Analisis Pengaruh Religiusitas terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi
Abstract
Abstract
Tax is Indonesia’s biggest source of income. But, each year tax revenue target is often not achieved. This shows that tax compliance in Indonesia tends to be low. There are several factors that may influence tax compliance, one of them is religiosity. Indonesia as a country based on Pancasila holds tightly to the value of Godhead. In the teachings of Christianity, it is taught to followers to pay taxes to the government. This study aims to examine the effect of religiosity on tax compliance of Christian individual tax payer in Bekasi city. The research method used is quantitative, data collection techniques by using questionnaires. The results show that religiosity has a positive impacts on tax compliance of Christian individual tax payer in Bekasi city.
Keywords. religiosity, tax compliance, individual taxpayer, christianity, Bekasi
Abstrak
Pajak merupakan sumber penerimaan terbesar Indonesia, namun setiap tahun target penerimaan pajak sering kali tidak tercapai. Hal ini menunjukkan bahwa kepatuhan pajak di Indonesia cenderung rendah. Terdapat beberapa faktor yang mempengaruhi kepatuhan pajak, salah satunya adalah religiusitas. Indonesia sebagai negara yang berlandaskan Pancasila memegang erat nilai Ketuhanan. Di dalam ajaran agama Kristen diajarkan kepada pengikutnya untuk membayar pajak kepada pemerintah. Penelitian ini bertujuan untuk meneliti pengaruh religiusitas terhadap kepatuhan pajak wajib pajak orang pribadi yang beragama Kristen Protestan di Kota Bekasi. Metode penelitian yang digunakan adalah kuantitatif, teknik pengumpulan data dengan kuesioner. Hasil penelitian menunjukkan bahwa religiusitas memiliki pengaruh positif terhadap kepatuhan pajak wajib pajak orang pribadi beragama Kristen Protestan di Kota Bekasi.
Kata kunci. religiusitas, kepatuhan pajak, Wajib Pajak Orang Pribadi, Kristen Protestan, Bekasi
Keywords
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DOI: https://doi.org/10.17509/jpak.v8i1.16810
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