Tax Compliance Option during the Pandemic: Moral, Sanction, and Tax Relaxation (Case Study of Indonesian MSMEs Taxpayers)
Keywords:
Tax Moral, Sanction, Tax Relaxation, Tax Compliance, MSMEs
Abstract
This study aims at analyzing empirically the effect of tax moral, sanction and tax relaxation on taxpayer compliance. This study result is expected to provide an option to increase tax compliance during the Covid-19 pandemic. The type of this study is quantitative study. It collects the data using questionnaire in the form of Google form. The sampling technique of this study uses purposive sampling. The number of samples is 95 MSMEs members registered at the Department of Cooperative and Micro Enterprise, Magetan Regency, Indonesia. The data analyzed by multiple linear regression analysis technique. The analysis result shows that during the Covid-19 pandemic, tax moral function is neglected in increasing tax compliance. The focus of MSMEs owners is trying to maintain their business to survive while their tax obligations are the next priority. The considerations as their basis to carry out their tax obligation are sanction and tax relaxation. The sanction plays a strong role in increasing tax compliance which means the tax compliance of MSMEs owners is compliance due to coercion. Tax relaxation is another option as solution to increase the taxpayer’s compliance of MSMEs owners during the pandemic. It gives the ease and relief for MSMEs owners to fulfill their tax obligations.
References
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[25] Pertiwi, I.F.P. (2017). Moral Pajak: sebuah opsi peningkatan kepatuhan pajak masyarakat muslim. Jural Ekonomi Dan Bisnis Indonesia, 1(1), 125–135.
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[31] Setiyoningrum. (2015). Analisis pengaruh sosialisasi perpajakan, kualitas pelayanan fiskus dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Manado. Jurnal Perpajakan.
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[35] Sriniyati. (2020). Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, Ekonomi dan Bisnis, Vol 8., No 1. DOI: https://doi.org/10.30871/jaemb.v8i1.1913
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[38] Torgler, B, dan F. Schneider. (2007). The Impact of Tax Morale and Institutional Quality on the Shadow Economy. Germany: The Institute for the Study of Labor (IZA). Discussion Paper (DP). No. 2541.
[39] Tung, S., and Cho, S. (2001). Determinants of regional investment decisions in China: An econometric model of tax incentive policy. Review of Quantitative Finance and Accounting, 17 (2), 167-185. doi:10.1023/A:101795721627
[40] Ubaidillah, Moh. dan N. Amah. (2020). The Role of Administrative Modernization in Shaping Tax Moral to Increase Taxpayer Compliance: Case Study in Madiun, Indonesia. Semestre Economico, 23 (55), pp 221-238.
[41] Ullah, N. (2016). The relationship of government revenue and government expenditure: A case study of Malaysia. MPRA paper no. 69123, 1-20.
[42] The Minister of Finance, the Republic of Indonesia. (2021). APBN Kita Kinerja dan Fakta. Edition January 2021
[43] The Minister of Finance, the Republic of Indonesia. (2021). Regulation of the Minister of Finance Number 82/PMK.03/2021 concerning Amendments to Regulation of the Minister of Finance Number 9/PMK.03/2021 concerning Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic.
[44] Z. Leong, TH. Lee, M. T. Teoh. (2020). Tax Compliance and Tax Incentive: an Investigation of SMEs during the Covid-19 Period. International Journal of Academic Research in Accounting and Management Sciences, Vol. 10, No. 3, P. 451-474.
[45] Central Bureau of Statistics. https://www.bps.go.id
[46] Directorate General of Taxation. https://www.pajak.go.id
[47] The Ministry of Cooperative and Small and Medium Enterprises, the Republic of Indonesia. https://kemenkopukm.go.id
[2] Alfasadun. (2016). Coaching taxpayers policy and tax penalties against tax compliance. Jurnal Akuntansi.
[3] Alm, J. and C. McClellan. (2012). Tax Morale and Tax Compliance from the Firm's Perspektif. Kyklos, Vol. 65 No. 1, 1-17.
[4] Alm, J., K. Blaufus, M. Fochmann, E. Kirchler, P.N.C. Mohr, N.E. Olson, B. Torgler (2021). Tax Policy Measures to Combat the SARS-CoV-2 Pandemic and Considerations to Improve Tax Compliance: A Behavioral Perspective. Tulane Economics Working Paper Series, 2102.
[5] Amah, N. (2019). Modernisasi Sistem Adminisrasi & Tax Amnesty: Faktor Pendukung Kepatuhan Pajak. Madiun: UNIPMA Press.
[6] Andrew, R. dan D.P. Sari (2021). Insentif PMK 86/2020 Di Tengah Pandemi Covid 19: Apakah Mempengaruhi Kepatuhan Wajib Pajak UMKM Di Surabaya? Jurnal Akuntansi dan Pajak, Vol. 21, No. 2, 349-366.
[7] Arisandy, N. (2017). Pengaruh Pemahaman Wajib Pajak, Kesadaran Perpajakan, dan Kepatuhan Wajib. Jurnal Ilmiah Ekonomi Dan Bisnis, 14(1), 62–71.
[8] Ayuba, A., N. Saad, Z.Z. Arifin. (2016). Perceived Service Orientation, Economic Factors, Psychological Factors and Tax Compliance: Evidence From Nigerian SMEs. Malaysian Management Journal, Vol.20, 41-57.
[9] Brockmann H., P. Genschel and L. Seelkopf. (2016). Happy Taxation: increasing Tax Compliance Through Positive Rewards? Journal of Public Policy, Vol. 36 Issue 3.
[10] Cahyonowati, N. (2011). Model moral dan kepatuhan perpajakan: wajib pajak orang pribadi. Jurnal Perpajakan, 15(2), 161–177.
[11] Castro, L., & Scartascini, C. (2014). The devil is in the details: Policy design lessons from field experiments in the pampas. (IDB Policy Brief No. 232. InterAmerican Development Bank, Washington, DC.)
[12] Cummings, R.G., J.M. Vazquez, M. McKee, B. Torgler. (2004). Effects of Tax Morale in Tax Compliance: Experimental and Survey Evidence. RePEc.
[13] Dewi, S., Widyasari, dan Nataherwin. (2020). Pengaruh Insentif Pajak, Tarif Pajak, Sanksi Pajak dan Pelayan Pajak Terhadap Kepatuhan Wajib Pajak Selama Masa Pandemi Covid-19. Jurnal Ekonomi dan Manajemen, Vol. 9, No. 2.
[14] Ermawati, N. dan Z. Afifi. (2018). Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak dengan Religiusitas sebagai variabel Pemderasi. Seminar Nasional Multi Disiplin Ilmu dan Call For Papers.
[15] Indaryani, M., N. Andriyani, S. Mulyani: Dampak Covid-19 dan Pemanfaatan Insentif Pajak terhadap Keberlangsungan Usaha pada UMKM Tenun Troso Jepara. Jurnal Manajemen dan Keuangan, Vol. 9, No. 3.
[16] K.W. Smith and L. J. Stalans. (1991). Encouraging Tax Compliance with Positive Incentives: A Conceptul Framework and Research Directions. Law and Policy, Vol. 13, issue 1, p.35-53.
[17] LopezLuzuriaga, A., & Scartascini, C. (2019). Compliance spillovers across taxes: The role of penalties and detection. Journal of Economic Behavior Organization , 164 , 518–534.
[18] Mardiasmo. (2011). Perpajakan, Edisi Revisi. Jogjakarta: Penerbit Andi.
[19] Mardiasmo. (2019). Perpajakan, Edisi 2019. Jogjakarta: Penerbit Andi.
[20] Muliari & Setiawan (2011). Pengaruh persepsi tentang sanksi perpajakan dan kesadaran wajib pajak pada kepatuhan pelaporan wajib pajak orang pribadi di kantor pelayanan pajak pratama denpasar timur. Jurnal Akuntansi, 1–23.
[21] Munandar & M. Hamdalah. (2020). (Analysis The Effectiveness Of Tax Relaxation Due To Covid-19 Pandemy On Indonesian Economic Defense). Lex Scientia Law Review 4(1), 133- 142. DOI : https://doi.org/10.15294/lesrev.v4i1.38631
[22] Noviyanti dan S. M. F. Azzam. (2021). The Impact of Covid-19 Pandemic on Taxpayer's Compliance of MSMEs in Palembang. Widyakala Journal, Vol. 8, No. 1.
[23] Nugraheni, A. D. dan Purwanto. (2015). Faktor-faktor yang mempengaruhi kepatuhan ( Studi Empiris Pada Wajib Pajak di Kota Magelang ). 4, 1–14.
[24] Pandiangan, L. (2014). Administrasi Perpajakan. Jakarta: Penerbit Erlangga.
[25] Pertiwi, I.F.P. (2017). Moral Pajak: sebuah opsi peningkatan kepatuhan pajak masyarakat muslim. Jural Ekonomi Dan Bisnis Indonesia, 1(1), 125–135.
[26] Priyatno, D. (2011). SPSS Analisis Statistik Data, Lebih Cepat, Efisien, dan Akurat. Yogyakarta: Mediakom.Rahayu, S.K. (2013). Perpajakan Indonesia: Teori dan Teknis Perhitungan. Jakarta:Graha Ilmu.
[27] Rapoport, N., Méndez, A., & Scartascini, C. (2020). Behavioral insights for foresighted public finance. (IDB Policy Brief No. 324. InterAmerican Development Bank, Washington, DC.)
[28] Riyanto dan N. A. H. P. Mudara. (2021). Kebijakan Fiskal dalam Pandemi Covid-19: Dampak dan Tantangan Penerimaan Pajak Di KPP Wajib Pajak Besar Dua. Scientax Jurnal kajian Ilmiah Perpajakan Indonesia, Vol. 2, No. 2.
[29] Salman, K.R and Farid, M. (2008). Pengaruh sikap dan moral pajak pada industri perbankan di Surabaya. Journal of Economic, Business & Accountancy.
[30] Sani, A. dan A. Habibie. (2017). Pengaruh Moral Wajib Pajak, Sikap Wajib Pajak dan Norma Subjektif terhadap Kepatuhan Pajak melalui Pemahaman Akuntansi. Jurnal Ilman, Vol. 5, No. 2, 80–96. https://doi.org/10.31227/osf.io/3h48eHerryanto. (2013). Pengaruh kesadaran wajib pajak, kegiatan sosialisasi perpajakan dan pemeriksaan pajak terhadap penerimaan pajak. Jurnal Perpajakan, 1(1), 125–135.
[31] Setiyoningrum. (2015). Analisis pengaruh sosialisasi perpajakan, kualitas pelayanan fiskus dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi di KPP Manado. Jurnal Perpajakan.
[32] Sjoberg, F.M., J. Mellon, T. Peixoto, J. Hemker, L.L. Tsai. (2019). Voice and Punishment A Global Survey Experiment on Tax Morale. World Bank Governance Global Practice.
[33] Slemrod. (1992). Do Taxes Matter? Lessons from the 1980's. American Economic Review. American Economic Association, Vol. 82, No. 2, 250-256.
[34] Smith, S. (1992). Taxation and Environment: A Survey. Fiscal Studies, Vol. 13, No. 4, 21-57.
[35] Sriniyati. (2020). Pengaruh Moral Pajak, Sanksi Pajak, dan Kebijakan Pengampunan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi, Ekonomi dan Bisnis, Vol 8., No 1. DOI: https://doi.org/10.30871/jaemb.v8i1.1913
[36] Tahar A. (2014). Pengaruh faktor internal dan faktor eksternal terhadap kepatuhan wajib pajak. Jurnal Akuntansi, 15(1), 56–67.
[37] Torgler, B., M. Schaffner, and A. Macintyre. (2017). Tax Compliance, Tax Morale and Governance Quality. downloaded on https://ideas.repec.org/cgi-bin/htsearch?q=Tax+Compliance%2C+Tax+Morale%2C+and+Governance+Quality August 12, 2021.
[38] Torgler, B, dan F. Schneider. (2007). The Impact of Tax Morale and Institutional Quality on the Shadow Economy. Germany: The Institute for the Study of Labor (IZA). Discussion Paper (DP). No. 2541.
[39] Tung, S., and Cho, S. (2001). Determinants of regional investment decisions in China: An econometric model of tax incentive policy. Review of Quantitative Finance and Accounting, 17 (2), 167-185. doi:10.1023/A:101795721627
[40] Ubaidillah, Moh. dan N. Amah. (2020). The Role of Administrative Modernization in Shaping Tax Moral to Increase Taxpayer Compliance: Case Study in Madiun, Indonesia. Semestre Economico, 23 (55), pp 221-238.
[41] Ullah, N. (2016). The relationship of government revenue and government expenditure: A case study of Malaysia. MPRA paper no. 69123, 1-20.
[42] The Minister of Finance, the Republic of Indonesia. (2021). APBN Kita Kinerja dan Fakta. Edition January 2021
[43] The Minister of Finance, the Republic of Indonesia. (2021). Regulation of the Minister of Finance Number 82/PMK.03/2021 concerning Amendments to Regulation of the Minister of Finance Number 9/PMK.03/2021 concerning Tax Incentives for Taxpayers Affected by the 2019 Corona Virus Disease Pandemic.
[44] Z. Leong, TH. Lee, M. T. Teoh. (2020). Tax Compliance and Tax Incentive: an Investigation of SMEs during the Covid-19 Period. International Journal of Academic Research in Accounting and Management Sciences, Vol. 10, No. 3, P. 451-474.
[45] Central Bureau of Statistics. https://www.bps.go.id
[46] Directorate General of Taxation. https://www.pajak.go.id
[47] The Ministry of Cooperative and Small and Medium Enterprises, the Republic of Indonesia. https://kemenkopukm.go.id
Published
2021-11-17
How to Cite
Nik Amah, Rustiarini, N. W., & Hatmawan , A. A. (2021). Tax Compliance Option during the Pandemic: Moral, Sanction, and Tax Relaxation (Case Study of Indonesian MSMEs Taxpayers). Review of Applied Socio-Economic Research, 22(2), 21-36. https://doi.org/10.54609/reaser.v22i2.108
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