Analisis Pengaruh Kekuatan Otoritas Pajak terhadap Kepatuhan Wajib Pajak dengan Moral Pajak sebagai Variabel Mediasi pada UMKM di Jakarta Pusat
DOI:
https://doi.org/10.59725/ema.v32i1.409Keywords:
MSMEs, SmartPLS, Tax Revenue, Tax Understanding, Taxpayer ComplianceAbstract
This study focuses on micro, small, and medium enterprises (MSMEs) in Central Jakarta, which play an important role in the national economy, particularly through their contribution to state revenue from the taxation sector. The purpose of this study is to examine how taxpayers’ knowledge and compliance with tax regulations influence tax revenue generated from the MSME sector. The distribution of questionnaires to MSME taxpayers was used as the main instrument to collect research data through a quantitative approach. A total of 164 respondents were selected using a purposive sampling method by considering specific criteria relevant to the research objectives. To evaluate and analyze the collected data, this study employed SmartPLS software using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method. The results indicate that tax revenue from MSMEs is positively and significantly influenced by taxpayer compliance in fulfilling their tax obligations. Furthermore, there is a positive and statistically significant relationship between the level of tax knowledge and the increase in tax revenue. These findings highlight the importance of improving taxpayers’ understanding and compliance as an effort to enhance tax revenue from the MSME sector. This study is expected to provide practical contributions to the Directorate General of Taxes in formulating more effective policies to improve compliance and optimize tax revenue from MSME taxpayers.
Downloads
References
Adeline, I., & Karina, R. (2022). Analisis faktor-faktor yang mempengaruhi kepatuhan pajak UMKM di Kota Batam. Akuntabel, 19(2), 242–253. https://doi.org/10.30872/jakt.v19i2.11087
Anisykurlillah, I., Sugiyat, J., & Mukhibad, H. (2024). The power of tax authority and tax compliance: Does tax literacy matter? Jurnal Dinamika Akuntansi, 16(1). https://doi.org/10.15294/jda.v16i1.1600
Annisa Marsetyo, A., Mawardi, M. C., & Kartika, A. F. (2024). Pengaruh kekuasaan otoritas pajak terhadap kepatuhan pajak dengan moral pajak sebagai variabel moderasi. E-Jurnal Ilmiah Riset Akuntansi, 13(2), 347–358.
Aska, A. F. N. S., & Umaimah. (2023). Pengaruh pengetahuan pajak dan sanksi pajak terhadap kepatuhan wajib pajak. Journal of Culture Accounting and Auditing, 10(2), 290. https://doi.org/10.31602/al-kalam.v10i2.11437
Asmapane, S., & Putri, R. P. (2025). Pengaruh kepercayaan kepada otoritas pajak terhadap kepatuhan wajib pajak dengan kemauan membayar pajak sebagai variabel intervening. Kinerja: Jurnal Ekonomi dan Manajemen, 22(1), 57–66.
Bakar, M. A. A. A., Palil, M. R., Maelah, R., & Ali, M. H. (2022). Power of tax authorities, tax morale, and tax compliance: A mediation analysis in East Malaysia. Asian Journal of Business and Accounting, 15(2), 281–309. https://doi.org/10.22452/ajba.vol15no2.10
Betu, K. W., & Mulyani, S. D. (2020). Pengaruh kepercayaan timbal balik dan kekuasaan otoritas pajak terhadap tingkat kepatuhan pajak dengan voluntary tax compliance sebagai variabel moderasi. Prosiding Seminar Nasional Pakar, 1–10. https://doi.org/10.25105/pakar.v0i0.6888
Cendrawinata, S. I. (2021). Pengaruh persepsi korupsi pajak dan kualitas pelayanan pajak terhadap kepatuhan wajib pajak dengan kepercayaan otoritas pajak sebagai variabel mediasi (Skripsi). Universitas Islam Negeri.
Direktorat Jenderal Pajak. (2021). Laporan tahunan 2021. https://pajak.go.id/id/laporan-tahunan-2021
Direktorat Jenderal Pajak. (2025). UMKM orang pribadi mau lapor pajak? Begini hitungannya. https://www.pajak.go.id/id/artikel/umkm-orang-pribadi-mau-lapor-pajak-begini-hitungannya
Fitriyah, N. S., Yanti, & Arimurti, T. (2024). Model pengukuran religiusitas, budaya lingkungan dan kepercayaan pada otoritas pajak terhadap kepatuhan wajib pajak UMKM. Akurasi: Jurnal Riset Akuntansi dan Keuangan, 6(2), 131–146. https://doi.org/10.36407/akurasi.v6i2.1330
Gangl, K., Hofmann, E., Hartl, B., & Berkics, M. (2020). The impact of powerful authorities and trustful taxpayers: Evidence for the extended slippery slope framework from Austria, Finland, and Hungary. Policy Studies, 41(1), 98–111. https://doi.org/10.1080/01442872.2019.1577375
Inglehart, R., Haerpfer, C., Moreno, A., Welzel, C., Kizilova, K., Diez-Medrano, J., Lagos, M., Norris, P., & Puranen, B. (2014). World values survey: Round six—Country-pooled datafile version. https://www.worldvaluessurvey.org
ISSP Research Group. (2000). International social survey programme: Religion II—ISSP 1998. https://search.gesis.org/research_data/ZA3190
Jakarta Smart City / Pemprov DKI Jakarta. (2024). Digitalisasi UMKM Jakarta (Edisi 04/2024).
Kastlunger, B., Lozza, E., Kirchler, E., & Schabmann, A. (2013). Powerful authorities and trusting citizens: The slippery slope framework and tax compliance in Italy. Journal of Economic Psychology, 34, 36–45. https://doi.org/10.1016/j.joep.2012.11.007
Kholipah, S., Audina, B. P., & Nuridah, S. (2024). Pengaruh tingkat kepercayaan kepada otoritas pajak dan sistem e-filing terhadap kepatuhan wajib pajak. Ekoma: Jurnal Ekonomi, Manajemen, Akuntansi, 4(1), 129–136. https://doi.org/10.56799/ekoma.v4i1.5785
Kirchler, E., & Wahl, I. (2010). Tax compliance inventory TAX-I: Designing an inventory for surveys of tax compliance. Journal of Economic Psychology, 31(3), 331–346. https://doi.org/10.1016/j.joep.2010.01.002
Kirchler, E., Hoelzl, E., & Wahl, I. (2008). Enforced versus voluntary tax compliance: The slippery slope framework. Journal of Economic Psychology, 29(2), 210–225. https://doi.org/10.1016/j.joep.2007.05.004
Kompas / Antara. (2024). Jumlah UMKM peserta JakPreneur per tahun 2023 sebanyak 34.717 UMKM di Jakarta Pusat. https://umkm.kompas.com
Kotta, O. F., Morasa, J., & Warongan, J. D. L. (2024). Pengaruh pelayanan otoritas pajak, sosialisasi pajak, dan kebijakan pajak terhadap kepatuhan wajib pajak dengan preferensi risiko sebagai variabel moderasi dalam program pengungkapan sukarela di Kota Ternate. The Contrarian: Finance, Accounting, and Business Research, 3(1), 14–25. https://doi.org/10.58784/cfabr.128
Lusdani, W., Bandaso, S., & Panimba, W. (2024). Pengaruh literasi perpajakan, moral pajak dan insentif pajak terhadap kepatuhan wajib pajak UMKM di Kabupaten Tana Toraja. Profit: Jurnal Manajemen, Bisnis dan Akuntansi, 3(4), 402–414. https://doi.org/10.58192/profit.v3i4.3029
Maulida, M., Septiawati, R., & Sujaya, F. A. (2024). Pengaruh penegasan sanksi pajak terhadap kepatuhan wajib pajak UMKM (studi kasus pada wajib pajak UMKM Kabupaten Karawang di KPP Pratama Karawang). Akmenika: Jurnal Akuntansi & Manajemen, 1065–1076.
Prastyatini, S. L. Y., & Rahmawati, W. (2023). Pengaruh nasionalisme, tingkat pendapatan, dan kepercayaan pada otoritas pajak terhadap kepatuhan membayar pajak pribadi. Modus, 35(1), 116–132.
Qomari, M. A. (2024). Kekuasaan otoritas terhadap kepatuhan wajib pajak kendaraan bermotor (Studi di Kabupaten Situbondo, Jawa Timur) (Skripsi). Universitas Islam Indonesia.
Sari, L. R. W., & Hermanto, S. B. (2020). Pengaruh kepercayaan, keadilan prosedural, sanksi pajak, dan moral perpajakan terhadap kepatuhan wajib pajak. Jurnal Ilmu dan Riset Akuntansi, 9(2), 1–22.
Shelvi, & Rachmawati, T. (2025). Does public trust encourage voluntary tax compliance? A study of Indonesian taxpayers. Jurnal Ilmu Administrasi, 22(1). https://doi.org/10.31113/jia.v22i1.1244
Sriniyati. (2020). Pengaruh moral pajak, sanksi pajak, dan kebijakan pengampunan pajak terhadap kepatuhan pajak wajib pajak orang pribadi. Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis, 8(1), 14–23. https://doi.org/10.30871/jaemb.v8i1.1913
Taing, H. B., & Chang, Y. (2020). Determinants of tax compliance intention: Focus on the theory of planned behavior. International Journal of Public Administration, 44(1), 62–73. https://doi.org/10.1080/01900692.2020.1728313
Torgler, B. (2003). Tax morale: Theory and analysis of tax compliance (Doctoral dissertation).
Torgler, B. (2013). Tax compliance and tax morale: A theoretical and empirical analysis.
Widuri, R., Mangoting, Y., Sadjiarto, A., & Eoh, T. S. (2023). Preventing tax evasion: The moral strength of taxpayers and the power of tax authorities. Jurnal Akuntansi dan Keuangan, 25(2), 91–100. https://doi.org/10.9744/jak.25.2.91-100
