Factors Affecting Individual Tax Payers Attitude to Do Tax Evasion (Empirical Study on Apparatus/ Public Official in Purbalingga District)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sikap ketidakpatuhan, keadilan pajak, pelayanan aparat pajak, pemahaman perpajakan, diskriminasi pajak, sistem perpajakan dan sanksi perpajakan terhadap tindakan tax evasion. Populasi penelitian ini adalah wajib pajak orang pribadi yang menjadi pejabat/ aparatur publik di Kabupaten Purbalingga.Teknik pengambilan sampel menggunakan purposive sampling, dan accidental sampling diperoleh sebanyak 44 responden. Pengumpulan data menggunakan metode kuesioner. Metode analisis yang digunakan adalah Structural Equation Modelling (SEM) dengan Partial LeastSquare (PLS) Path Modelling dengan alat analisis SmartPLS3.0 M3.Hasil penelitian ini menunjukkan bahwa sikap ketidakpatuhan dan sanksi perpajakan mempunyai hubungan positif dan signifikan terhadap tindakan tax evasion. Keadilan pajak dan pemahaman perpajakan memiliki hubungan negatif dan signifikan terhadap tindakan tax evasion. Variababel pelayanan aparat pajak, diskriminasi pajak, dan sistem perpajakan tidak memiliki hubungan yang signifikan terhadap tindakan tax evasion. This research aims to find out the influence of disobedient attitude, tax justice, tax apparatus service, comprehensive tax, tax discrimination, tax system and tax sanctions to tax evasion act. The population of the research was individuals who became public official/apparatus in Purbalingga Regency. Sample collecting method used purposive sampling, and accidental sampling obtained for 44 respondents. Data collection used questioner method. Analysis method used in this research was Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling with analysis SmartPLS3.0 device. The result of this research shows that obedient attitude and tax sanctions had positive and significant relation toward tax evasion act. Tax justice and comprehensive tax had negative and significant relation toward tax evasion. Variable of tax apparatus service, tax discrimination, and tax system did not have significant relation toward tax evasion.