Article Sidebar

Download
PDF
Statistic
Read Counter : 157 Download : 47

Downloads

Download data is not yet available.

Main Article Content

Abstract

Abstract: The Reality of MSME Tax Compliance After the Voluntary Disclosure Program
Purpose: This study aims to determine tax compliance after the Voluntary Disclosure Program (VDP) has ended on 30 June 2022.
Method: Data collection through in-depth interviews with taxpayers, academics, and tax practitioners then analyzed using transcendental phenomenology.
Results: The reality of MSME taxpayer compliance that (does not) participate in the VDP is only at the formality level based on Game Theory. Academic and practitioner informants provide views on taxpayers to delay compliance through the Long Run Effect.
Novelty: A transcendental phenomenological interpretive methodology can explore the reality of post-VDP tax compliance.
Contribution: Contributed to policy regarding to tax payer compliance and development of Game Theory and Long Run Effect.


Abstrak: Realitas Kepatuhan Pajak UMKM Pasca Program Pengungkapan Sukarela
Tujuan: Penelitian ini bertujuan untuk memahami realitas kepatuhan pajak setelah Program Pengungkapan Sukarela (PPS) berakhir pada 30 Juni 2022.
Metode: Pengumpulan data melalui wawancara mendalam dengan wajib pajak UMKM, akademisi, dan praktisi yang selanjutnya dianalisis menggunakan transendental fenomenologi.
Hasil: Realitas kepatuhan wajib pajak UMKM yang (tidak) berpartisipasi PPS hanya pada tataran formalitas berdasarkan Game Theory. Informan akademisi dan praktisi memberikan pandangan kepada wajib pajak yang menunda kepatuhan melalui Long Run Effect.
Kebaruan: Memahami realitas model kepatuhan pajak dengan beberapa teori perilaku wajib pajak.
Kontribusi: Berkontribusi untuk memberikan masukan pada kebijakan terkait kepatuhan wajib pajak dan pada pengembangan Game Theory dan Long Run Effect.

Keywords

Game Theory Long Run Effect UMKM Program Pengungkapan Sukarela Kepatuhan Pajak

Article Details

License

Copyright (c) 2024 I Dewa Made Partika, I Nyoman Darmayasa

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

References

  1. Darmayasa IN, Arsana IMM, Putrayasa IMA. Reconstruction of The Slippery Slope Framework Tax Compliance Model. ACRN J Financ Risk Perspect 2022;11:19–32. https://doi.org/https:/doi.org/10.35944/jofrp.2022.11.1.002
  2. Inasius F, Darijanto G, Gani E, Soepriyanto G. Tax Compliance After the Implementation of Tax Amnesty in Indonesia. SAGE Open 2020;10:1–10. https://doi.org/10.1177/2158244020968793.
  3. Siglé M, Goslinga S, Speklé R, van der Hel L, Veldhuizen R. Corporate tax compliance: Is a change towards trust-based tax strategies justified? J Int Accounting, Audit Tax 2018;32:3–16. https://doi.org/10.1016/j.intaccaudtax.2018.06.003.
  4. Sayidah N, Assagaf A. Tax amnesty from the perspective of tax official. Cogent Bus Manag 2019;6:1659909. https://doi.org/10.1080/23311975.2019.1659909.
  5. Sudarma IM, Darmayasa IN. The Philosophy Of Tat Twam Asi: The Foundation Of Consciousness Regarding Post-Tax Amnesty (Cases In Indonesia). J Bus Financ Emerg Mark 2018;2:153–60. https://doi.org/10.32770/jbfem.vol1153-160.
  6. Sudarma IM, Darmayasa IN. Does Voluntary Tax Compliance Increase After Granting Tax Amnesty? Account Financ Rev 2017;2:11–7.
  7. Ardiansyah R, Sudarma M, Djamhuri A, Andayani W. Taxpayer Compliance and Tax Amnesty Does tax Amnesty Work? Int J Account Bus Soc 2021;29:139–54. https://doi.org/10.21776/ub.ijabs.2021.29.3.5
  8. Direktorat Potensi Kepatuhan dan Penerimaan DJP. Sekilas tentang Tax Ratio Indonesia 2019.
  9. Partika IDM, Darmayasa IN. Mampukah Program Pengungkapan Sukarela Meningkatkan Kepatuhan Sukarela. Simp. Nas. Akunt. X, Malang: Jurusan Akuntansi Politeknik Negeri Malang; 2022, p. 49–56.
  10. Vicente JA. Tax us, if you can: a game theoretic approach to profit shifting within the European Union. Portugal: 2021.
  11. Mashiri E, Dzomira S, Canicio D. Transfer pricing auditing and tax forestalling by Multinational Corporations: A game theoretic approach. Cogent Bus Manag 2021;8. https://doi.org/10.1080/23311975.2021.1907012.
  12. Darmayasa IN. Yadnya Sebagai Pemaknaan Lain Atas Nilai Wajar Harta Amnesti Pajak. J Akunt Multiparadigma 2017;8:166–82. http://dx.doi.org/10.18202/jamal.2017.04.7046.
  13. Glaze S. Schools Out: Adam Smith and Pre-disciplinary International Political Economy. New Polit Econ 2015;20:679–701. https://doi.org/10.1080/13563467.2014.999757.
  14. Vigo de Lima I, Guizzo D. An Archaeology of Adam Smith‘s Epistemic Context. Rev Polit Econ 2015;27:585–605. https://doi.org/10.1080/09538259.2015.1082819.
  15. Rahim E. Marx—From Hegel and Feuerbach to Adam Smith: A New Synthesis. Int Crit Thought 2018;8:193–209. https://doi.org/10.1080/21598282.2018.1478235.
  16. Dianto H, Sinaga P. Reorientation of Tax Legal Certainty in Indonesia : An Exploration of Transcendental Law. Adv. Soc. Sci. Educ. Humanit. Res., vol. 192, 2018, p. 282–7. https://doi.org/https://dx.doi.org/10.2991/icils-18.2018.53.
  17. Fleurbaey M, Maniquet F. Optimal Income Taxation Theory and Principles of Fairness. J Econ Lit 2018;56:1029–79. https://doi.org/DOI: 10.1257/jel.20171238.
  18. Kamayanti A. Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. 2016.
  19. Abbas MH. Penghindaran Pajak di Indonesia : Model Teori Permainan. J Ekon Dan Stud Pembang 2017;9:190–9. https://doi.org/http://dx.doi.org/10.17977/um002v9i22017p191.
  20. Enjeli DCP. Analisis Strategi Persaingan Cafe di Tuban Dengan Metode Game Theory (Teori Permainan). J Ilm Mat 2022;10:344–8. https://doi.org/10.26740/mathunesa.v10n2.p344-348.
  21. Ardin AT, Adiningsih CN, Sofyan DR, Irawan F. Tinjauan Hukum Administrasi Negara Terhadap Kepatuhan Wajib Pajak Dalam Program Pengungkapan Sukarela. J Law, Adm Soc Sci 2022;2:33–44. https://doi.org/10.54957/jolas.v2i1.165.
  22. Suhendar E, Setyorini C. Program Pengungkapan Sukarela (PPS) Perpajakan Tahun 2022. J Ilm Mhs Ekon Akunt 2023;8:1–8. https://doi.org/https://doi.org/10.24815/jimeka.v8i1.22718.
  23. Dyreng S, Hanlon M, Maydew E. Long-Run Corporate Tax Avoidance. Account Rev 2008;83. https://doi.org/10.2308/accr.2008.83.1.61.
  24. Dyreng S, Hanlon M. Tax Avoidance and Multinational Firm Behavior. Int Tax Policy Forum 2021. https://dx.doi.org/10.2139/ssrn.4359219.
  25. Chasbiandani T, Herlan H. Tax Avoidance Jangka Panjang di Indonesia. AFRE (Accounting Financ Rev 2019;2:73–80. https://doi.org/10.26905/afr.v2i1.3171.
  26. Alm J. What Motivates Tax Compliance? J Econ Surv 2019;33:353–88. https://doi.org/10.1111/joes.12272.
  27. Gangl K, Torgler B. How to Achieve Tax Compliance by the Wealthy: A Review of the Literature and Agenda for Policy. Soc Issues Policy Rev 2020;14:108–51. https://doi.org/10.1111/sipr.12065.
  28. Prinz A, Muehlbacher S, Kirchler E. The Slippery Slope Framework on Tax Compliance: An Attempt to Formalization. J Econ Psychol 2014;40:20–34. http://dx.doi.org/10.1016/j.joep.2013.04.004.
  29. Ritsatos T. Tax evasion and compliance; from the neo classical paradigm to behavioural economics, a review. J Account Organ Chang 2014;10:244–62. https://doi.org/10.1108/JAOC-07-2012-0059.
  30. Slemrod J. Tax compliance and enforcement. J Econ Lit 2019;57:904–54. https://doi.org/10.1257/jel.20181437.
  31. Kirchler E, Hoelzl E, Wahl I. Enforced Versus Voluntary Tax Compliance: The “Slippery Slope” Framework. J Econ Psychol 2008;29:226–52. https://doi.org/10.1016/j.joep.2007.07.001.
  32. Darmayasa IN, Arsana IMM, Putrayasa IMA, Larasati PI. Reconstruction of Compliance Risk Management Towards a Humanist Approach. Int. Conf. Appl. Sci. Technol. Soc. Sci. 2021 (iCAST-SS 2021), vol. 647, 2022, p. 492–8. https://doi.org/10.2991/assehr.k.220301.081.
  33. Djajanti A, Sutrisno, Subekti I, Nurkholis. The Role of the Power of Tax Authority in Voluntary Tax Compliance. The Case Study of Jakarta, Indonesia. J Appl Econ Sci 2019;XIV:73–83. https://doi.org/10.14505/jaes.v14.1(63).07.
  34. Mas’ud A, Manaf NAA, Saad N. Do Trust and Power Moderate Each Other in Relation to Tax Compliance? Procedia - Soc Behav Sci 2014;164:49–54. https://doi.org/10.1016/j.sbspro.2014.11.049.
  35. Kaplanoglou G, Rapanos VT. Why Do People Evade Taxes? New Experimental Evidence from Greece. J Behav Exp Econ 2015;56:21–32. https://doi.org/10.1016/j.socec.2015.02.005.