PENGARUH TINGKAT PENDIDIKAN TERHADAP MORAL PAJAK WAJIB PAJAK DI INDONESIA : TINJAUAN LITERATUR
Abstract
Negara maju di dunia umumnya memiliki kepatuhan pajak yang tinggi salah satu faktor yang mendasari kepatuhan pajak adalah tingkat Pendidikan. Indonesia dengan jumlah penduduk yang besar memiliki kepatuhan pajak yang rendah yang ditandai dengan tax ratio yang rendah. Pada 2021 tax ratio Indonesia adalah 10,9 % dan Pendidikan Indonesia menempati peringkat ke 88 dari 167 Negara. Penelitian ini menganalisa pengaruh tingkat pendidikan terhadap moral pajak wajib pajak di Indonesia. Di dalam penelitian ini, pendekatan yang digunakan merupakan pendekatan kualitatif dengan melakukan kajian dari literatur, buku, jurnal, dan dokumen-dokumen lembaga yang terkait dengan topik penelitian ini. Hasil penelitian menunjukan bahwa tingkat pendidikan Indonesia masih rendah yang tercermin dari angka penduduk pekerja dengan tingkat lulusan SD kebawah sebesar 39% dan Angka Anak Tidak Sekolah SMA/sederajat sebanyak 22.52% pada tahun ajaran 2023/2024. Berdasarkan literatur diketahui bahwa Pendidikan dapat memberikan pengetahuan, keterampilan dan nilai-nilai (etika, moral, spiritual dan profesional) yang dapat dikaikan kepada moral pajak individu. Sehingga rendahnya tingkat pendidikan di Indonesia menyebabkan moral pajak rendah karena wajib pajak tidak memiliki pemahaman akan manfaat dari pembayaran pajak bagi Negara.
References
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Alm, J. (2019). What Motivates Tax Compliance? Journal of Economic Surveys, 33(2), 353-388. https://EconPapers.repec.org/RePEc:bla:jecsur:v:33:y:2019:i:2:p:353-388
Chan, C., Troutman, C., & O'Bryan, D. (2000). An expanded model of taxpayer compliance: Empirical evidence from the United States and Hong Kong. Journal of International Accounting, Auditing and Taxation, 9, 83-103. https://doi.org/10.1016/S1061-9518(00)00027-6
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Institute, L. (2020). The Legatum Prosperity Index™. https://www.prosperity.com/rankings
James, S. and Alley, C. (2004) Tax Compliance, Self Assessment and Tax Administration. Journal of Financial and Management in Public Services, 2, 27-42.
Kementerian Pendidikan dan Kebudayaan Republik Indonesia (2017), Peta Jalan Generasi Emas Indonesia 2045, Kementerian Pendidikan, Kebudayaan.
Luttmer, E. F. P., & Singhal, M. (2014). Tax Morale. Journal of Economic Perspectives, 28(4), 149-168. https://doi.org/10.1257/jep.28.4.149
Mammadli, M., & Zeynalova, Z. (2021). The Role of Education in the Formation of Tax Ethics in Azerbaijan. Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12, 1857-1868. https://doi.org/10.17762/turcomat.v12i6.4172
Mei Tan, L., & Chin‐Fatt, C. (2000). The Impact of Tax Knowledge on the Perceptions of Tax Fairness and Attitudes Towards Compliance. Asian Review of Accounting, 8(1), 44-58. https://doi.org/10.1108/eb060720
OECD. (2022). "Indonesia",in Education at a Glance 2022: OECD Indicators. OECD Publishing, Paris. https://doi.org/doi:https://doi.org/10.1787/7ba50f4a-en
OECD. (2022). "Denmark",in Education at a Glance 2022: OECD Indicators. OECD Publishing, Paris. https://doi.org/doi:https://doi.org/10.1787/7ba50f4a-en
OECD. (2022). Revenue Statistics 2022: The Impact of COVID-19 on OECD Tax Revenues. OECD Publishing, Paris. https://doi.org/doi:https://doi.org/10.1787/8a691b03-en
OECD (2023), Revenue Statistics in Asia and the Pacific 2023: Strengthening Property Taxation in Asia, OECD Publishing, Paris, https://doi.org/10.1787/e7ea496f-en.
Rodriguez-Justicia, D., & Theilen, B. (2018). Education and tax morale. Journal of Economic Psychology, 64(C), 18-48. https://doi.org/10.1016/j.joep.2017.10.00
Schneider, Friedrich & Torgler, Benno. (2007). Shadow Economy, Tax Morale, Governance and Institutional Quality: A Panel Analysis. Department of Economics, Johannes Kepler University Linz, Austria, Economics working papers. 10.2139/ssrn.960012.
Song, Y.-d., & Yarbrough, T. E. (1978). Tax Ethics and Taxpayer Attitudes: A Survey. Public Administration Review, 38, 442.
Statistik, B. P. (2020). Berita Resmi Statistik 5 Nopember 2020
Statistik, B. P. (2023). Angka Melek Huruf Penduduk Berumur 15 Tahun Ke Atas Menurut Provinsi (Persen), 2020-2022. Badan Pusat Statistik. https://www.bps.go.id/indicator/28/1458/1/angka-melek-huruf-penduduk-berumur-15-tahun-ke-atas-menurut-provinsi.html
Statistik, B. P. (2023). Proyeksi Penduduk Indonesia 2020-2050 Hasil Sensus Penduduk 2020. Badan Pusat Statistik. https://www.bps.go.id/publication/2023/05/16/fad83131cd3bb9be3bb2a657/proyeksi-penduduk-indonesia-2020-2050-hasil-sensus-penduduk-2020.html
Statistik, B. P. (2023). Jumlah Penduduk Pertengahan Tahun (Ribu Jiwa), 2021-2023. Badan Pusat Statistik. https://www.bps.go.id/indicator/12/1975/1/jumlah-penduduk-pertengahan-tahun.html
Supriyadi, M. W. (2017). Beyond deterrence: An empirical and experimental analysis of tax compliance behaviour in Indonesia Queensland University of Technology.
Torgler, B. (2007). Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. Tax Compliance and Tax Morale: A Theoretical and Empirical Analysis. https://doi.org/10.4337/9781847207203
Torgler, B. (2002). Speaking to Theorists and Searching for Facts: Tax Morale and Tax Compliance in Experiments. Journal of Economic Surveys, 16, 657-683. https://doi.org/10.1111/1467-6419.00185
Torgler, B., Demir, I. C., Macintyre, A., & Schaffner, M. (2008). Causes and Consequences of Tax Morale: An Empirical Investigation. Economic Analysis and Policy, 38(2), 313-339. https://doi.org/https://doi.org/10.1016/S0313-5926(08)50023-3
Undang-undang Dasar 1945, (1945).
Undang-undang Republik Indonesia Nomor 20 tentang Sistem Pendidikan Nasional Sekretaris Negara Republik Indonesia. Pasal 34, (2003).
Yulina Eva Riany, B. M. K. D., Siti Editha Raisa (2023). Profil Anak Indonesia tahun 2022. Kementerian Pemberdayaan Perempuan dan Perlindungan Anak. https://www.kemenpppa.go.id/lib/uploads/list/83450-kemenpppa-profilanakindonesia-1-.pdf
Zulkarnaen, W., Fitriani, I., & Yuningsih, N. (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human Resources Competency Development Di KPU Jawa Barat. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 4(2), 222-243. https://doi.org/10.31955/mea.vol4.iss2.pp222-243.
Published
2024-02-14
How to Cite
Meilani, M., & Inayati, I. (2024). PENGARUH TINGKAT PENDIDIKAN TERHADAP MORAL PAJAK WAJIB PAJAK DI INDONESIA : TINJAUAN LITERATUR. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(1), 1145-1164. https://doi.org/10.31955/mea.v8i1.3811
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