Perception of Compliance and Awareness of Paying Taxes After the Tax Fraud Phenomenon
Keywords:
Awareness, Compliance, Misappropriation, Phenomenon, Tax.
Abstract
The phenomenon of misappropriation of funds by tax officials is considered to have an influence on public compliance and awareness in paying taxes. This encourages researchers to conduct research on perceptions of compliance and awareness of paying taxes after the tax fraud phenomenon. The aim of this research is to describe in detail the views of the general public regarding the influence of the issue of tax fraud on tax compliance by taxpayers. The research method used is qualitative using a phenomenological approach with data collection techniques through interviews and observations of research instruments composed of ASN, MSMEs and students. This research was conducted from April to June 2023. The data collected was then analyzed in depth to determine the research results. The research results show that the abuse of authority of tax officers in utilizing tax funds can influence the public's perception of being obedient and aware in paying taxes, because one of the factors that plays a role in increasing taxpayer compliance and awareness is tax officers. For this reason, the government needs to disseminate information about taxes to the public and take firm action against tax officials who commit irregularities so that public trust improves again.
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33. Sukiyaningsih, T. W. (2020). Study Of E-System Implementation And Self Assesment System Implementation Of Taxpayer Compliance (Empirical Study on Individual Taxpayers at University of Serang Raya). Kewirausahaan Dan Bisnis, 134(2), 134–144. Retrieved from http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/index
34. Susanto, Y. K., & Fiorita, I. (2023). Taxpayer Compliance : Taxpayer Behavior Analysis And Tax Awareness As A Mediating In Indonesia, 25(1), 197–206.
35. Sutrisno, & Konde, Y. T. (2022). Pengaruh tax amnesty, self assessment system dan keadilan pajak. Jebm, 3(3), 701–713.
36. Titik Ulfatun, U. (2016). Analisis Tingkat Literasi Keuangan Mahasiswa Fakultas Ekonomi Universitas Negeri Yogyakarta Tahun Angkatan 2012-2014. Pelita, XI(2), 1–13.
37. Wahyudi, H. (2022). Gerakan Sadar Pajak Bagi Badan Usaha dan Orang Pribadi di Nagari Simpang Kecamatan Pariaman Selatan Kota Pariaman., 1(2), 2–5.
38. Wanti Widodo, U. P., Yuliastina, M., & Hudaya, M. (2022). Memotret Kepatuhan Pajak di Masa Sulit: Lessons Learned and A Way Forward. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(02), 250–266.
39. Widyasari, P. A., & Satria, A. (2022). Studi Kualitatif Mengenai Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak Pengusaha Jastip Online. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(1), 136–145.
40. Yuda Gao, Bins Shi, Bo Dong, Yiyang Wang, L. M. (2023). Tax Evasion Detection With FBNE-PU Algorithm Based on PnCGCN and PU Learning. IEEE Transactions on Knowledge and Data Engineering, 35(1), 931–944.
2. Arfiah, S., & Sumardjoko, B. (2017). Penguatan karakter tanggung jawab dan kemandirian pada mahasiswa ppkn perkuliahan kepramukaan dalam upaya mempersiapkan mutu lulusan sebagai pembina ekstrakulikuler di sekolah. Jurnal Pendidikan Ilmu Sosial, 27(2), 76–92.
3. Bayu Sata, M., Samrotun, Y. C., & Siddi, P. (2022). Kepatuhan Wajib Pajak UMKM di Surakarta Selama Masa Pandemi Covid-19. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(01), 28–40.
4. Carolina, V., Oktavianti, & Hidayat, V. S. (2021). Tax Avoidance, Tax Reporting Aggressiveness, Tax Risk & Corporate Risk. Riset Akuntansi Dan Keuangan Indonesia, 6(1), 1–8.
5. Damis, S., Su, M., Urip Sumoharjo, J. K., Panakkukang, K., Makassar, K., & Selatan, S. (2021). The Effect Of Taxpayer Perception On Tax-Paying Compliance On Young Entrepreneurs In The City Of Parepare Is Moderated By Bugis Cultural, 4(1), 2615–7039.
6. Fera Tri Hartanti, Jemal H Abawajy, M. C. (2021). Citizens’ Trust Measurement in Smart Government Services. IEEE Access, 9(1), 150663–150676.
7. Ginting, I. F., & Tambunan, M. R. U. D. (2022). Peluang dan Tantangan Peningkatan Kapasitas Administrasi Perpajakan atas Pemungutan Pajak Restoran di Kota Tangerang Selatan. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(1), 72–87.
8. Grigorios Karageorgos, I. A. (2018). The Promise of Mobile Technologies for the Health Care System in the Developing World: A Systematic Review. IEEE Access in Biomedical Engineering, 12(1), 100–122.
9. Guangwei Hu, Jiaqi Yan, Wenwen Pan, S. R. C. (2019). The Influence of Public Engaging Intention on Value Co-Creation of E-Government Services. IEEE Access, 7(1), 111145–111159.
10. Hertati, L. (2021). Pengaruh Tingkat Pengetahuan Perpajakan Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pr. Jurnal Riset Akuntansi dan Bisnis, 8(September), 22–47.
11. Jaya, I. M. L. M. (2019). Realita Kesadaran Pajak Di Kalangan Generasi Muda (Mahasiswa) Yogyakarta Dan Surabaya. JIA (Jurnal Ilmiah Akuntansi), 4(2), 166–183.
12. Khaled Saleh Al-Omoush, D. P.-M. (2021). The Innovative Impact of Trust in Social Government: An Analysis During COVID-19 Crisis. IEEE Access, 71(1), 549–559.
13. Lisa Geierhaas, Fabian Otto, Maximilian Haring, M. S. (2023). Attitudes towards Client-Side Scanning for CSAM, Terrorism, Drug Trafficking, Drug Use and Tax Evasion in Germany. 2023 IEEE Symposium on Security and Privacy (pp. 21–25).
14. Liu, H., & Lee, H.-A. (2019). The effect of corporate social responsibility on earnings management and tax avoidance in Chinese listed companies. International Journal of Accounting & Information Management, 27(4), 632–652.
15. Mohammad Zoynul Abedin, G. C. (2020). Tax Default Prediction Using Feature Transformation-Based Machine Learning. IEEE Access, 9(1), 19864–19881.
16. Mujiyati, M., Rohmawati, F. R., & Ririn, W. H. (2018). Determinan Persepsi Mengenai Etika Atas Penggelapan Pajak (Tax Evasion). Riset Akuntansi Dan Keuangan Indonesia, 3(1), 1–12.
17. Mujiyati, M., Sekarwangi, G. S., & Palupi, I. D. (2020). Taxpayer Compliance on Micro, Small and Medium Enterprises Individual Taxpayer in Surakarta. Riset Akuntansi Dan Keuangan Indonesia, 5(2), 184–192.
18. Narimo, S., & Novitasari, M. (2017). Pembentukan Karakter Peserta Didik Dalam Pembelajaran Pendidikan Pancasila Dan Kewarganegaraan Berbasis Budaya Lokal. Jurnal Varidika Kajian Penelitian Pendidikan, 39–44.
19. Niara, J., & Manik, S. (2019). Pengaruh Budaya Organisasi Terhadap Semangat, 11(2), 118–124.
20. Onsardi, Marini, & Selvia, E. (2020). Accountability In The Management Of Village Fund From The Islam Perspective (A Case Study Of Taba Padang Rejang Village Huku Palik District North Bengkulu Regency). Jurnal Ilmiah Akuntansi, 4(3), 248–261. Retrieved from http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/
21. Palalangan, C. A., Pakendek, R., & Tangdialla, L. P. (2019). Pengaruh Persepsi Wajib Pajak Tentang Penerapan Pp No 23 Tahun 2018, Pemahaman Perpajakan Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Umkm Di Makassar. Paulus Journal of Accounting, 1(1).
22. Petrus T Lateba, M. W. P. (2022). Toward Sociotechnical Transition Technology Roadmaps: A Proposed Framework for Large-Scale Projects in Developing Countries. IEEE Access, 69(1), 195–208.
23. Prasetyawati, D., Pratiwi, D. N., & Samanto, H. (2022). The Effect Of Taxpayer Attitude, Taxpayer Awareness, And Education Level On Taxpayer Compliance In Paying Rural And Urban Land And Building Taxes (Un-P2) (Case Research in Teras District, Boyolali Regency). International Journal of Economics, Business and Accounting Research (IJEBAR), 6(3), 1250–1259.
24. Purnayasa, I. K. W. (2022). Pengaruh Sanksi Pajak Dan Keadilan Pajak Terhadap Persepsi Mahasiswa Akuntansi Mengenai Penggelapan Pajak. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 14(1), 484.
25. Ramadhanti, I., Suharno, S., & Widarno, B. (2020). Pengaruh Pengetahuan Perpajakan, Pelayanan Fiskus, Sanksi Pajak, Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kota Surakarta. Jurnal Akuntansi Dan Sistem Teknologi Informasi, 16(1), 9–21.
26. Riyadi, S. P., Setiawan, B., & Alfarago, D. (2020). Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, dan Pemungutan Pajak terhadap Penerimaan Pajak Penghasilan Badan. Jurnal Riset Akuntansi & Perpajakan (JRAP), 30(2), 57–67.
27. Ruli, E. (2020). Tugas Dan Peran Orang Tua Dalam Mendidk Anak. Jurnal Edukasi Nonformal, vol.1(No.1), hlm.145.
28. Sari, D. E. (2019). Sosialisasi dan Edukasi Literasi Keuangan Untuk Warga ‘Aisyiyah Kabupaten Sukoharjo Guna Mengurangi Perilaku Konsumtif Pada Remaja dan Anak-Anak. JIPEMAS: Jurnal Inovasi Hasil Pengabdian Masyarakat, 2(2), 88.
29. Sari, P. I. P., Putri, E. A., Petra, B. A., & Dewi, R. C. (2023). Kepatuhan Wajib Pajak Melalui Kesadaran Wajib Pajak, Motivasi Wajib Pajak, dan Persepsi Korupsi. Jurnal Informatika Ekonomi Bisnis, 5, 594–605.
30. Sohail Raza Chohan, G. H. (2020). Success Factors Influencing Citizens’ Adoption of IoT Service Orchestration for Public Value Creation in Smart Government. IEEE Access, 8(1), 208427–208448.
31. Stefanie, & Sandra, A. (2020). Pengaruh Motivasi Wajib Pajak Dan Persepsi Korupsi Terhadap Kepatuhan Wajib Pajak Dengan Kesadaran Wajib Pajak Sebagai Variabel Intervening. Jurnal Akuntansi, 9(2), 112–132.
32. Suardana, P. A. K. P., & Maradona, A. F. (2021). Menakar Skeptisisme Dalam Membayar Pajak Ditinjau Dari Perspektif Wajib Pajak. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 6(1), 34–51.
33. Sukiyaningsih, T. W. (2020). Study Of E-System Implementation And Self Assesment System Implementation Of Taxpayer Compliance (Empirical Study on Individual Taxpayers at University of Serang Raya). Kewirausahaan Dan Bisnis, 134(2), 134–144. Retrieved from http://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/KURS/index
34. Susanto, Y. K., & Fiorita, I. (2023). Taxpayer Compliance : Taxpayer Behavior Analysis And Tax Awareness As A Mediating In Indonesia, 25(1), 197–206.
35. Sutrisno, & Konde, Y. T. (2022). Pengaruh tax amnesty, self assessment system dan keadilan pajak. Jebm, 3(3), 701–713.
36. Titik Ulfatun, U. (2016). Analisis Tingkat Literasi Keuangan Mahasiswa Fakultas Ekonomi Universitas Negeri Yogyakarta Tahun Angkatan 2012-2014. Pelita, XI(2), 1–13.
37. Wahyudi, H. (2022). Gerakan Sadar Pajak Bagi Badan Usaha dan Orang Pribadi di Nagari Simpang Kecamatan Pariaman Selatan Kota Pariaman., 1(2), 2–5.
38. Wanti Widodo, U. P., Yuliastina, M., & Hudaya, M. (2022). Memotret Kepatuhan Pajak di Masa Sulit: Lessons Learned and A Way Forward. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(02), 250–266.
39. Widyasari, P. A., & Satria, A. (2022). Studi Kualitatif Mengenai Pengetahuan Perpajakan dan Kepatuhan Wajib Pajak Pengusaha Jastip Online. Jurnal Riset Akuntansi & Perpajakan (JRAP), 9(1), 136–145.
40. Yuda Gao, Bins Shi, Bo Dong, Yiyang Wang, L. M. (2023). Tax Evasion Detection With FBNE-PU Algorithm Based on PnCGCN and PU Learning. IEEE Transactions on Knowledge and Data Engineering, 35(1), 931–944.
Published
2024-01-09
How to Cite
Cahyani, A. R., & Mustofa, R. H. (2024). Perception of Compliance and Awareness of Paying Taxes After the Tax Fraud Phenomenon. International Journal of Science and Society, 6(1), 378-388. https://doi.org/10.54783/ijsoc.v6i1.1020
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