Wajib Pajak dan Generasi Muda: Tax Morale Mahasiswa di Indonesia

Budi Susila, Partomuan T. Juniult, Asrul Hidayat

Abstract


Taxpayers and Young Generation: Tax Morale of Indonesian College Students

This paper is aimed to investigate the level of tax morale on Indonesia college students regarding fulfillment of tax obligations as an indication of their characteristics as future taxpayers and the factors behind their tax morale. This research exercised a survey method with respondents from the University of Indonesia chosen with a random sampling technique. The results indicated that the level of tax morale on Indonesia college students is relatively good. As for the variables that influenced the tax morale are gender, religious observance, and the perception of the importance of the government.

Keywords: Tax Morale; Indonesia; Tax Compliance; Young Generation


Abstrak

Paper ini bertujuan untuk untuk menyelidiki sejauh mana tax morale mahasiswa di Indonesia untuk memenuhi kewajiban perpajakannya apabila nanti mahasiswa memenuhi syarat sebagai Wajib Pajak dan juga untuk mengetahui faktor-faktor yang mendasari kemauan mahasiswa tersebut. Penelitian menggunakan metode survei dengan mahasiswa Universitas Indonesia sebagai responden melalui teknik pemilihan sampling secara acak. Hasil penelitian menunjukkan bahwa tax morale mahasiswa di Indonesia adalah cukup baik. Adapun variabel yang ditemukan dapat memengaruhi tax morale adalah jenis kelamin, ketaatan beragama, dan persepsi tentang pentingnya sebuah pemerintahan.


Keywords


Tax Morale; Indonesia; Kepatuhan Pajak; Generasi Muda

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References


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DOI: http://dx.doi.org/10.21002/jepi.v16i2.601

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