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Norbertus Purnomolastu
Politeknik Ubaya
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University Tax Centres Role: A perspective of The Slippery Slope Theory Norbertus Purnomolastu; Dian Anita Nuswantara; Lintang Venusita; Nirma Kurriwati; Yuni Khoirotul Abdiyah
Jurnal Perpajakan dan Keuangan Publik Vol. 5 No. 1 (2026): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v5i1.55223

Abstract

Written briefly in English and Indonesian in one paragraph of 150-300 words, Small and Medium Enterprises (SMEs) are vital economic contributors, yet their tax compliance remains a persistent challenge due to systemic and resource-based barriers. This research aims to explore the multifaceted reasons behind SME tax non-compliance and analyze the strategic role of university tax centers in addressing these issues. Adopting a qualitative approach, semi-structured interviews were conducted with 15 key informants in Surabaya, Indonesia, including taxation lecturers, SME owners, and financial department heads. The results reveal that SME non-compliance is primarily driven by a lack of tax awareness, legal complexity, distrust in government institutions due to perceived corruption, and prevailing social norms of tax avoidance. University tax centers effectively mitigate these challenges by providing targeted educational programs, personalized consulting services, and acting as trusted intermediaries to bridge the gap between taxpayers and authorities. This study concludes that university tax centers are pivotal in fostering a sustainable culture of compliance and reducing administrative burdens for the SME sector. The research contributes to the Slippery Slope Theory by demonstrating how academic institutions can prevent the escalation of non-compliance through early intervention and informed support, offering a novel institutional perspective on SME tax behavior.
Pengaruh Interaksi Petugas Pajak terhadap Kepercayaan dan Kepatuhan Wajib Pajak di Saumlaki Aidit Diego Miru; Norbertus Purnomolastu
JUPEIS : Jurnal Pendidikan dan Ilmu Sosial Vol. 5 No. 3 (2026): JUPEIS: Jurnal Pendidikan dan Ilmu Sosial
Publisher : Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jupeis.Vol5.Iss3.3222

Abstract

Penelitian ini bertujuan menganalisis interaksi petugas pajak dan wajib pajak serta pengaruhnya terhadap kepercayaan dan kepatuhan di Saumlaki, Kabupaten Kepulauan Tanimbar. Penelitian menggunakan pendekatan deskriptif kualitatif dengan 7 informan yang terdiri atas tiga kategori, yaitu wajib pajak orang pribadi karyawan (3 orang), wajib pajak pelaku usaha/UMKM (2 orang), dan wajib pajak badan (2 orang), yang dipilih secara purposive sampling berdasarkan kriteria tertentu. Pengumpulan data dilakukan melalui wawancara semi-terstruktur, observasi langsung, dan catatan lapangan, kemudian dianalisis secara tematik melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa kualitas pelayanan dan komunikasi petugas pajak memengaruhi kenyamanan wajib pajak dalam memenuhi kewajiban perpajakan, tetapi belum mampu meningkatkan kepercayaan terhadap pemerintah yang tetap rendah akibat maraknya pemberitaan korupsi dan penyalahgunaan anggaran negara. Temuan utama mengungkapkan bahwa kepatuhan wajib pajak lebih didominasi oleh enforced compliance yang didorong oleh rasa takut terhadap sanksi dan risiko hukum, dibandingkan voluntary compliance yang bersumber dari kepercayaan sukarela terhadap otoritas pajak. Meskipun demikian, kesadaran wajib pajak akan pentingnya pajak bagi pembangunan negara tetap terjaga. Penelitian ini merekomendasikan peningkatan transparansi penggunaan anggaran negara, penguatan pengawasan terhadap oknum petugas pajak, serta pendampingan intensif penggunaan sistem Coretax bagi wajib pajak.
Co-Authors Aidit Diego Miru Dian Anita Nuswantara Lintang Venusita Nirma Kurriwati Yuni Khoirotul Abdiyah