Taxpayer Compliance Model Based On Transparency, Ethics and Trust

Yenni Mangoting, Henri Tangkelobo, Wihelmina Lely Sina


The effort to develop the taxpayer compliance model is an effective way to understand taxpayers’ motivation in paying tax, which affects tax-compliant behavior. This study uses transparency, ethics, and trust, as factors to predict taxpayers’ compliance. Based on this background, the study aims to test the role of trust and ethics in mediating the factors of transparency and tax compliance. The respondent of this research is Individual Taxpayers running a business in the sector of trade, services, and others. Structural Equation Modelling-Partial Least Square (SEM-PLS) is used to analyze data. Based on empirical data collected from a survey of 113 individual taxpayers in Surabaya, the result shows that transparency and ethics are factors that partially affect tax compliance. The result of the mediating effect also demonstrates that ethics and trust are capable of affecting the role of transparency to increase tax compliance. Taxpayers’ trust and ethical behavior will increase along with the government’s ability to create transparency while governing the tax system and government’s finance, which in return will influence taxpayer’s compliance.
Keywords: Transparency, Ethics, Trust, Tax Compliance

Upaya untuk mengembangkan model kepatuhan pajak menjadi cara efektif dalam memahami motivasi wajib pajak dalam membayar pajak yang berdampak pada perilaku kepatuhan pajak. Penelitian ini menggunakan faktor transparansi, etika, dan kepercayaan untuk memprediksi perilaku kepatuhan wajib pajak. Berdasarkan latar belakang di atas, penelitian ini bertujuan untuk menguji peran kepercayaan dan etika dalam memediasi faktor transparansi terhadap kepatuhan pajak. Responden penelitian ini adalah Wajib Pajak Orang Pribadi yang menjalankan usaha pada sektor perdagangan, jasa, dan lainnya. Structural Equation Modelling-Partial Least Square (SEM-PLS) adalah alat yang digunakan untuk menganalisis data. Berdasarakan data empiris yang di kumpulkan melalui survei terhadap 113 wajib pajak orang pribadi di Surabaya, hasil penelitian ini menunjukkan bahwa transparansi dan etika secara parsial merupakan faktor yang mempengaruhi kepatuhan pajak. Hasil uji mediasi penelitian ini menemukan bahwa etika dan kepercayaan mampu mempengaruhi peran transparasi untuk meningkatkan kepatuhan pajak. Kepercayaan dan perilaku etis wajib pajak akan meningkat seiring dengan kemampuan pemerintah menciptakan transparansi dalam tata kelola sistem perpajakan dan keuangan pemerintah yang kemudian berdampak pada kepatuhan wajib pajak.
Kata Kunci: Transparansi, Etika, Kepercayaan, Kepatuhan Pajak

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