INTRODUCTION
Indonesia is one of the countries where most of
its income comes from taxes. State needs such as for state spending, regional
spending, construction of public facilities are funded from tax revenues (Witono,
2008).
According to Article 1 of the Law on General
Provisions and Taxation (KUP) Number 16 of 2009, Tax is a mandatory
contribution to the state owed by an individual or entity that is coercive
under the Law, by not getting compensation directly and can be used for state
purposes for the greatest prosperity of the people. Based on the definition, it
can be concluded that state expenditures to improve development are financed by
taxes that are taxpayer contributions to the state.
Taxes contribute the most funds in state
financing. According to data from the 2019 State Budget from the Ministry of
Finance of the Republic of Indonesia, the total state revenue is IDR 1,957.2
trillion, of which the largest revenue comes from tax revenues, namely IDR
1,545.3 trillion. This tax revenue has a percentage of 86.50% of the
predetermined target (https://www.kemenkeu.go.id). Based on the percentage in
2019, the government continues to strive so that tax revenues can increase and
can achieve predetermined targets (Susilawati
& Budiartha, 2013).
One of the factors that did not achieve the tax
revenue target in Indonesia was the act of tax evasion carried out by
taxpayers. The existence of tax evasion results in reduced tax revenue, so that
the target set by the government cannot be realized. The notion that paying
taxes will reduce income results in people in general being reluctant to make
tax returns and fulfill their obligations (Ananda,
2015).
Many cases of tax evasion result in heavy losses
for
country occurs in Indonesia. One of the major
cases that became a public conversation was the abuse of authority committed by
Gaius Tambunan. Gaius was a civil servant at the Directorate General of Taxes
of the Ministry Indonesian Finance. He accepted bribes from taxpayers and
neglected to deal with PT Surya Alam Tunggal (SAT) tax
objections which resulted in losses country of Rp 570 million. He also received
gratuities of US$659,800 and Sin$ 9.6 million, as well as committing other
general crimes (https://www.cnnindonesia.com). Dhana Widyatmika is a former
civil servant at the Large Tax Service Office (KPP). Dhana Widyatmika is a
class III/c civil servant but is suspected of having a fortune of up to Rp60
billion. The assets reported to the KPK were only IDR 1.23 billion. Received
Rp3.4 billion for the management of PT Mutiara Virgo's underpayment tax in
2003-2004 and received a Mandiri Traveller Cheque (MTC) worth Rp750 million from
Batam City Government employees. (https://www.cnnindonesia.com) (Dharma
& Suardana, 2014).
Tax evasion cases that occur in Indonesia result
in a reduced level of public trust and concern for carrying out their tax
obligations. The emergence of the Covid-19 pandemic in all countries,
especially in Indonesia, which has resulted in the destruction of the
community's economy, has also caused people to avoid paying taxes and tend to
be able to commit tax evasion actions (Laihad,
2013).
Tax planning is divided into two, namely tax
avoidance and tax evasion. Both have significant differences even though they
have the purpose of reducing the tax burden paid. Tax avoidance is an effort to
get the tax burden relief without having to violate existing laws (Mardiasmo,
2021). Tax evasion is a tax evasion
activity by violating tax laws, one example is that taxpayers do not report
actual income (Pohan,
2017).
Indonesia adheres to the self-assessment system
tax collection system, where taxpayers report and
deposit taxes independently. This system gives rise to the potential for
taxpayers not to submit tax returns, or to submit tax returns incorrectly
through conspiracies with tax officers. Suwandhi's research at KPP Pratama
Bandung showed results that there was a significant influence of the
self-assessment system on tax evasion. The better the implementation of the
self-assessment system, the lower the tax evasion action will be (Suhairi
Suwandhi, 2010).
�The
principle of fairness in the principles of tax legislation must be firmly held
in the implementation in the field. According to (Melando
& Waluyo, 2013) it is said that it is fair if
taxes are imposed on people who should and are proportional to the ability to
pay, and according to the benefits received.
Distrust of the fiscus can be interpreted as a
lack of trust in the tax clerk. This distrust arises because of the many
misuses of state money committed by tax officials, such as the cases of Gaius Tambunan and Dhana Widyatmika.
Taxpayers are reluctant to pay taxes and many commit fraud in their tax
obligations because they think that the money deposited for taxes is not
channeled to the state for economic development, infrastructure and so on, but
will be misused by tax officials themselves. This means that the higher the
level of distrust in the fiscus, the higher the tax evasion action. And
conversely, the lower the level of distrust in the fiscus, the lower the tax
evasion action.
Based on the phenomenon above, this study takes
the title "The Effect of Self-Assessment System, Tax Justice, and Distrust
of Fiscus on Tax Evasion Actions by Taxpayers". This study is a
combination of several independent variables that existed in previous studies.
The independent variables studied were self-assessment system, tax fairness,
and distrust of fiscus. The difference with the previous research lies in the
object and year of research, where the object in this study is a taxpayer
registered at the Gambir 4 Jakarta Tax Service office
in 2020.
�Feldamnn (Official, 2019) taxes are achievements imposed
unilaterally by and owed to the ruler (according to generally established
norms), in the absence of contrapretation, and solely
� used solely for general expenditures. Soemitro (Suandy,
2016) said, "Tax is the transfer of wealth from
the people's side to the state treasury to finance routine expenses and the
surplus is used for public saving which is the main source to finance public
investment"
Self Assessment System
(Friskianti
& Handayani, 2014) stated that "Self
Assessment System is a tax system that gives confidence to taxpayers to
fulfill and carry out their own tax obligations and rights (Halim
et al., 2016) stated that the Self Assessment System is a tax collection system that
authorizes taxpayers to determine the amount of tax owed by themselves. The
taxpayer calculates, calculates, pays, and self-reports the amount of tax
payable.
Tax Fairness
(Suandy,
2016) states that: The condition of collecting taxes
in general must be fair and equitable, that is, imposed on an individual who is
proportional to his ability to pay (ability to pay) the tax and in accordance
with the benefits he receives. (A.
G. Rahayu, 2013) states that: The principle of
equality is one of the main principles in the context of tax collection, which
explains that every citizen participates in financing the government functions
of a country, proportionally according to their respective capabilities.
Distrust of the Fiscus
(Putri,
2018) states that distrust of the
fiscus can be interpreted as a lack of taxpayer trust in the fiscus. This
distrust arises because of the large amount of misuse of state money and
corruption committed by tax officials or government officials. (Friskianti
& Handayani, 2014) stated that distrust of the fiscus arises
because of the large amount of misuse of state money by tax officials.
Taxpayers will be reluctant to pay their taxes and many make avoidance efforts
in the obligation to pay taxes. Taxpayers also assume that the tax money that
has been paid will be misused by tax officials.
Tax evasion
Tax evasion is an action or effort made by
taxpayers to ease the tax burden by violating the law. This makes taxpayers who
commit tax evasion completely ignore the formal provisions of taxation that are
their obligations, such as forging documents or filling in data incompletely
and incorrectly (Halim
et al., 2016) state that tax evasion refers to incorrect
actions committed by taxpayers regarding their obligations in taxation. Tax
evasion is a deliberate neglect of tax laws and regulations to avoid paying
taxes, such as falsification of tax returns.
Hypothesis Formulation
The effect of the self-assessment system on tax
evasion actions Self Assessment System is a tax
system that gives confidence to taxpayers in calculating, paying and reporting
taxes owed independently. This system can run well if it is supported by
knowledge and participation from the community. However, this system also
provides an opportunity for taxpayers to commit tax fraud, for example,
taxpayers deliberately do not register, do not submit tax returns or submit
them incorrectly, do not deposit taxes that should be, or attempt to conspiracy
with tax officers. If the Self Assessment System runs
well, it will have a positive impact on avoiding tax evasion.
H1: Self Assessment System has a negative influence on tax evasion
actions
The effect of tax justice on tax evasion The fair tax system is that there is equal treatment of
every orang or entity that is in the same economic level situation, the income
earned is the same, it will be taxed with the same amount
H2: Tax Justice has a negative influence on tax evasion
The effect of distrust of the fiscus on tax evasion
The higher the conflict a taxpayer experiences,
the taxpayer will choose not to report their income in his tax return. The
conflict caused between the taxpayer and the fiscus will result in the
reluctance of the taxpayer to pay taxes. Taxpayers who are reluctant to pay
taxes then the compliance rate is low. Non-compliant taxpayers mean that they
have committed tax evasion (Tax Evasion). The better the quality of services
provided, the level of public trust in fiscus increases. The increasing level
of trust increases the motivation of taxpayers to pay taxes, thereby reducing
the chances of tax evasion.
H3: Distrust of fiscus has a positive influence on tax evasion
RESEARCH
METHOD
This type of research is causality research, which is a study that aims to
determine the influence of independent variables on dependent variables. The
data used is primary data by distributing questionnaires to taxpayers
registered at the Gambir 4 Tax Service Office in
Central Jakarta. The population that will be the object of research is all
taxpayers registered at the Gambir 4 Tax Service
Office in Central Jakarta.
In this study, the data
collection techniques used included the Questionnaire Technique by giving a set
of questions or written statements to respondents for answers to the
questionnaire and to measure the opinions of respondents used a likert scale consisting of five numbers, namely from the
number 5 for strongly agreeing opinions (SS), the number 4 for the Agree
opinion (S), the number 3 for the Disagreeing opinion (KS),� number 2 for Disagree opinion (TS) and number
1 for strongly disagree opinion (STS).
Operational Definitions of
Variables
The free variables (X) used in this study are Self Assessment System,
Tax Justice and Distrust of Fiskus.
1)
Self Assessment
System
According to Erly Suandy (2016) Self
Assessment System is a tax collection system where taxpayers must
calculate, calculate, pay and report the amount of tax owed.
2)
Tax Fairness
Friskianti and
Handayani (2014) state that "People need a certainty that they get
fair treatment in the imposition and collection of taxes by the state."
3)
Distrust of Fiscus
Friskianti and
Handayani's research (2014) states that:
Distrust of the fiscus arises due to the large amount of misuse of state money
by tax officials. This has an impact on the reluctance of taxpayers to pay
their taxes and make tax avoidance efforts. Taxpayers also assume that the tax
money that has been paid will be misused by tax officials.
The bound / dependent variable in this study is the
Tax Evacuation Action.� Tax Evasion
according to Mardiasmo (2019) is defined as an action or effort made by
taxpayers to ease the tax burden by violating the law
�
Sample Collection Techniques
In determining samples,
the sampling technique used is accidental sampling, which is the
determination of samples based on chance, anyone who accidentally /
incidentally encounters researchers can be used as a sample, if it is seen by
people who happen to be suitable as data sources (Sugiyono,
2018). The sample used in this study was active taxpayers who reported
tax returns at KPP Gambir 4 Central Jakarta in 2020,
namely 367 samples from the existing population.
�
Data Analysis Techniques
This study uses the Multiple Linear Regression technique
and the Coefficient of Determination by conducting an Instrument Test and
Classical Assumption Test first so as to obtain a good regression model.
RESULT
AND DISCUSSION
Descriptive
Statistics of Respondent Sunter Primary Tax Service
Office
Descriptive statistics provide an overview or de thesis adata
that can be seen from the results of descriptive statistical testing of the
research variables shown in the Table below:
A.
Gender
Table 1 Genders
|
Data |
Frequency |
Percentage |
|
Man |
107 |
29 |
|
Woman |
260 |
71 |
|
Total |
367 |
100,0 |
Source: Primary data
using SPSS 21
Based on Table 1 above, it can be seen that out of 367 respondents, female
respondents have the highest frequency of 260 people with a percentage of 71%,
while male respondents are 203 people with a percentage of 29%.
B.
Age
Table 2 Ages
|
Data |
Frequency |
Percentage |
|
<20 years 21-30 years |
6 238 |
2 65 |
|
31-40 years >40 years |
64 59 |
17 16 |
|
Total |
367 |
100,0 |
Source: Primary data using SPSS 21
Referring to the gender data in Table 2, it can be seen
that the number of respondents aged 21-30 years is 238 with a percentage of
65%, the number of respondents with the age of 31-40 years is 64 with a
percentage of 17%, the number of respondents with the age of >40 years is 59
with a percentage of 16%, and the number of respondents with the age of <20
years is 6 with a percentage of 2%
C.
�Education Level
Table 3 Education Levels
|
Data |
Frequency |
Percentage |
|
SMA |
150 |
41,0 |
|
D3 S1 S2 |
72 137 8 |
20 37 2 |
|
Total |
367 |
100,0 |
Source: Primary data using SPSS 21
�
Table 3 shows that
respondents with a high school education level of 150 respondents with a
percentage of 41% of respondents with a D3 education level of 72 respondents
with a percentage of 20%, respondents with an S1 education level of 137
respondents with a percentage of� 37%, and respondents
with an S2 education level of 8 respondents with a percentage of 2%
Test Instruments
A. Validity Test
For the validity test in this study using the KMO Bartlett's test method and the following table is the validity
test result of the research variables.
����������������������������������������� Table
4
������������������������������������� Validity
Test
|
Variable |
Indicators |
KMO and Bartlett's Test |
Anti image Correlation |
Conclusion |
|
|
Taxpayers register with the Tax Service Office (KPP) to
obtain an NPWP |
Taxpayers register with the Tax Service Office (KPP) to
obtain an NPWP |
.849 |
.852 |
Valid |
|
|
Taxpayers register with the Tax Service Office (KPP) to
obtain an NPWP |
.832a |
Valid |
|
||
|
Taxpayers register with the Tax Service Office (KPP) to
obtain an NPWP |
.851a |
Valid |
|
||
|
Taxpayers register with the Tax Service Office (KPP) to
obtain an NPWP |
.810a |
Valid |
|
||
|
Taxpayers register with the Tax Service Office (KPP) to
obtain an NPWP |
|
.803a |
Valid |
|
|
|
Taxpayers register with the Tax Service Office (KPP) to
obtain an NPWP |
|
.851a |
Valid |
|
|
|
Taxpayers have a high awareness of paying taxes because
taxes are a tool to regulate or implement government policies in the social
and economic fields |
|
.810a |
Valid |
|
|
|
|
Taxpayers have a high willingness to fulfill tax
obligations |
|
.825a |
Valid |
|
|
|
Taxpayers have a high willingness to fulfill tax
obligations |
|
.844a |
Valid |
|
|
Tax Fairness |
Taxpayers can feel the benefits of Government Services
in accordance with the contributions made by taxpayers |
.713 |
.957a |
Valid |
|
|
Taxpayers can feel the benefits of Government Services
in accordance with the contributions made by taxpayers |
.956a |
Valid |
|
||
|
Taxpayers can feel the benefits of Government Services
in accordance with the contributions made by taxpayers |
.955a |
Valid |
|
||
|
Taxpayers can feel the benefits of Government Services
in accordance with the contributions made by taxpayers |
.956a |
Valid |
|
||
|
Taxpayers can feel the benefits of Government Services
in accordance with the contributions made by taxpayers |
|
.961a |
Valid |
|
|
|
Taxpayers can feel the benefits of Government Services
in accordance with the contributions made by taxpayers |
|
.962a |
Valid |
|
|
|
|||||
|
|||||
|
Distrust of Fiscus |
Cases of misuse of tax money that occur do not affect
taxpayers in carrying out their obligations. |
.603 |
.910a |
Valid |
|
|
Taxpayers assume that Fiskus will allocate tax money
appropriately. |
.917a |
Valid |
|
||
|
Taxpayers assume that Fiskus will allocate tax money
appropriately. untruths in tax returns before SKP |
.917a |
Valid |
|
||
|
Taxpayers assume that Fiskus will allocate tax money
appropriately. |
.912a |
Valid |
|
||
|
Taxpayers assume that Fiskus will allocate tax money
appropriately. |
|
.910a |
Valid |
|
|
|
|
Taxpayers assume that Fiskus will allocate tax money
appropriately. |
|
|
|
|
|
Tax Evasion Act |
Taxpayers assume that by bribing Fiscus & doing Tax
Evasion actions, they will get relatively greater profits |
0,822 |
.887a |
Valid |
|
|
The sanctions set out in the Tax Evasion action are not
too severe. |
.893a |
Valid |
|
||
|
The probability of fraud being detected in the Tax
Evasion action is relatively small. |
.891a |
Valid |
|
||
|
Taxpayers seem to have committed Tax Evasion actions
because taxpayers do not know that their actions are a mistake. |
.892a |
Valid |
|
||
|
Taxpayers seem to have committed Tax Evasion actions
because taxpayers do not know that their actions are a mistake. |
.891a |
Valid |
|
||
|
|
Taxpayers seem to have committed Tax Evasion actions
because taxpayers do not know that their actions are a mistake. |
|
.891a |
Valid |
|
|
|
Taxpayers are often caught off guard and less concerned
about the time that has been given to fulfill tax obligations. |
|
.891a |
Valid |
|
|
|
Taxpayers are often caught off guard and less concerned
about the time that has been given to fulfill tax obligations. |
|
|
|
|
|
|
Taxpayers are often caught off guard and less concerned
about the time that has been given to fulfill tax obligations. |
|
.961a |
Valid |
|
|
|
Taxpayers are often caught off guard and less concerned
about the time that has been given to fulfill tax obligations. |
|
.962a |
Valid |
|
|
|
Taxpayers choose to forge documents for the benefit of
the private sector |
|
.803a |
Valid |
|
|
|
Taxpayers choose to forge documents for the benefit of
the private sector |
|
.851a |
Valid |
|
Source: Primary data using SPSS 21
�
Table 5 Reliability Test Results
|
Constructs |
Items |
Cronbach's Coefficient Alpha |
Decision |
|
Self Assessment System |
9 items |
0,807 |
Reliable |
|
Tax Fairness |
6 items |
0,746 |
Reliable |
|
Distrust of Fiscus |
6 items |
0,848 |
Reliable |
|
Tax Evasion Act |
12 items |
0,865 |
Reliable |
Source:
Primary data using SPSS 21 �
Based on the table above, it can be seen that the Cronbach Alpha value of the self-assessment system variable with 9
indicators has a CA value of 0.807, the taxation fairness variable with 6
indicators has a CA value of 0.746, the distrust variable in the fiscus with 6
indicators has a CA value of �0.848 and the Tax evasion Action
variable with 12 indicators has a CA value of 0.865 is greater than� Cronbach's Alpha cut off value of 0.6, so all variables are declared reliable.
C.
Hypothesis Test
Table 6
Hypothesis Test Results
|
Independent |
Dependent |
Coefficient |
Sig. t Statistics |
Decision |
|
Self Assessment System |
Individual
Taxpayer Compliance |
-0,041 |
0,624 |
Does
Not Support Hypothesis 1 |
|
Tax Fairness |
-0,030 |
0,706 |
Does
Not Support Hypothesis 2 |
|
|
Distrust
of Fiscus |
0,166 |
0,005 |
Supporting
Hypothesis 3 |
Source: Data processed using SPSS 21
Hypothesis 1
From the results of the t test, it is known that the regression coefficient
for the negative Self Assessment
System variable of 0.041
means that if the greater the taxpayer's participation in reporting and
depositing taxes correctly, the tendency to commit tax evasion actions will
decrease.� The P-value of 0.624 is
greater than 0.05 hence Ho fails to be rejected, which means the Self Assessment System has no significant negative
influence on tax evasion Measures.� This
result shows that the applicable tax system in Indonesia, namely the
Self-Assessment System, does not indicate any act of tax evasion, if the activities
of calculating, paying and reporting taxes are carried out properly and
correctly in accordance with applicable tax rules. The results of this
hypothesis testing are in line with the research of Yossi, Friskianti and Bestari Dwi
(2014), which showed partial test results where the Self-Assessment System had a negative and
insignificant effect on Tax Evasion Actions.
Hypothesis 2
The table above shows the p-value of 0.706 greater than 0.05 then Ho failed
to be rejected, which means that tax fairness does not have a significant negative
effect on tax evasion actions. From the results of the t test, it is known that
the regression coefficient for the modernization variable of tax service
technology is negative 0.030,
meaning that if it is
more fair in implementing the existing tax system,
taxpayers will tend not to commit tax evasion actions.
These results show that if vertical and horizontal justice in the tax
system in Indonesia has been carried out optimally, it will reduce tax evasion
actions committed by taxpayers. The results of testing this hypothesis are in
line with research conducted by (I. S. Rahayu &
Madjid, 2018), which shows
the results that justice has a negative and insignificant influence on Tax
Evasion
Hypothesis 3
The table above shows the p-value of 0.005 is less than 0.05 then Ho is
rejected, which means Distrust of Fiscus
has a significant positive influence on Tax evasion. From the results of the t
test, it is known that the regression coefficient for the positive tax penalty
variable of 0.166 means that if distrust in fiscus
increases, the taxpayer's tendency to commit embezzlement will be even
greater.
These results show that the distrust in fiscus felt by taxpayers arises
because of the many abuses committed by tax officers (fiscus) related to
corruption and negotiations on the amount of tax that must be paid by taxpayers
with a certain amount of remuneration (bribes).
The results of this hypothesis testing are in line with the research of (Friskianti &
Handayani, 2014), which showed the test results where Justice had a positive and significant
effect on Tax Evasion.
CONCLUSION
Based on the results
of data analysis and discussions that have been carried out, it can be
concluded that the self Assessment System does not
have a significant negative effect on tax evasion actions.
Tax Justice does not
have a significant negative effect on tax evasion.
Distrust of Fiscus
has a significant and positive effect on tax evasion
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