towards tax compliance behaviour among salaried group in Malaysia. Advances in Business Research International Journal, 7(2), 250–266. Retrieved from https://ir.uitm.edu.my/id/eprint/56427/
Kirchler, E. (2007). The Economy Psycholocy of Tax Behavior. Cambridge: Cambridge University Press.
Lawan, J. U., & Salisu, U. (2017). A review of Fischer tax compliance model: A proposal for Nigeria. International Journal of Advanced Academic Research | Social & Management Sciences |, 3(7), 2488–9849. Retrieved from www.ijaar.org
Masunga, F. J., Mapesa, H. J., & Nyalle, M. A. (2020). Quality of e-tax system and its effect on tax compliance (Evidence from large taxpayers in Tanzania. International Journal of Commerce and Finance, 6(2), 145–158. Retrieved from http://ijcf.ticaret.edu.tr/index.php/ijcf/article/view/209
Mulyani, S., Budiman, N. A., & Sakinah, R. M. (2020). Analisis pengaruh faktor-faktor demografi terhadap kepatuhan perpajakan. Jurnal Dinamika Ekonomi dan Bisnis, 17(1), 9–21. https://doi.org/10.34001/jdeb.v17i1.1080
Nordblom, K., & Zˇamac, J. (2012). Endogenous norm formation over the life cycle-the case of tax morale. Economic Analysis & Policy, 42(1), 153–170. https://doi.org/10.1016/S0313-5926(12)50017-2
Nurhidayah, H. (2022). Pahami Pajak untuk Bisnis Kos-Kosan. Pajak.Com. Retrieved from https://www.pajak.com/pajak/pahami-pajak-untuk-bisnis-kos-kosan/
OECD. (2024). Revenue Statistics in Asia and the Pacific 2024 ─ Indonesia. Retrieved from https://www.oecd.org/content/dam/oecd/en/topics/policy-sub-issues/global-taxrevenues/revenue-statistics-asia-and-pacific-indonesia.pdf
Ogiedu, K. O. (2020). Effects of religiosity on tax compliance in Nigeria. Singaporean Journal of Business Economics, and Management Studies (SJBEM), 7(2), 1–14. Retrieved from https://singaporeanjbem.com/pdfs/SG_VOL_7_(2)/6.pdf
Ogoun, S., & Ekpulu, G. A. (2020). Educational level and tax compliance: empirical evidence from Nigeria. International Journal of Accounting and Financial Reporting, 10(1), 1–14. https://doi.org/10.5296/ijafr.v10i1.16106
Oktaviyoni, A. (2024). Statistik Penerimaan Pajak Tahun 2023 dalam Angka. Jakarta. Retrieved from https://pajak.go.id/index.php/id/artikel/statistik-penerimaan-pajak-tahun2023-dalam-angka
Paleka, H., Karanović, G., & Štambuk, A. (2023). The direct and moderating effect of sociodemographic variables on tax compliance behaviour. South East European Journal of Economics and Business, 18(2), 34–48. https://doi.org/10.2478/jeb-2023-0017
Peter, O. I. (2023). Gender and income tax compliance among small and medium enterprises in Uganda. Journal of Economics and Business Aseanomics, 8(2), 1–14. https://doi.org/10.33476/jeba.v8i2.4119
Prastiwi, D. (2021). Profile of tax compliance research in Indonesia. Media Riset Akuntansi, Auditing & Informasi, 21(2), 245–272. http://dx.doi.org/10.25105/mraai.v21i2.9793
Riley, M., Foner, A., & Warner, J. (1988). Sociology of age. In N.J. Smelser (Ed.), Handbook of sociology. Newbury Park: Sage.
Shiferaw, N., & Tesfaye, B. (2020). Determinants of voluntary rax compliance (The case category A and B taxpayers in Dire Dawa administration). International Journal of Scientific and Research Publications, 10(6), 1–23. http://dx.doi.org/10.29322/IJSRP.10.06.2020.p102119
Sihombing, S., & Alestriana, S. (2020). Perpajakan Teori dan Aplikasi. Bandung: Widina Bhakti Persada Bandung.
Sondakh, T. F. Y., Sabijono, H., & Pusung, R. J. (2019). Pengaruh keadilan pemungutan pajak, pemahaman perpajakan dan pelayanan aparat pajak terhadap tindakan penggelapan pajak (Studi empiris pada wajib pajak orang pribadi di KPP Pratama Manado) Jurnal EMBA, 7(3), 3109–3118. https://doi.org/10.35794/emba.v7i3.24067
Susanti, Susilowibowo, J., & Hardini, H. T. (2020). Apakah pengetahuan pajak dan tingkat pendidikan meningkatkan kepatuhan membayar pajak? Jurnal Akuntansi Multiparadigma, 11(2), 420–431. https://dx.doi.org/10.21776/ub.jamal.2020.11.2.25
Thuc, N. T. (2013). A review of factors impacting tax compliance. Open Science Repository Public Administration, (Open-Access), 1(1), 1–18. Retrieved from https://www.ajbasweb.com/old/ajbas/2013/may/476-479.pdf
Tittle, C. (1980). Sanctions and Social Deviance: The Question of Deterrence. New York: Praeger.
Utama, M. S., Nimran, U., Hidayat, K., & Prasetya, A. (2022). Effect of religiosity, perceived risk, and attitude on tax compliant intention moderated by e-filing. International Journal of Financial Studies, 10(8), 1–8. https://doi.org/10.3390/ijfs10010008
Vincent, O., Stevenson, A., & Owolabi, A. (2023). Do sociodemographic characteristics influence their tax compliance behaviour? Journal of Economic Criminology, 1(1), 1– 23. https://doi.org/10.1016/j.jeconc.2023.100008
Sudarmayasa, I. W., Partika, I. D., & Sarjana, I. M. (2022). The effect of tax incentives and taxpayer morals on individual taxpayer compliance (Empirical study at the Gianyar primary tax service office). Repositori Politeknik Negeri Bali., 1(1), 1–23. Retrieved from http://repository.pnb.ac.id/1993/
Torgler, B. (2003). Tax Morale: Theory and Empirical Analysis of Tax Compliance. Disertasi. Retrieved from https://edoc.unibas.ch/56