PERSEPSI WAJIB PAJAK TERHADAP KEPATUHANNYA DALAM MEMBAYAR PAJAK MENGGUNAKAN CONFIRMATORY FACTOR ANALYSIS (STUDI TERHADAP WAJIB PAJAK DAERAH YG TERDAFTAR PADA DINAS PELAYANAN PAJAK KOTA BANDUNG)
Abstract
Abstract. Referring to various studies, journals, books, and reviews, this research proposes six dimensions which are reflective dimensions or indicators of taxpayer compliance, these six dimensions will be tested using confirmatory factor analysis with the help of SmartPLS software to obtain dimensions and or indicators that can explain The concept of taxpayer compliance. The results obtained through Confirmatory Factor Analysis (CFA) show the estimation results loading factor forming Taxpayer Compliance which consists of six dimensions of the Effectiveness of Taxation System, Tax Sanctions, Knowledge Tax, Service Quality, Tax Inspection, and Taxpayer Awareness. From the weight dimensions obtained visible dimensions of Service Quality is the most dominant dimension in establishing Taxpayer Compliance. The dimension that gives the least influence in forming Taxpayer Compliance is the effectiveness of Taxation System.
Keywords: Taxpayer compliance
Abstrak. Mengacu pada berbagai penelitian, jurnal, buku, dan resensi, penelitian ini mengajukan enam dimensi yang merupakan dimensi atau indikator reflektif dari kepatuhan wajib pajak, keenam dimensi tersebut akan diuji menggunakan analisis faktor konfirmatori dengan bantuan software SmartPLS untuk diperoleh dimensi dan atau indikator yang dapat menjelaskan konsep kepatuhan wajib pajak. Hasil yang diperoleh melalui Confirmatory Factor Analysis (CFA) memperlihatkan hasil estimasi loading faktor pembentuk Kepatuhan Wajib Pajak yang terdiri atas enam dimensi yaitu Efektivitas Sistem Perpajakan, Sanksi Perpajakan, Pengetahuan Pajak, Kualitas Pelayanan, Pemeriksaan Pajak, dan Kesadaran Wajib Pajak. Dari bobot dimensi yang diperoleh terlihat dimensi Kualitas Pelayanan merupakan dimensi paling dominan dalam membentuk Kepatuhan Wajib Pajak. Adapun dimensi yang memberikan pengaruh paling kecil dalam membentuk Kepatuhan Wajib Pajak adalah Efektivitas Sistem Perpajakan.
Kata Kunci: Kepatuhan wajib pajak
Keywords
Full Text:
PDFReferences
Allen, F., & E. Carletti.(2008). Mark-to-Market Accounting and Liquidity Pricing. Journal of Accounting and Economisc pp. 358 – 378
Barth, M.E., Beaver, W.H., Landsman, W.R., (1994).Value-Relevance of Bank’s Fair Value Disclosure Under SFAS No. 107. The Accounting Review. Vol. 71, No. 4, October 1996 pp. 513 - 537
Barth, Mary E, et al. (2012). Are IFRS-Based and US GAAP-Based Accounting Amounts Comparable?.Journal of Accounting and Economics. 54. Pg 68-93
Bartov, E., Goldberg, S. R., & Kim, M. (2005).Comparative Value Relevance among German, US and International Accounting Standards: A German Stock Market Perspective. Journal of Accounting Auditing & Finance, 20(2), 95– 119.
Bratten, B., Causholli M., Khan, U., (2012). Fair Value Acconting and the Predictive Ability of Earning: Evidence from the Banking Industry. Electronic copy available at: http://ssrn.com/abstract=2165996
Cairns, David, et al. (2011). IFRS Fair Value Measurement and Accounting Policy Choice in the United Kingdom and Australia.The British Accounting Review. 43 1-21
Catuogno, Simona & Alini, Allessandra. 2011. Multiple Evaluation Option & Comparability: Equity Investment in Italy and Spain. Accounting & Management System. Vol. 10, No. 2, pp. 249 - 274
Cheng, Cheng, Kin Lo, Desmond Tsang, Jing Zhang. (2013). Earnings management, firm location, and financial reporting choice: An analysis of fair value reporting for investment properties in an emerging market. Working Paper.The Canadian Academic Accounting Association Conference
Christensen, Hans B, Nikolaev, Valeri. (2009). Who Uses Fair Value Accounting for Non-Financial Asets after IFRS Adoption?. Working Paper No. 09-12. The University of Chicago Booth School of Business. The Electronic copy available at: http://ssrn.com/abstract=1269515
Cooper, Donald R., & Schindler, Pamela S. (2011).Business Research Methods.(Eleventh Edition). Mc Graw Hill: USA
Danbolt, J. and Rees, W. (2008).An experiment in fair value accounting: UK investment vehicles. European Accounting Review 17(2):pp. 271-303.
DeFranco, G, Kothari, S., Verdi, R.S., (2011).The Benefits of Financial Statement Comparability. Journal ofAccounting Research, 49: 895–931.
Dietrich, J. Richard, Mary S. Harris, Karl A. Muller. (2001). The reliability of investment properti fair value estimates. Journal of Accounting and Economics 30 (2001) 125}158
Dixon, Jhon & Frolova, Yuliya. (2013). Accounting for Good Governance: the Fair Value Challage”, CORPORATE GOVERNANCE VOL. 13 NO. 3 2013, pp. 318-331, Emerald Group Publishing Limited, ISSN 1472-0701
Epstein, Barry J., and Jermakowicz, Eva K. (2008). IFRS 2008: Interpretation and Application of International Financial Reporting Standards. Canada, John Wiley & Sons.
Farahmita, Aria & Siregar, Sylivia Veronica. 2014. Faktor-Faktor yang Mempengaruhi Kemungkinan Perusahaan Memilih Metode Nilai Wajar untuk Properti Investasi. Dipresentasikan di Simposium Nasional Akuntansi (SNA) 17, Lombok, 24 – 26 September 2014-10-12
Field, T., Lys, T., & Vincent, L. (2001).Empirical Research on Accounting Choice.Journal of Accounting and Economics. 31. 255 -307
Gladney, John. (2011). An Analysis of Fair Value Accounting in the Banking Industry. (Dec, 2011). http://ssrn.com/abstract:2181153, diakses pada 3/6/2014
Herrmann, D., Saudagaran, S.M., & Thomas, W.B. (2006).The Quality of Fair Value Measure for Property, Plant, and Equipment. Accounting Forum 30 (2006) 43-59
Ikatan Akuntan Indonesia. (2007). Standar Akuntansi Keuangan Per 1 September 2007. Salemba Empat
Ikatan Akuntan Indonesia. (2012). Standar Akuntansi Keuangan Per 1 Juni 2012. IAI
Ikatan Akuntan Indonesia. (2013). PSAK 68: Pengukuran Nilai Wajar. IAI
Ishak, Hani Soraya; Tahir,Henny Hazliza Mohd; Ibrahim,Muhd Kamil; El Wahab, Wael Adb. (2012). Determinants of Accounting for Investment Properti (Frs140) In Properti Sector: Evidence From Malaysia. 3rd International Conference on Business and Economic Research (3rd Icber 2012) Proceeding. - 13 march 2012. Golden Flower Hotel, Bandung, Indonesia
Kang Cheng. (2007). “Fair Value Option for Financial Aset: an Opportunity for Earning Management”. Working Paper.Commercial Lending Review. January – February 2007
Kieso, Donald E., Jerry J. Weygandt, and Terry D. Warfield. 2011. Intermediate Accounting. Volume 1, IFRS Edition. Wiley and Sons: USA
Lauz, C & Leuz, C. (2010).Did Fair-Value Accounting Contribute to the Financial Crisis?.Journal of Economic Perspectives.Volume 24, Number 1 Winter. Pages 93–118
Maruli, S. & Farahmita, A. (2010).Analisis Pendekatan Nilai Wajar dan Nilai Historis dalam Penilaian Aset Biologis pada Perusahaan Aglikultur: Tinjuan Kritis Rencana Adopsi IAS 41. Simposium Nasional Akuntansi (SNA) XIII, Purwokerto
Muller. K.A., Riedl. Edward J.,& Sellhorn. T. (2008).Causes and Consequences of Choosing Historical Cost versus Fair Value.Working Paper.Harvard Business School.
Nurasiah & Nuryani, N. (2014). Relevansi Nilai serta Implikasi Risiko atas Keuntungan dan Kerugian Perubahan Nilai Wajar Kewajiban Perbankan Indonesia. Simposium Nasional Akuntansi (SNA) XVII, Lombok, NTB
Parker, R., & Morris, R. (2001).The Influence of US GAAP on the Harmony of Accounting Measurement Policies of Large Companies in the UK and Australia.Abacus. 37 (3), 297 – 328
Peng, Songlan & Kathryn Bewley. (2010). Adaptability Fair Value Accounting in an Emerging Economy: A Case Study of China’s IFRS Convergence. Accounting, Auditing, and Accountability Journal Vol 23 No. 8 2010, Emerald Group Publishing Limited
Quagli.A.,& Avallone. F. (2010).Fair Value or Cost Model? Drivers of Choice for IAS 40 in the Real Estate Industri.European Accounting Review.Vol 19.No. 3. 461 – 493.
Scoot, W.R. (2012). Financial Accounting Theoty (sixth Edition). Pearson: USA
Sugiyono.(2011). Metode Penelitian Kombinasi (Mixed Methods). Alfabeta: Yogjakarta
Taplin, R. (2004). A Unified Approach to the Measurement of International Accounting Harmony. Accounting and Business Researh, 34 (1), 57 – 73
Taplin, R. (2010). Statistical Inference Using the T Index to Quantify the Level of Comparability between Accounts. Accounting and Business Research, 40 (1), 75-104
Taplin, R. (2011). The Measurement of Comparability in Accounting Research.ABACUS. A Journal of Accounting, Finance, and Business Studies, Vol 47, No. 3, 2011
Taplin, Ross; Yuan, Wei; and Brown, Alistair. (2014).The Use of Fair Value and Historical Cost Accounting for Investment Properties in China. Australasian Accounting, Business and Finance Journal, 8(1), 2014,101-113. Available at:http://ro.uow.edu.au/aabfj/vol8/iss1/6
Taylor, Dennis W. (2009). Cost-Benefit of Adoption of IFRS in Countries with different harmonization histories.Emerald Group Publishing Limited. Asian Review of Accounting Vol. 17 No. 1, 2009 pp. 40-58
Watts, Ross, Zimmerman, Jerold, L. (1986). Positive Accounting Theory. Prentice Hall, New Jersey. United States of America, 1986.
Wiyono, G.W., 2011. Merancang Penelitian Bisnis dengan Alat Analisis SPSS dan SmartPLS. UPP STIM YKPN: Yogjakarta
Yi-Ping Liao. (2013). The Impact of Fair-Value-Accounting on the Relevance of Capital Adequacy Ratio: Evidence from Taiwan. Managerial Finance Vol. 39, No. 2, 2013, pp 133 – 154, Emerald Group Publising Limited
DOI: https://doi.org/10.17509/jrak.v4i2.4042
Refbacks
- There are currently no refbacks.
Jurnal Riset Akuntansi dan Keuangan is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
View My Stats