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All Journal Jurnal Ilmiah Universitas Batanghari Jambi Ensiklopedia of Journal Buletin Ilmiah Nagari Membangun JOURNAL OF APPLIED MANAGERIAL ACCOUNTING INVEST : Jurnal Inovasi Bisnis dan Akuntansi JOCHAC
Kevry Ramdany
Universitas Muhammadiyah Sumatera Barat
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Kepatuhan Wajib Pajak dalam Perspektif Gender: Peran Sikap dan Kebijakan Internal Kevry Ramdany; Aries Tanno
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.12459

Abstract

Taxpayer compliance plays an important role in supporting government revenue derived from taxation. However, the level of taxpayer compliance continues to vary due to individual behavioral factors and organizational policy mechanisms. This research seeks to analyze the influence of taxpayer attitudes and internal organizational policies on taxpayer compliance while also exploring gender as a moderating variable in these relationships. In this study, internal organizational policy is operationalized as an internal remuneration withholding policy, whereby employee remuneration is temporarily withheld when tax reporting obligations have not been fulfilled. This study utilized a quantitative research approach by conducting a survey among hospital employees in Padang City. Data collection was carried out using questionnaires, which were administered to participants chosen through a purposive sampling method. The data were analyzed using variance-based Structural Equation Modeling with WarpPLS software to evaluate the structural relationships among variables. The results indicate that the internal remuneration withholding policy has a positive and stronger effect on promoting taxpayer compliance. Taxpayer attitudes also positively influence taxpayer compliance. However, gender does not significantly moderate the relationship between the independent variables and taxpayer compliance. These findings suggest that firm organizational control policies, particularly remuneration withholding mechanisms, can serve as effective instruments for enhancing taxpayer compliance alongside the development of positive taxpayer attitudes.
LOVE OF MONEY DAN TAX EVASION: PERAN MODERASI SIKAP WAJIB PAJAK silmi silmi; Kevry Ramdany
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 10 No. 1 (2026): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v10i1.12917

Abstract

Penelitian ini membahas isu rendahnya kepatuhan perpajakan UMKM yang masih membuka peluang terjadinya tax evasion akibat faktor psikologis wajib pajak. Penelitian bertujuan menganalisis pengaruh love of money terhadap tax evasion serta menguji peran moderasi sikap wajib pajak dalam hubungan tersebut. Penelitian menggunakan pendekatan kuantitatif eksplanatori dengan desain survei terhadap wajib pajak UMKM di Provinsi Sumatera Barat. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan Structural Equation Modeling berbasis Partial Least Squares. Hasil penelitian menunjukkan bahwa love of money berpengaruh positif terhadap tax evasion, sedangkan sikap wajib pajak terbukti memperlemah pengaruh tersebut sehingga berperan sebagai mekanisme kontrol psikologis internal dalam menekan kecenderungan perilaku penghindaran pajak. Kontribusi teoretis penelitian ini terletak pada integrasi Theory of Planned Behavior dan Teori Atribusi dalam menjelaskan perilaku tax evasion melalui perspektif behavioral taxation berbasis moderasi psikologis individu. Secara praktis, temuan penelitian mengimplikasikan pentingnya penguatan edukasi perpajakan, internalisasi nilai moral pajak, serta pembangunan kepercayaan terhadap otoritas fiskal guna meningkatkan kepatuhan pajak berkelanjutan pada sektor UMKM.
Co-Authors Alya Azilah Ardhani Anne Putri Aries Tanno AULIA, SITI Bahari, Asniati Dio Hermanto Fajri, Aulia Fitriyeni Oktaviani Furqan, Yasmin Ananta Heikal, Jerry Jerry Heikal Mezia Kemala Sari Nadya Putri Nasha Naufal Dwi Febiansyah Oktavia, Fitriyeni Prima Fithri Rahmat Kurniawan Sanda Patrisia Komalasari Silmi Silmi Sri Ardiyanti Verni Juita Wahyuliza, Suci Yudi Mufti Prawira Yurniwati Yurniwati Yurniwati Yurniwati