Wajib Pajak dan Generasi Muda: Tax Morale Mahasiswa Indonesia

Budi Susila, Partomuan T. Juniult, asrul hidayat

Abstract


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 Indonesia dalam 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 Indonesia adalah cukup baik. Adapun variabel yang 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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http://forlap.dikti.go.id/mahasiswa/homegraphbidang diakses terakhir tanggal 8 Maret 2015

http://www.depkop.go.id/berita-informasi/data-informasi/data-umkm/diakses terakhir tanggal 12 Februari 2016




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

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