Gender, Religiusitas Dan Penggelapan Pajak; Studi Komparatif Pada Wajib Pajak Dan Mahasiswa

Sintia Rahmadani; Vita Fitria Sari

doi:10.62108/asrj.v5i2.14003

Authors

Sintia Rahmadani Universitas Negeri Padang
Vita Fitria Sari Universitas Negeri Padang

DOI:

https://doi.org/10.62108/asrj.v5i2.14003

Keywords:

Gender, Religiusitas, Penggelapan Pajak

Abstract

Penelitian ini bertujuan menganalisis hubungan gender dan religiusitas dengan kecenderungan penggelapan pajak serta membandingkan pola hasil antara wajib pajak dan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan desain komparatif. Sampel penelitian terdiri dari 303 partisipan, yaitu 50 wajib pajak dan 253 mahasiswa. Data dianalisis menggunakan two-way ANOVA yang dilakukan secara terpisah pada masing-masing kelompok untuk menguji hubungan gender, religiusitas, dan interaksi keduanya dengan kecenderungan penggelapan pajak. Hasil penelitian menunjukkan bahwa gender dan religiusitas berhubungan secara signifikan dengan kecenderungan penggelapan pajak pada kedua kelompok. Selain itu, terdapat interaksi yang signifikan antara gender dan religiusitas pada kelompok wajib pajak maupun mahasiswa. Secara keseluruhan, penelitian menunjukkan pola hasil yang konsisten antara kedua kelompok, meskipun konsistensi tersebut tidak dapat diinterpretasikan sebagai bukti kesetaraan statistik antara wajib pajak dan mahasiswa.

References

Allingham, M. G., & Sandmo, A. (1972). Income Tax Evasion: a Theoretical Analysis. Journal of Public Economics, 1, 323–338. https://doi.org/10.4324/9781315185194

Alm, J., Jackson, B. R., & McKee, M. (2009). Getting the word out: Enforcement information dissemination and compliance behavior. Journal of Public Economics, 93(3–4), 392–402. https://doi.org/10.1016/j.jpubeco.2008.10.007

Aneyaw., B., Oppong, A., Abruguah, L. A., & Ashalley, E. (2016). Informal sector tac compliance issues and the causality nexus between taxation and economic growth: Emperical evidence from Ghana. Moderen Economy, 1478–1497.

Basri, Y. M. (2015). Pengaruh Dimensi Budaya Dan Religiusitas Terhadap Kecurangan Pajak. Akuntabilitas, 8(1), 61–77. https://doi.org/10.15408/akt.v8i1.2764

Boone, J. P., Khurana, I. K., & Raman, K. K. (2013). Religiosity and tax avoidance. Journal of the American Taxation Association, 35(1), 53–84. https://doi.org/10.2308/atax-50341

Farrar, J., Kaplan, S., & Thornem, L. (2017). The effect of Interactional Fairness and Detection on Taxpayers Compliance Intentions. Journal Business Ethics.

Fisher, J. (2014). Fairer Shores: Tax havens, tax avoidance, and Corporate Social Responsibility. Boston University Law Review, 94, 337–365.

Fortin, B., Lacroix, G., & Villeval, M. C. (2007). Tax evasion and social interactions. Journal of Public Economics, 91(11–12), 2089–2112. https://doi.org/10.1016/j.jpubeco.2007.03.005

Helmy, H. (2011). The Effect of Economic and Non Economic Motives on Tax Compliance. Prosiding Internasional Conference on Political Economy of Trade Liberalization in East Asia: Substainability, Governance, and the Role of Small Business.

Helmy, H., Dwita, S., & Cheisviyanny, C. (2021). The Influence of Gender and Machiavellianism on Tax Evasion (A Study on Accounting Students). Proceedings of the Sixth Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA 2020), 179(Piceeba 2020), 89–93. https://doi.org/10.2991/aebmr.k.210616.013

Hogue, M., Levashina, J., & Hang, H. (2013). Will I Fake It? The Interplay of Gender, Machiavellianism, and Self-monitoring on Strategies for Honesty in Job Interviews. Journal of Business Ethics, 117(2), 399–411. https://doi.org/10.1007/s10551-012-1525-x

Kastlunger, B., Dressler, S. G., Kirchler, E., Mittone, L., & Voracek, M. (2010). Sex differences in tax compliance: Differentiating between demographic sex, gender-role orientation, and prenatal masculinization (2D:4D). Journal of Economic Psychology, 31(4), 542–552. https://doi.org/10.1016/j.joep.2010.03.015

Khalil, S., & Sidani, Y. (2020). The influence of religiosity on tax evasion attitudes in Lebanon. Journal of International Accounting, Auditing and Taxation, 40, 100335. https://doi.org/10.1016/j.intaccaudtax.2020.100335

Kirchler, E., Maciejovsky, B., & Schneider, F. (2003). Everyday representations of tax avoidance, tax evasion, and tax flight: Do legal differences matter? Journal of Economic Psychology, 24(4), 535–553. https://doi.org/10.1016/S0167-4870(02)00164-2

Krauss, S. E., Hamzah, A., Juhari, R., & Abd.Hamid, J. (2011). The Muslim Religiosity-Personality Inventory ( MRPI ): Towards Understanding Differences in the Islamic Religiosity among the Malaysian Youth. Pertanika Journal Social Science & Humanity, 13(2), 173–186.

Kum-Lung, C., & Tek-Chai, L. (2010). Attitude Towards Ethics. Attitude towards Business Ethics: Examining the Influence of Religiosity, Gender and Education Levels, 2(1), 225–232. www.ccsenet.org/ijms

Lewis, A., Carrera, S., Cullis, J., & Jones, P. (2009). Individual, cognitive and cultural differences in tax compliance: UK and Italy compared. Journal of Economic Psychology, 30(3), 431–445. https://doi.org/10.1016/j.joep.2008.11.002

Marriott, L. (2013). Using student subjects in experimental research: A challenge to the practice of using students as a proxy for taxpayers. International Journal of Social Research Methodology, 17(5), 503–525. https://doi.org/10.1080/13645579.2013.786900

McGee, R. W. (2014). Gender and the ethics of tax evasion: An empirical study of 82 countries. The Ethics of Tax Evasion: Perspectives in Theory and Practice, 9781461412, 415–439. https://doi.org/10.1007/978-1-4614-1287-8_26

McKerchar, M., Bloomquist, K., & Pope, J. (2013). Indicators of tax morale: An exploratory study. EJournal of Tax Research, 11(1), 5–22.

Nadal, A. R. C., Hardy, S. A., & Barry, C. M. N. (2018). Understanding the roles of religiosity and spirituality in emerging adults in the United States. Psychology of Religion and Spirituality, 10(1), 30–43. https://doi.org/10.1037/rel0000104

Nasyaduk, I., & McGee, R. W. (2006). The Ethics of Tax Evasion: An Empirical Study of Utah Opinion. In SSRN Electronic Journal (Number January). https://doi.org/10.2139/ssrn.934649

Nickerson, I., Pleshko, L., & McGee, R. W. (2009). Presenting the dimensionality of an ethics scale pertaining to tax evasion. Journal of Legal, Ethical and Regulatory Issues, 12(1), 1–14.

Pasaribu, G. F., & Tjen, C. (2016). Dampak Faktor-Faktor Demografi Terhadap Kepatuhan Perpajakan di Indonesia. Berkala Akuntansi Dan Keuangan Indonesia, 1(2), 145–162. https://doi.org/10.20473/baki.v1i2.2696

Pope, J., & Mohdali. (2010). The Role Of Religiosty in Tax Morale and Tax Compliance. Australian Tax Forum, 25, 369–400.

Satriya, A. (2024). DJP: Pendapatan Pajak Tahun 2023 Tumbuh 4,3 Persen. Radio Republik Indonesia.

Slemrod, J. (2007). Cheating or Selves: The Economics of Tax Evasion. Journal of Economics Prespecties, 21(1), 25–48.

Sommers, C. H. (2003). Men-It’s in Their Nature. American Enterprise, 14(6), 544–2494.

Welch, M. R., Xu, Y., Bjarnason, T., Petee, T., O’Donnell, P., & Magro, P. (2005). “But everybody does it...”: The effects of perceptions, moral pressures, and informal sanctions on tax cheating. Sociological Spectrum, 25(1), 21–52. https://doi.org/10.1080/027321790500103

Worthington, E. L., Wade, N. G., Hight, T. L., Ripley, J. S., McCullough, M. E., Berry, J. W., Schmitt, M. M., Berry, J. T., Bursley, K. H., & O’Connor, L. (2003). The Religious Commitment Inventory-10: Development, refinement, and validation of a brief scale for research and counseling. Journal of Counseling Psychology, 50(1), 84–96. https://doi.org/10.1037/0022-0167.50.1.84

Zakaria. (2019). Pengaruh Keadilan, Gender, Sistem Perpajakan dan Diskriminasi terhadap Etika Penggelapan Pajak (Studi Kasus di KPP Pratama Jakarta Cingkareng). Mercu Buana University Institutional Repository.