PENGARUH MORAL PAJAK, NORMA SOSIAL, DAN PENGAWASAN OLEH OTORITAS PAJAK TERHADAP KECENDERUNGAN PERILAKU TAX EVASION DALAM MASA PANDEMI DI KOTA PALEMBANG

RAMZUNI, GENTA and Azwardi, Azwardi and Fuadah, Luk Luk (2021) PENGARUH MORAL PAJAK, NORMA SOSIAL, DAN PENGAWASAN OLEH OTORITAS PAJAK TERHADAP KECENDERUNGAN PERILAKU TAX EVASION DALAM MASA PANDEMI DI KOTA PALEMBANG. Master thesis, Sriwijaya University.

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Abstract

This study examines the effect of tax morals, social norms, and supervision by tax authorities on the tendency of taxpayers' tax evasion behavior during a pandemic using the Theory of Planned Behavior framework. It also determines what policies the Directorate General of Taxes can take to prevent and reduce tax evasion tendencies during the pandemic. This study uses a questionnaire to collect research data and Partial Least Square to analyze it. The research sample consisted of 223 taxpayers residing in the city of Palembang. The results showed that tax morale, social norms, and supervision by the tax authorities negatively influenced tax evasion behavior during the pandemic. However, only the negative effects of tax morale and supervision by the tax authorities were significant. It is suggested that The Directorate General of Taxes issues policies that can improve tax morale through tax inclusion in the education curriculum, implement a Whistleblowing System with appropriate rewards and punishments, and improve coordination with third parties in the context of supervision. This study has weaknesses in the form of a small sample size and the possibility of high subjectivity in respondents' answers. Future research is suggested to expand the scope of research respondents at the provincial or inter-country level, use qualitative methods in examining the relationship between research variables, use qualitative measures on tax morale variables to examine intervening factors in the relationship between social norms and tax evasion, and use other behavioral variables outside the three independent variables in this study to predict the tendency of tax evasion during the pandemic. Keywords: Theory of Planned Behavior, tax evasion, pandemic situation, tax morale, social norms, tax authorities’ supervision.

Item Type:	Thesis (Master)
Uncontrolled Keywords:	Theory of Planned Behavior, tax evasion, pandemi, moral pajak, norma sosial, pengawasan oleh otoritas pajak.
Subjects:	H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	01-Faculty of Economics > 60101-Economics (S2)
Depositing User:	Mrs. Genta Ramzuni
Date Deposited:	13 Sep 2021 02:10
Last Modified:	13 Sep 2021 02:10
URI:	http://repository.unsri.ac.id/id/eprint/53278

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