Determinasi Kepatuhan Pajak UKM: Peran Tax Morale, Trust in Government, dan Transparency
DOI:
https://doi.org/10.21067/jrma.v14i1.14085Keywords:
Tax Morale, Trust in Government, Transparency, Tax Compliance, SMEsAbstract
Literatur mengenai kepatuhan pajak UKM selama ini lebih banyak menitikberatkan pada faktor ekonomi dan aspek penegakan hukum, sementara dimensi perilaku dan kelembagaan seperti moral pajak, kepercayaan terhadap pemerintah, dan transparansi masih relatif kurang mendapat perhatian. Penelitian ini bertujuan untuk menganalisis pengaruh moral pajak, kepercayaan pada pemerintah, dan transparansi terhadap kepatuhan pajak UKM. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui kuesioner terstruktur dari wajib pajak UKM, kemudian dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa moral pajak dan kepercayaan terhadap pemerintah berpengaruh positif dan signifikan terhadap kepatuhan pajak UKM, di mana moral pajak menjadi faktor yang paling dominan. Sebaliknya, transparansi ditemukan berpengaruh negatif dan signifikan terhadap kepatuhan pajak. Temuan ini mengindikasikan bahwa peningkatan transparansi tidak selalu diikuti oleh peningkatan kepatuhan, bahkan dalam kondisi tertentu dapat menurunkan tingkat kepatuhan wajib pajak. Hal tersebut menunjukkan bahwa efektivitas transparansi sangat bergantung pada persepsi wajib pajak terhadap kinerja dan integritas pemerintah.
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