Eksplorasi Faktor-Faktor Pendorong Kepatuhan Pajak Sukarela Wajib Pajak Orang Pribadi di Indonesia
DOI:
https://doi.org/10.30640/inisiatif.v5i3.7050Abstract
Kepatuhan pajak masih menjadi perhatian penting di Indonesia karena penerimaan pajak menopang pembiayaan pelayanan publik dan pembangunan nasional. Penelitian ini mengkaji hubungan antara kesadaran pajak, pengetahuan pajak, dan kepatuhan pajak sukarela, sekaligus menelaah alasan yang membuat wajib pajak orang pribadi bersedia atau enggan memenuhi kewajiban pajaknya atas inisiatif sendiri. Penelitian menerapkan rancangan metode campuran sederhana dengan melibatkan 16 wajib pajak orang pribadi di Indonesia melalui kuesioner daring. Data kuantitatif diolah dengan statistik deskriptif, pengujian validitas dan reliabilitas, serta regresi linear berganda secara eksploratif. Sementara itu, jawaban pertanyaan terbuka ditafsirkan melalui analisis tematik. Hasil penelitian memperlihatkan bahwa kesadaran pajak dan pengetahuan pajak secara bersama-sama memiliki keterkaitan kuat dengan kepatuhan pajak sukarela, sebagaimana ditunjukkan oleh nilai R Square sebesar 0,818 dan hasil uji F yang signifikan. Namun, pada pengujian parsial, kedua variabel belum menunjukkan signifikansi statistik pada taraf 5%. Temuan tematik mengindikasikan bahwa kepatuhan juga dibentuk oleh tanggung jawab kewarganegaraan, persepsi manfaat pembangunan, sanksi, kepercayaan publik, transparansi, kesulitan administratif, dan kondisi ekonomi wajib pajak.
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