PENGARUH KETIDAKKEPATUHAN PAJAK PEMILIK USAHA KECIL
Abstract
Objectives - Actor / small business owners play an important role in the system of taxation in Indonesia. This paper is intended to establish a framework to highlight the situation of small business owners and their impact from a psychological perspective.
Methods / approach - as a framework to identify the characteristics of small business owners from the actual tax situation is felt by small businesses.
Results - three key aspects that differentiate the perception that small businesses, small businesses tend to be more of a chance to disobey pay taxes, a lack of knowledge and understanding of regulations, taxation and small business difficulties if faced with the decision-making when experiencing a loss of business.
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Keywords: Knowledge tax regulation, compliance and small businesseReferences
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Ahmed, E. and Braithwaite, V. (2005), “Understanding small business taxpayers – issues of deterrence, tax morale, fairness and work practiceâ€, International Small Business Journal, Vol. 23 No. 5, pp. 539-68.
Alm, J., Jackson, B.R. and McKee, M. (1992), “Estimating the determinants of taxpayer compliance with experimental-dataâ€, National Tax Journal, Vol. 45 No. 1, pp. 107-14.
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Christensen, K., Clinse, R. and Neubig, T. (2001), “Total corporate taxation: ‘hidden’, above-the-line, non-income taxesâ€, National Tax Journal, Vol. 54 No. 3, pp. 495-506.
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Eriksen, K. and Fallan, L. (1996), “Tax knowledge and attitudes towards taxation: a report on a quasi-experimentâ€, Journal of Economic Psychology, Vol. 17 No. 3, pp. 387-402.
Grasmick, H.G. and Bursik, R.J. (1990), “Conscience, significant others, and rational choice –
extending the deterrence modelâ€, Law and Society Review, Vol. 24 No. 3, pp. 837-61.
nature of the entrepreneurial process: the contribution of human capital, planning and environment resources to small venture performanceâ€, Journal of Business Venturing, Vol. 22 No. 1, pp. 119-45.
Joulfaian, D. and Rider, M. (1998), “Differential taxation and tax evasion by small businessâ€, National Tax Journal, Vol. 51 No. 4, pp. 675-87.
Kim, C.K. (2002), “Does fairness matter in tax reporting behavior?â€, Journal of Economic Psychology, Vol. 23 No. 6, pp. 771-85.
Kirchler, E. (1997), “The burden of new taxes: acceptance of taxes as a function of affectedness and egoistic versus altruistic orientationâ€, Journal of Socio-Economics, Vol. 26 No. 4, pp. 421-37.
Kirchler, E. (2007), The Economic Psychology of Tax Behaviour, Cambridge University Press, Cambridge.
Kirchler, E., Maciejovsky, B. and Schneider, F. (2003), “Everyday representations of tax avoidance, tax evasion, and tax flight: do legal differences matter?â€, Journal of Economic Psychology, Vol. 24 No. 4, pp. 535-53.
Kirchler, E., Niemirowski, A. and Wearing, A. (2006), “Shared subjective views, intent to cooperate and tax compliance: similarities between Australian taxpayers and tax officersâ€, Journal of Economic Psychology, Vol. 27 No. 4, pp. 502-17.
Mason, R. and Calvin, L.D. (1984), “Public confidence and admitted tax evasionâ€, National Tax Journal, Vol. 37 No. 4, pp. 489-96.
Murphy, K. (2004), “Aggressive tax planning: differentiating those playing the game from those who don’tâ€, Journal of Economic Psychology, Vol. 25 No. 3, pp. 307-29.
Robben, H.S.J., Webley, P., Elffers, H. and Hessing, D.J. (1990a), “Decision frames, opportunity and tax evasion: an experimental approachâ€, Journal of Economic Behavior and Organization, Vol. 14 No. 3, pp. 353-61.
Robben, H.S.J., Webley, P., Weigel, R.H., Warneryd, K.E., Kinsey, K.A., Hessing, D.J., Martin,
Rothengatter, M.R. (2005), “Social networks and tax (non-)compliance in a multicultural nation: emerging themes from a focus-group study among ethnic minorities in Australiaâ€, International Journal of Entrepreneurial Behaviour & Research, Vol. 11 No. 4, pp. 280-314.
Schuetze, H.J. (2002), “Profiles of tax non-compliance among the self-employed in Canada: 1969 to 1992â€, Canadian Public Policy – Analyse de Politiques, Vol. 28 No. 2, pp. 219-38.
Stru¨mpel, B. (1966), Steuermoral und Steuerwiderstand der deutschen Selbsta¨ ndigen (Tax Moral and Tax Resistance among German Self-employeds), Westdeutscher Verlag, Ko¨ln.
Webley, P. (2004), “Tax compliance by businessesâ€, in Sjo¨gren, H. and Skogh, G. (Eds), New Perspectives on Economic Crime, Edward Elgar, Cheltenham.
Wenzel, M. (2005), “Motivation or rationalisation? Causal relations between ethics, norms and tax complianceâ€, Journal of Economic Psychology, Vol. 26 No. 4, pp. 491-508.
Ahmed, E. and Braithwaite, V. (2005), “Understanding small business taxpayers – issues of deterrence, tax morale, fairness and work practiceâ€, International Small Business Journal, Vol. 23 No. 5, pp. 539-68.
Alm, J., Jackson, B.R. and McKee, M. (1992), “Estimating the determinants of taxpayer compliance with experimental-dataâ€, National Tax Journal, Vol. 45 No. 1, pp. 107-14.
Ashby, J.S., Webley, P. and Haslam, A.S. (2009), “The role of occupational taxpaying cultures in taxpaying behaviour and attitudesâ€, Journal of Economic Psychology, Vol. 30 No. 2,pp. 216-27.
Braithwaite, V. (2009), Defiance in Taxation and Governance. Resisting and Dismissing Authority in a Democracy, Edward Elgar, Cheltenham.
Christensen, K., Clinse, R. and Neubig, T. (2001), “Total corporate taxation: ‘hidden’, above-the-line, non-income taxesâ€, National Tax Journal, Vol. 54 No. 3, pp. 495-506.
Coolidge, J., Ilic, D. and Kisunko, G. (2009), “Small businesses in South Africa: who outsources tax compliance work and why?â€, Policy Research Working Paper 4873, World Bank, available at: http://ssrn.com/paper¼1368079.
Eriksen, K. and Fallan, L. (1996), “Tax knowledge and attitudes towards taxation: a report on a quasi-experimentâ€, Journal of Economic Psychology, Vol. 17 No. 3, pp. 387-402.
Grasmick, H.G. and Bursik, R.J. (1990), “Conscience, significant others, and rational choice –
extending the deterrence modelâ€, Law and Society Review, Vol. 24 No. 3, pp. 837-61.
nature of the entrepreneurial process: the contribution of human capital, planning and environment resources to small venture performanceâ€, Journal of Business Venturing, Vol. 22 No. 1, pp. 119-45.
Joulfaian, D. and Rider, M. (1998), “Differential taxation and tax evasion by small businessâ€, National Tax Journal, Vol. 51 No. 4, pp. 675-87.
Kim, C.K. (2002), “Does fairness matter in tax reporting behavior?â€, Journal of Economic Psychology, Vol. 23 No. 6, pp. 771-85.
Kirchler, E. (1997), “The burden of new taxes: acceptance of taxes as a function of affectedness and egoistic versus altruistic orientationâ€, Journal of Socio-Economics, Vol. 26 No. 4, pp. 421-37.
Kirchler, E. (2007), The Economic Psychology of Tax Behaviour, Cambridge University Press, Cambridge.
Kirchler, E., Maciejovsky, B. and Schneider, F. (2003), “Everyday representations of tax avoidance, tax evasion, and tax flight: do legal differences matter?â€, Journal of Economic Psychology, Vol. 24 No. 4, pp. 535-53.
Kirchler, E., Niemirowski, A. and Wearing, A. (2006), “Shared subjective views, intent to cooperate and tax compliance: similarities between Australian taxpayers and tax officersâ€, Journal of Economic Psychology, Vol. 27 No. 4, pp. 502-17.
Mason, R. and Calvin, L.D. (1984), “Public confidence and admitted tax evasionâ€, National Tax Journal, Vol. 37 No. 4, pp. 489-96.
Murphy, K. (2004), “Aggressive tax planning: differentiating those playing the game from those who don’tâ€, Journal of Economic Psychology, Vol. 25 No. 3, pp. 307-29.
Robben, H.S.J., Webley, P., Elffers, H. and Hessing, D.J. (1990a), “Decision frames, opportunity and tax evasion: an experimental approachâ€, Journal of Economic Behavior and Organization, Vol. 14 No. 3, pp. 353-61.
Robben, H.S.J., Webley, P., Weigel, R.H., Warneryd, K.E., Kinsey, K.A., Hessing, D.J., Martin,
Rothengatter, M.R. (2005), “Social networks and tax (non-)compliance in a multicultural nation: emerging themes from a focus-group study among ethnic minorities in Australiaâ€, International Journal of Entrepreneurial Behaviour & Research, Vol. 11 No. 4, pp. 280-314.
Schuetze, H.J. (2002), “Profiles of tax non-compliance among the self-employed in Canada: 1969 to 1992â€, Canadian Public Policy – Analyse de Politiques, Vol. 28 No. 2, pp. 219-38.
Stru¨mpel, B. (1966), Steuermoral und Steuerwiderstand der deutschen Selbsta¨ ndigen (Tax Moral and Tax Resistance among German Self-employeds), Westdeutscher Verlag, Ko¨ln.
Webley, P. (2004), “Tax compliance by businessesâ€, in Sjo¨gren, H. and Skogh, G. (Eds), New Perspectives on Economic Crime, Edward Elgar, Cheltenham.
Wenzel, M. (2005), “Motivation or rationalisation? Causal relations between ethics, norms and tax complianceâ€, Journal of Economic Psychology, Vol. 26 No. 4, pp. 491-508.
Published
2015-09-30
How to Cite
Rahayu, Y. (2015). PENGARUH KETIDAKKEPATUHAN PAJAK PEMILIK USAHA KECIL. Manajemen & Bisnis Jurnal, 1(2). Retrieved from https://mbj.wisnuwardhana.ac.id/index.php/mbj/article/view/7
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