IMPLEMENTASI THEORY OF PLANNED BEHAVIOR DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK PADA PELAKU USAHA E-COMMERCE
Abstract
Penelitian ini bertujuan menguji niat dan perilaku kepatuhan wajib pajak pelaku usaha E-commerce dari perspektif theory of planned behavior (faktor : individu, sosial dan informasi). Originalitas terdapat pada pengukuran yang masih jarang diuji oleh para peneliti di Indonesia terdiri dari : (1). Faktor individu, menggunakan indikator pengalaman. (2). Faktor social, dengan pengukuran tingkat pendidikan, jenis kelamin, pendapatan dan lama usaha. (3). Faktor informasi, berdasarkan indikator pengetahuan dan sarana pelaporan. Metodologi dengan desain penelitian kuantitatif, memuat populasi para pelaku usaha pengguna E-commerce yang ada di Jawa Tengah. Sampel ditentukan dengan menggunakan sample random sampling diperoleh 175 responden. Uji instrumen terdiri dari bartlett's test of sphericity, KMO, loading factors, dan alpha cronbach. Alat analisis menggunakan regresi linier sederhana dan berganda. Hasil penelitian terungkap bahwa faktor individu, dan faktor sosial menunjukkan terjadinya gap atas theory of planned behavior, namun yang selaras secara signifikan terhadap niat patuh adalah faktor informasi. Selanjutnya niat tersebut berimplikasi terhadap meningkatnya perilaku secara signifikan untuk patuh melaporkan SPT PPh orang pribadi. Novelty Keterbaruan dari penelitian ini yaitu sebagian besar responden menyatakan belum mengetahui bahwa secara otomatis identitas pribadi, dan rekapitulasi pendapatan terlaporkan kepada Kantor Pelayanan Pajak (secara sistem), namun mempunyai niat yang tinggi untuk melaporkan SPT PPh orang pribadi. Artinya, berdasarkan hasil penelitian ini dibutuhkan dibutuhkan peran pemerintah untuk dapat meningkatkan pengetahuan.References
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