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All Journal Owner : Riset dan Jurnal Akuntansi YUME : Journal of Management Economics and Digital Business Review El-Iqtishady Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Jurnal Pengabdian Masyarakat Bangsa Phinisi Applied Accounting Journal Manfaat: Jurnal Pengabdian Pada Masyarakat Indonesia Fundamentum: Jurnal Pengabdian Multidisiplin
Dwi Ayu Siti Hartinah
Universitas Hasanuddin, Makassar, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences

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PENGARUH GENDER DAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MAKASSAR SELATAN Dwi Ayu Siti Hartinah H; Nila Sastrawaty; Farhan Dwinanda H
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 7 No 2 (2026): Januari
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.v7i2.63215

Abstract

Abstrak Kepatuhan wajib pajak merupakan pondasi bagi sebuah negara namun tingkat kepatuhan sering kali dipengaruhi beberapa hal, antara lain variabel peran gender yang cenderung terabaikan. Beberapa penelitian terdahulu menemukan bahwa ada potensi perbedaan antara perilaku kepatuhan pajak laki-laki dan perempuan. Penelitian ini bertujuan untuk mengetahui pengaruh gender terhadap kepatuhan wajib pajak orang pribadi di KPP Pratama Makassar Selatan menggunakan Theory of Planned Behavior. Metode dalam penelitian ini  menggunakan metode kuantitatif. Sumber data yang digunakan adalah data primer, dimana  peneliti menyebarkan langsung kuesioner di lapangan. sampel diambil dengan menggunakan sampling incidental, yaitu siapa saja yang ditemui peneliti secara tidak sengaja dapat dijadikan sampel yaitu sebanyak 100 koresponden. Hasil penelitian ini secara tegas menunjukkan bahwa gender perempuan memiliki pengaruh signifikan dan positif terhadap niat dan perilaku kepatuhan wajib pajak. Kata Kunci: Gender dan Kepatuhan Wajib Pajak, dan Theory of Planned Behavior   Abstract Taxpayer compliance is the foundation of a nation, but the level of compliance is often influenced by several factors, including gender, one of the most overlooked sociological variables. Several previous studies have found potential differences between male and female tax compliance behavior. This study aims to determine the influence of gender on individual taxpayer compliance at the South Makassar Pratama Tax Office (KPP Pratama) using the Theory of Planned Behavior. The method used in this study is quantitative. The data source used is primary data, where researchers directly distributed questionnaires in the field. Samples were taken using incidental sampling, namely anyone who was accidentally met by researchers could be sampled, namely 100 correspondents. The results of this study clearly show that female gender has a significant and positive influence on taxpayer compliance intentions and behavior. Keywords: Gender and Taxpayer Compliance, and Theory of Planned Behavior
Co-Authors Ahmad Ahmad Ahmad Ahmad Ahmad Akib, Ambarwati Andi Kusumawati Arif Rahman Hasdik Bahri, Nur Alim Dedi Harianto Dedi Harianto Desy Rahmawati Anwar Elviani, Andi Farhan Dwinanda Hanisyahputra Hasdik, Arif Rahman Hidayahtullah, Andi Muhammad Syukur Lutfi Uluelang, Muhammad Magfirah Wahyu Ramadhani Mukarramah Syukur Nurul Huda Yus’an Salmia Jumri, Muhammad Aswar Darwis, Moch. Givan Andra Pratama, Sastrawati, Nila Satriani Satriani Syarifuddin Rasyid Syukur, Mukarramah Tarisa Sriwahyuni, Arham Pratama, Yus’an, Nurul Huda