TINGKAT KEPATUHAN WAJIB PAJAK DAN TARIF PAJAK: UJI PENGARUH KARAKTERISTIK PENDAPATAN
ABSTRACT: The research was
intended to investigate the relationship between tax tariff and the compliance
of tax payer; and how this relationship was affected by type of income (endowed
income vs earned income). The degree of the tax payer compliance was measured based
on reported income. The treatment of the experiment was conducted in accordance
with variables of reported income (endowed v.s. earned income) and variables of
tax tariff (15% vs 30%). The testing results on the impact of endowed income
towards the degree of tax payer compliance indicated that there was no distinct
difference on the degree of tax payer compliance towards the application of
lower tax tariff of 15% as well as higher tax tariff of 30%. This premise
possibly resulted from the nature of the participants as a risk averse
receiving endowed income, providing that how hard they worked, they received
constant amount of incomes. The testing toward participants receiving earned
income revealed that they responded positively toward the increase of tax
tariff by encouraging the degree of compliance to report their tax. This issue
is in line with economics theory stating that tax-evasion-gamble brings higher
risks whenever the tax tariff rises. Thus, the risk faced by the tax payer will
increase in the line with the incline of audit and penalty probability.
Keywords: tax payer
compliance, tax tariff, earned income, endowed income
Penulis: Puput Tri Komalasari,
Moh. Nasih
Kode Jurnal: jpmanajemendd100292
