Abstract
This study aims to reveal the potential causes of the phenomenon of increasing taxpayer compliance in Bali which was previously very difficult to achieve. This study examines the relevance of the slippery slope theory in terms of taxpayer's gender perspective through testing the impact of different conditions of taxpayer trusts and tax authorities on mandatory compliance tax, and the impact of gender differences on taxpayer behavior in certain conditions of trust and power, which also affects the level of tax compliance. This research was carried out by using the experimental method with a 2x2x1 design. The experimental participants consisted of taxpayers who were purposive sampling selected, which were then grouped into four main groups based on treatment variables and gender. Further data analysis will be carried out quantitatively using the two-way analysis of variance (ANOVA) method. The results of this study indicate that taxpayers’ trust in the tax authority is the most important factor in encouraging taxpayers’ compliance to pay taxes voluntarily, and is able to suppress individual opportunist behavior caused by gender differences of the taxpayers
Highlights
This study aims to reveal the potential causes of the phenomenon of increasing taxpayer compliance in Bali which was previously very difficult to achieve
This study examines the relevance of the slippery slope theory in terms of taxpayer's gender perspective through testing the impact of different conditions of taxpayer trusts and tax authorities on mandatory compliance tax, and the impact of gender differences on taxpayer behavior in certain conditions of trust and power, which also affects the level of tax compliance
The results of this study indicate that taxpayers’ trust in the tax authority is the most important factor in encouraging taxpayers’ compliance to pay taxes voluntarily, and is able to suppress individual opportunist behavior caused by gender differences of the taxpayers
Summary
Pajak merupakan tulang punggung penerimaan bagi negara yang selalu menarik untuk dikaji, mengingat disatu sisi suatu negara akan sangat membutuhkan penerimaan dari sektor pajak sebagai sumber pembiayaan pembangunan sedangkan disisi lain dibutuhkan kesukarelaan yang tinggi dari wajib pajak untuk melaksanakan kewajiban perpajakan (Andriawan, dkk. 2018; Jaelani dan Basuki, 2016). Penting juga dilakukan suatu pengujian atas relevansi persepektif gender dalam menjelaskan perilaku wajib pajak pada kondisi trust dan power yang berbeda, untuk dijadikan sebagai pedoman dalam upaya peningkatan kepatuhan wajib pajak yang bersifat self assessement. Penelitian ini dilakukan dengan tujuan untuk mendapatkan bukti empiris mengenai dampak perbedaan gender terhadap perilaku wajib pajak dalam kondisi trust dan power tertentu, yang juga berdampak pada tingkat kepatuhan wajib pajak. Penelitian ini diharapkan dapat dijadikan sebagai pembuktian untuk memperkuat relevansi teori dan menambah kajian empiris tentang teori slippery slope dalam menjelaskan perilaku kepatuhan wajib pajak. Hasil penelitian ini diharapkan dapat digunakan sebagai pedoman bagi pihak otoritas pajak dalam menekan perilaku oportunis dan risk taking wajib pajak pada gender yang berbeda, yang muncul karena adanya kondisi trust dan power tertentu. Rendahnya perilaku oportunis dan risk taking wajib pajak akan sangat membantu peningkatan kepatuhan wajib pajak dalam memenuhi kewajiban perpajakan
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